foreign dividends 中文意思是什麼
foreign dividends
解釋
外方股利-
Note : the roc ' s withholding tax rate on dividends, interest, and royalties payable to a non - resident is 20 %, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外國人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。 -
Note : the roc ' s withholding tax rate on dividends, interest and royalties payable to a non - resident is 20 percent, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。 -
Hong kong equities produced an investment gain, including dividends, of hk 12. 0 billion. foreign equities produced a gain of hk 11. 2 billion
香港股票帶來120億港元的投資收益包括股息，境外股票收益為112億港元。 -
Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。 -
Article 27 the dividends on foreign capital stocks and other relevant payments made to shareholders abroad shall be priced and announced in renminbi and paid in foreign currencies
第二十七條公司向境外上市外資股股東支付股利以及其他款項，以人民幣計價和宣布，以外幣支付。 -
The settlement of the capital raised by the company in foreign currencies and the foreign exchange needed by a company to pay the stock dividends and make other payments to shareholders shall be handled according to the provisions concerning the foreign exchange control of the state
公司所籌集的外幣資本金的結匯和公司向股東支付股利以及其他款項所需的外幣，按照國家有關外匯管理的規定辦理。 -
The current account of the balance of payments is the sum of the balance of trade ( exports less imports of goods and services ), net factor income ( such as interest and dividends ) and net transfer payments ( such as foreign aid )
國際收支中的經常賬戶是指貿易收支的總和（商品和服務的出口減去進口） ，減去生產要素收入（例如利息和股息） ，然後減去轉移支付（例如外國援助） 。 -
Except for the legally exempted income tax, foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspects
外國投資者在中國境內未設立機構而來源於中國境內的股息、利息、租金、特許權使用費和其他所得，除依法免征所得稅的以外，都將按10 %的稅率徵收預提所得稅。
分享友人