exemption period 中文意思是什麼
exemption period
解釋
免稅期-
In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs
納稅義務人在減免稅貨物、保稅貨物監管期間，有合併、分立或者其他資產重組情形的，應當向海關報告。 -
In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation
納稅義務人欠稅或者在減免稅貨物、保稅貨物監管期間，有撤銷、解散、破產或者其他依法終止經營情形的，應當在清算前向海關報告。 -
Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executor administrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. the executor administrator can then proceed with the application for the grant without delay
如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書，例如：由於須追查死者生前的饋贈就土地或股票估值進行長時間的協商或涉及已故者生前的財產權益問題而引致延誤，如遺囑執行人遺產管理人能提供充足的保證銀行保證書衡平法上的物業按揭上市股票押存銀行戶口轉帳付稅等，可向遺產稅署署長申請臨時遺產稅清妥證明書，並可隨即進行申請辦理遺囑認證書，無須延誤。 -
Where certificate of payment or of exemption cannot be issued within a reasonable period of time, e. g. due to tracing of life time gifts, protracted negotiations on valuation of land or shares or where interest in a pre - deceased s estate is involved, the executoradministrator can apply to the commissioner for provisional clearance papers upon production of satisfactory guarantee ( bank guarantee, equitable mortgage of properties, deposit of quoted shares, transfers of bank account balances as payment on account, etc. ). the executoradministrator can then proceed with the application for the grant without delay
如本署未能于合理時間內發出繳付遺產稅證明書或豁免遺產稅證明書，例如：由於須追查死者生前的饋贈、就土地或股票估值進行長時間的協商、或涉及已故者生前的財產權益問題而引致延誤，如遺囑執行人遺產管理人能提供充足的保證（銀行保證書、衡平法上的物業按揭、上市股票押存、銀行戶口轉帳付稅等） ，可向遺產稅署署長申請臨時遺產稅清妥證明書，並可隨即進行申請辦理遺囑認證書，無須延誤。 -
To implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category
答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。 -
When export enterprise exported used facility, it should apply to in - charge tax bureau for export tax refund or exemption, within stipulated period
第十條出口企業出口舊設備后，須在規定的出口退（免）稅申報期內，向主管稅務機關申報舊設備的出口退（免）稅。 -
The amount of the mandatory contributions that he would have been required to pay if he had contributed as an employee in a mpfs ( as participants of an mpf - exempted rors do not enjoy a 30 - day exemption period, he may claim 4 months contributions for the year of assessment 200001, but subject to a maximum limit of $ 4, 000 ) ; or
假設他參加了強積金計劃，他作為雇員本須向強積金計劃繳付的強制性供款額（因參加獲豁免退休計劃的人士，並不享有30天的免供期，所以他在200001課稅年度，可申索4個月的供款，即上限為4 ， 000元） ；或 -
The amount of the mandatory contributions that he would have been required to pay if he had contributed as an employee to an mpf scheme in the year 2000 01, as participants of an mpf - exempted ror scheme do not enjoy a 30 - day exemption period, he may claim 4 months contributions, subject to a maximum limit of 4, 000 ; or
假設他參加了強積金計劃，他作為雇員本須向強積金計劃繳付的強制性供款額在2000 01年度，因參加獲豁免退休計劃的人士，並不享有30天的免供期，所以他在該課稅年度，可申索4個月的供款，即上限為4 ， 000元;或 -
Of the vacancy and occupancy rates, rental income and operating expenses of the facilities and office premises of the science park phase 1 each month since becoming available for occupation ; and whether concessions such as rent - free period or rent exemption have been offered to tenants by the science park with a view to improving its tenancy position ; if so, of the details ; if not, the reasons for that ; and
（二）自入夥以來，科學園第一期設施及辦公用地的每月空置及出租比率、租金收入及營運開支；為了改善出租情況，科學園有否為租戶提供免租期或豁免租金額等優惠；若有，請告知詳情；若否，原因是甚麼；及 -
During the exemption period, the director of highways is required to implement environmental mitigation and monitoring measures to protect the environment while applying for the environmental permit for operating the ssbb under the eia ordinance
在豁免期內，路政署署長須採取紓減環境影響和監察措施以保護環境，並根據《環境影響評估條例》為營辦深圳段申領環境許可證。 -
A comprehensive exemption list will be posted on the notice board during application period
詳細之豁免資格奉表，將于報名期內張貼于本院通告板。 -
This kind of temporary exemption will only be valid for a period of not more than 2 months and subject to terms and conditions
你可以向民航處處長申請臨時性的機場高度管制豁免，有效期為兩個月，並會附帶條款及條件。 -
However, exemption will not be extended to the case of where after giving notice of termination the employee is required to work during the notice period
不過，如果僱主按合約或雇傭條例的規定給予雇員足夠的離職通知期，而雇員在通知期內須上班以賺取薪酬，則這項稅務寬免並不適用。 -
An institutional investor that has obtained a position limit exemption under these directions may not use an omnibus account to engage in futures trading while the period of the position limit exemption is in effect
八、依本作業要點放寬部位限制之法人機構于放寬有效期間不得藉綜合帳戶從事期貨交易。 -
Enterprise doesn ' t declare the export of used facility within stipulated period, but can provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency, shall be subject to tax exemption but not tax refund method ; enterprise can ' t provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency and other stipulated documents, shall be collected tax according to prevailing policies
未在規定期限內申報的出口舊設備，凡企業能提供出口貨物報關單（出口退稅專用）或代理出口貨物證明的，實行免稅不退稅辦法；企業不能提供出口貨物報關單（出口退稅專用）或代理出口貨物證明及其他規定憑證的，按照現行稅收政策予以征稅。 -
The exemption provision for " present not exceeding 183 days " is changed from " in the calendar year concerned " as stated in the limited arrangement to " any 12 - month period commencing or ending in the taxable period concerned " as adopted in the oecd model text
停留期不超過183天的免稅規定，由非全面性安排所說的在有關歷年中，更改為oecd範本所採用的在有關納稅年度開始或終了的任何十二個月中。 -
A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period
納稅人享受減稅、免稅待遇的，在減稅、免稅期間應當按照規定辦理納稅申報。 -
After the period for the exemption and reduction of enterprise income tax ends, foreign investment enterprises with export proportion reaching 70 % or more may pay enterprise income tax at a reduced rate of 10 %
在正常的減免期后，出口比例達到或超過總產值70 %的外商投資企業可按10 %的稅率繳納企業所得稅。 -
Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically - underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the state council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years
從事農業、林業、牧業的外商投資企業和設在經濟不發達的邊遠地區的外商投資企業，依照前兩款規定享受免稅、減稅待遇期滿后，經企業申請，國務院稅務主管部門批準，在以後的十年內可以繼續按應納稅額減征百分之十五至百分之三十的企業所得稅。 -
A : to implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category
答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。
分享友人