corporation income tax 中文意思是什麼

corporation income tax 解釋
公司所得稅
  • corporation : n. 1. 團體；協會，公會；法人；（市）自治體。2. 〈美國〉（股份有限）公司 （＝jointstock corporation）。3. 〈口語〉（凸出的）大肚子。
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • 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 tax can be divided into personal incone tax and corporation income tax

    所得稅可分為個人所得稅和公司所得稅。
  2. Income tax can be divided into personal income tax and corporation income tax

    所得稅可分為個人所得稅和公司所得稅。
  3. It also introduces basic approaches and procedure of the tax planning of corporation income tax, in order to offer a guide for taxpayers

    詳細介紹了企業所得稅籌劃方法和基本途徑，為納稅人進行具體的稅收籌劃操作提供了指南。
  4. Among the income tax, the corporation income tax and individual income tax influence each other, and it leads the economic double taxation

    由於在所得稅內部，公司所得稅與享有公司利潤的股東所支付的個人所得稅相互作用，產生公司股利分配上的經濟性重復課稅問題。
  5. The paper takes hunan jiuzhitang group co. ltd. as the case, researching its existing question and the improvement strategy about tax planning about corporation income tax

    結合九芝堂股份有限公司的實例情況，對九芝堂股份公司企業所得稅納稅籌劃問題進行研究探討。
  6. How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area

    消除或緩解公司所得稅和個人所得稅之間的經濟性重復課稅，實現兩者的協調，發揮整個稅收制度的總體功能，是當今各國或地區稅制研究的重要課題。
  7. In this paper by analyzing the meaning, characteristic, related concepts, operations platform and technology platform of corporation income tax are defined and summarized, which are the theoretic bases for analyzing corporation income tax planning

    在遵守國家法律、法規的前提下，在稅法許可下，利用稅法賦予的稅收優惠或選擇機會，設計籌劃盡量使自己的納稅負擔最輕，是企業一種自然而然的理財行為。
  8. Then, this paper gives a diagnosis to its corporation income tax from four aspects as follows : revenue, deduct item, special treatment of taxation as well as critical point. finally, the author discusses key points of tax planning and puts forward suggestions from both micro - management and macro - management

    並以九芝堂股份有限公司為案例，分析出九芝堂股份有限公司進行納稅籌劃時存在的問題，從收入、扣除項目、稅收優惠、臨界點等四個方面對企業所得稅納稅籌劃進行稅務診斷分析。
  9. Corporation income tax which is a kind of tax imposed on production, management and other incomes and it is complex in calculation and has wide influence. therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means

    企業所得稅是以生產、經營和其他所得為課稅對象所徵收的稅種，具有計算復雜、內容廣泛等特點，作為企業繳納的最重要稅種之一，對企業的利潤有著舉足輕重的影響。
  10. The small print of the budget documentation shows that income tax and corporation tax revenues would have fallen well short of the forecasts the chancellor made in december, were it not for the unexpected health of the financial services industry

    預算文件的附註表明，如果不是金融服務業的狀況好得出人意料，所得稅和公司稅收收入將遠低於布朗去年12月份的預期。
  11. " the agreement will apply in hk for any year of assessment from april 1, 2002 ; and in the uk in respect of corporation tax for any financial year from the same date and in respect of income tax and capital gains tax for any year of assessment from april 6, 2002.

    協定在本港將適用於二二年四月一日起的課稅年度。在英國，就公司稅而言，協定亦將適用於該日起的財政年度;就所得稅和資本收益稅而言，則將適用於二二年四月六日起的課稅年度。
  12. If the holding company is situated in an offshore area where there are no income or corporation taxes and no requirement that dividends must be paid, then the profits which are accumulated in the tax free climate can be used to fund the requirement of subsidiaries or reinvested as business convenience suggests

    集團公司的利息支付有可能需支付預扣稅（預扣稅往往不同於通常徵收的公司稅） 。因為稅收的緣故，所付的利息必須是一筆可以扣除的費用，由此公司集團可以更好地節省稅款。
  13. Therefore, the owners corporation is required, on behalf of all the owners of the building, to report the income and pay the tax

    因此，業主立案法團須代表大廈所有業主申報收入和繳稅。
  14. Generally speaking, section 2 of the inland revenue ordinance provides that letting of property by a corporation would be regarded as the carrying on of a business, and the basic charge for all rental income is profits tax

    一般而言，稅務條例第2條界定法團收取租金為經營業務，租金收入須課繳利得稅。
  15. The interest income in connection with the loans advanced by foreign government to the prc government, interest income in connection with loans advanced on preferential terms by the international finance corporation to the prc government and residents, and the income as determined by the prc state council shall be exempted from income tax

    對外國政府向中國政府提供貸款取得的利息所得、國際金融組織向中國政府和居民企業提供優惠貸款取得的利息所得，以及經國務院批準的其他所得，可以免征企業所得稅。
  16. In the first place, the imperfect legal and other related system have greatly held back the development of the corporation bond development in china. for example, " corporation bond management regulation " issued in 1993 has much to be improved in levying tax on the interest income of corporation bond, credit rating and the supervise mechanism. in the second place, the management system of the corporation should be improved greatly. for instance, the agent holds the control right ; the reassign obstacle of the control right and the bad debt rate is too high. in the third place, the lower flowing flexibility of the enterprise bond is also a factor

    第一，本文認為相關的制度和配套法規不完善制約了我國企業債券市場的發展，如1993年頒布的《企業債券管理條例》 、對企業債券征利息所得稅、信用評級制度的缺陷、市場監管機制不完善；第二，公司法人治理結構不健全制約我國企業債券市場發展如，代理人掌握控制權、控制權轉讓存在障礙、企業自身資產負債率過高；第三，企業債券的低流通性制約了我國企業債券市場的發展；第四，缺乏機構投資者參與制約了我國企業債券市場的發展。
  17. A corporation letting property in hong kong is carrying on business in hong kong and subject to profits tax in respect of its property income

    法團在香港出租物業，即屬在本港經營業務，並須就其物業收入繳納利得稅。
  18. The basic rule is that a corporation letting property in hong kong is carrying on business in hong kong and subject to profits tax in respect of its property income

    一般而言，法團在香港出租物業，即屬在本港經營業務，並須就其物業收入繳納利得稅。
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