consolidated tax 中文意思是什麼

consolidated tax 解釋
貨物統一（綜合）稅
  • consolidated : adj. 加固的；整理過的，統一的。
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Income from production and business operations and other income derived by the branches within or outside china of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax

    外商投資企業在中國境內或者境外分支機構的生產、經營所得和其他所得，由總機構匯總繳納所得稅。
  2. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  3. The amount of non - cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the income tax act and other laws

    四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
  4. Crowds descended upon tax offices all over the country monday on the first day for filing consolidated income tax returns

    在申報綜合所得稅的第一天也就是星期一全國各地的群眾找上稅捐處。
  5. 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。
  6. The adjusted consolidated operating profit before tax was hk $ 271. 4 million, a 56. 2 % increase over the previous year

    經調整稅前綜合經營溢利則為2億7仟1佰多萬港元，較上年度上升56
  7. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  8. Industrial - commercial consolidated unified tax

    工商統一稅
  9. Industrail and commercial consolidated tax

    工商統一稅
  10. Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises

    中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定
  11. Provisions concerning reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax for the encouragement of foreign businessmen to invest in the shanghai pudong new zone

    關于上海浦東新區鼓勵外商投資減征免征企業所得稅和工商統一稅的規定
  12. Interim provisions of the state council concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and the fourteen coastal port cities

    中華人民共和國國務院關于經濟特區和沿海十四個港口城市減征免征企業所得稅和工商統一稅的暫行規定
  13. Article 53 the export commodities produced by a foreign - capital enterprise, except those whose exportation is restricted by china, shall be exempted form customs duties and consolidated industrial and commercial tax in accordance with the tax law of china

    第五十三條外資企業生產的出口產品，除中國限制出口的以外，依照中國稅法免征關稅和工商統一稅。
  14. On may 2nd the european commission gave an upbeat report on its progress towards legislation on a common consolidated corporate tax base

    歐洲委員會在5月2號給出了一份關于共同統一公司稅基立法進程的樂觀報告。
  15. The group posted a consolidated operating profit before tax of hk 271. 4 million, on a turnover of close to hk 2 billion in the year to june 2002

    集團在截至二零零二年六月三十日止年度錄得營業額近20億港元及綜合稅前經營溢利2 . 71億港元。
  16. Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the tax law

    第七條不組成企業法人的中外合作經營企業，可以由合作各方依照國家有關稅收法律、法規分別計算繳納所得稅；也可以由該企業申請，經當地稅務機關批準，依照稅法統一計算繳納所得稅。
  17. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results. 4. earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the six for the six months ended months ended 30 june 2003 30 june 2002 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 11, 690 2, 961 shares weighted average number of shares in issue for the purpose of calculation of basic earnings per share 240, 000, 000 235, 138, 122

    4 .每股虧損盈利所呈報的各期間的每股基本虧損盈利及按以下數據計算:綜合備考合併截至2003年截至2002年6月30日止6月30日止六個月六個月千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利11 ， 690 2 ， 961股數作為計算每股基本虧損盈利的加權平均己發行股收240 ， 000 ， 000 235 ， 138 ， 122
  18. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results. @ 4. earnings per share @ the calculation of basic earnings per share for the periods presented is based on the following data : - @ consolidated consolidated for the three for the three months ended months ended 31 march 2003 31 march 2002 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 5, 841 1, 037 @ shares weighted average number of shares in issue for the purpose of calculation of basic earnings per share 240, 000, 000 230, 222, 222

    4 .每股虧損盈利所呈報的各期間的每股基本虧損盈利及按以下數據計算:綜合備考合併截至2003年截至2002年3月31日止3月31日止三個月三個月千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利5 ， 841 1 ， 037股數作為計算每股基本虧損盈利的加權平均己發行股收240 ， 000 ， 000 230 ， 222 ， 222
  19. Iii net deferred tax asset has not been recognised owing to uncertainty regarding the group s future operating results. 4. earnings per share the calculation of basic earnings per share for the periods presented is based on the following data : - consolidated consolidated for the nine for the nine months ended months ended 30 september 2003 30 september 2002 hk 000 hk 000 earnings profit for the period used in the calculation of basic earnings per share 14, 817 2, 169 shares weighted average number of shares in issue for the purpose of calculation of basic earnings per share 240, 000, 000 236, 776, 557

    4 .每股虧損盈利所呈報的各期間的每股基本虧損盈利及按以下數據計算:綜合備考合併截至2003年截至2002年9月30日止9月30日止九個月九個月千港元千港元虧損盈利用以計算每股基本虧損盈利的虧損溢利14 ， 817 2 ， 169股數作為計算每股基本虧損盈利的加權平均己發行股收240 ， 000 ， 000 236 ， 776 ， 557
  20. Study on some accounting problems of china consolidated statements : combination range of consolidated accounting statements ; partnership and proportionate consolidation method ; research on pooled price deviation ; research on consolidated income tax ; research on consolidated cash - flow statement ; research on limitation and implement ways of consolidated accounting statements

    合併范圍、合營企業與比例合併法、合併價差、合併報表所得稅、合併現金流量表等等這些問題都可借鑒國際慣例，結合我國的實際情況加以改進和完善。本章第六部分對合併報表的局限性及彌補辦法進行了研究。
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