consolidated return 中文意思是什麼

consolidated return 解釋
綜合報告
  • consolidated : adj. 加固的；整理過的，統一的。
  • return : vi 1 回轉，回來，回去，返回，折回 （ to）。2 再來，又來；復發，回復，恢復。3 回頭說正經話，回到本...
  1. Article 14 in the case where a taxpayer, as well as his or her spouse and / or dependents who shall file a joint consolidated income tax return in accordance with the income tax act, has an amount of income or deduction which is covered within the provisions of paragraph 1 of article 12, the taxpayer shall include any such amount in his or her return for the calculation of basic income

    第十四條（個人與配偶及其受扶養親屬應一併計入基本所得額）個人與其依所得稅法規定應合併申報綜合所得稅之配偶及受扶養親屬，有第十二條第一項各款金額者，應一併計入基本所得額。
  2. Consolidated return on the creation and deletion of shadow posts in the department of health for 2004 - 05

    2004 - 05年度生署開設和刪除影子職位綜合報告
  3. Consolidated return on the creation and deletion of shadow posts in the department of health for 2005 - 06

    2005 - 06年度生署開設和刪除影子職位綜合報告
  4. Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad

    第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
  5. Our advanced computer system is capable of handling any banking services that you may need, including payroll, tax return and mpf contributions. all services consolidated under one roof will free you from many of the burdens of personnel management, with consequent significant savings in administration expenses

    我們配備先進完善的電腦系統，綜合處理你所需要的多項銀行服務，包括支薪、報稅及日後的強積金計劃供款，配套服務，化繁為簡，為你減輕人事管理工作及行政費用。
  6. This article examines change of efficiency and equity in three development stages of urban and rural relationship ; analyzes several problems, such as urban - biased strategy dual loss of efficiency and equity under the planning system, adjustment of urban and rural relationship in the process of marketization reform, and the unequilibrium between efficiency and equity ; discusses the countermeasures for giving priority to efficiency with due consideration to equity in the new stage of urban and rural harmonious development ; suggests some policies. such as further promoting urban and rural marketization reform, encouraging consolidated and harmonious development of urban and rural productive element markets, strengthening the state ' s transfer payment for agriculture, the countryside and the peasants, and gradually transiting to a new stage of industry repaying agriculture or the urban area supporting the rural area in return

    摘要文章考察了我國城鄉關系發展三階段中效率與公平狀況的變遷，分析了計劃體制下的城市偏向戰略與效率公平的雙重損失、市場化改革進程中城鄉關系的調整，以及效率與公平的失衡等問題，探討了在統籌城鄉發展新階段中如何兼顧效率與公平的對策措施；提出要繼續推進城鄉市場化改革，實現城鄉要素市場的統一、協調發展，加大國家對農業、農村和農民轉移支付的力度，逐步過渡到工業反哺農業、城市反哺農村的新階段政策建議。
  7. Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return

    59外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，在匯總納稅時有從應納稅額中扣除的權利。
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