excess income 中文意思是什麼
excess income
解釋
超額收入-
Employer contributions to an orso scheme that are repaid to the employer upon the winding up of the scheme are taxable to the employer. any excess recoupment being investment income of the orso scheme is not taxable in the hands of the employer. proprietor s or partners contributions as a self employed person
如僱主在結束認可職業退休計劃時，獲退還僱主就該計劃所作的供款，該筆退款須繳利得稅在供款額以外的退款即認可職業退休計劃的投資收益，則無須繳稅。 -
Income from wages and salaries in excess of specified amounts shall be taxed at progressive rates ranging from 5 percent to 45 percent ( see the appended tax rate schedule )
一、工資、薪金所得，適用超額累進稅率，稅率為百分之五至百分之四十五（稅率表附后） 。 -
Abstract : this paper mainly discussed the policy property of interest tax and analyzed the expectation of chinese government on it. it went further into several proposals of optimizing interest tax policy, which included changing proportional tax rate of 20 percent into excess progressive tax rate, putting the income of interest tax to the use of government purchase and substituting elastic tax policy for fexed one
文摘:主要討論利息稅的政策屬性，政府對利息稅作用的預期並就進一步優化利息稅政策提出變20的統一比例稅率為超額累進稅率；將利息稅收入用於政府購買支出；將利息稅政策改變為彈性稅收政策等建議 -
Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。 -
By the amended ‘ alternative hypothesis ’ model, the article proves that excess sensitively coefficient equates to the income of the short - looking consumer accounts for the gross income. at the same time, it proves that the intertemporal elasticity of substitution of the china is near zero
並且通過兩個修正後的「二分」儲蓄模型證明了:在短視型居民的邊際消費傾向為1的假設下，過度敏感性系數等同於短視型消費者收入占總收入的比重。 -
Yum brands, which has 1, 200 restaurants in china, and mcdonald ' s are estimated to have earned about $ 200m last year and the us car companies in excess of $ 500m equivalent to about one - third of mainland equity income of $ 2. 4bn
百勝餐飲在中國有1200家餐館，估計它和麥當勞去年在中國賺了約2億美元，而美國汽車公司在華利潤超過5億美元，相當於24億美元大陸股本收益的近三分之一。 -
If the aggregate amount of an individual taxpayer s losses and deductions exceeds the total income of the individual taxpayer, such excess must first be set off against the total income of his her spouse before carried forward. the maximum amount that can be carried forward to be set off against the total income of the individual taxpayer for future years of assessment is the unabsorbed losses
如該個別人士的扣除款額與虧損款額的總和超出其入息總額，該超出的款額應在抵銷其配偶入息總額後方可結轉，以抵銷未來各課稅年度該個別人士的入息總額，而該結轉餘款不應超逾該個別人士未能抵銷的虧損款額。 -
Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act. the reference date is the date of tax payment
第九條（差額得計入股東可扣抵稅額帳戶）營利事業依第四條第一項規定自行繳納基本稅額與一般所得稅額之差額，及經稽徵機關調查核定增加之繳納稅額，均得依所得稅法第六十六條之三規定，計入當年度股東可扣抵稅額帳戶餘額；其計入日期為繳納稅款日。 -
Income includes, inter alia, the value of quarters provided rent free by an employer or the excess of this value over the rent actually paid by the employee to his employer for the quarters and any gain realized by the exercise of, or by the assignment or release of, a right to acquire shares, whether the shares are in the employing company or another
入息包括各種收入，也包括由僱主免費供給的寓所租值，或該項租值較雇員實際付予僱主租金所多出的數目，及任何行使、轉讓、放棄認購股份而得的利潤，不論有關公司是否納稅人的僱主。
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