income tax authority 中文意思是什麼
income tax authority
解釋
入息稅主管當局-
The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit
第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。 -
If the representative office ( ro ) performs those non - direct activities for the client of its non - resident head office or other non - resident foreign companies on a fee basis, then the income derived from those activities is taxable under the prc income tax rules. the representative offices that do not carry on business activities or the ro s that carry on non - taxable activities, can submit applications to the tax authority for the granting of a tax exemption certificate. however, the exemption does not apply to the income earned by the staff of the representative office ( ro ) including the chief representative
根據現行稅法規定，來自香港地區的常駐代表機構從事各項代理、貿易等各類服務性代表機構，由於此類代表機構從事的各項業務，主要是依照其總機構的要求開展的，沒有直接與服務者簽定合同或協定，其提供服務應歸屬于該代表機構的收入，通常由其總機構統一收取，對該類代表機關可採用按經費支出換算收入方法確定其收入額並據以徵收所得稅。 -
Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction
盡管有第5 . 4 a條之規定，除非及直至本行收到任何相反之指示，本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或收回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他收入項目出示以取得付款，及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠認股權證及類似證券iii以中期收據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規定之款項或本行認為須扣減或預扣之款項或本行認為根據任何司法管轄權區之任何有關稅務機構之法律或慣例須支付或負責之款項。 -
The amount of reduced income tax as determined by the collection authority after its assessment and investigation may be deducted from the shareholders ? imputation credit account of the profit - seeking enterprise. the reference date is the date of service of the tax refund notice
營利事業經稽徵機關調查核定減少之稅額，應自當年度股東可扣抵稅額帳戶中減除；其減除日期為核定退稅通知書送達日。 -
Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority
遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。 -
A newspaper run by the state prosecutor ' s office argued that the tax administration had no legal authority to fine people for failing to fill out returns relating to income on which they had already paid tax
國家檢查院經營的一家報紙說稅務部門對那些每個月已經在納稅但是沒有申報年度個稅的人沒有收取罰金的法律權力。 -
Taxation shall comprise all forms of taxes, including without limitation income tax, capital gains tax, stamp duty, tariffs, customs duties, import and export duties, impositions, duties and levies, and all fines, penalties, charges, fees, costs and rates imposed, levied and collected by the taxation authority and other competent authorities
稅收包括各種形式的稅項，包括但不限於稅務局和其他主管部門徵收的所得稅，資本利得稅，印花稅，關稅，進出口稅，各種征稅，及一切罰金，收費和稅款 -
If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount, the tax authority has the power to make necessary adjustment
不按照獨立企業之間的業務往來收取或者支付價款、費用，而減少其應納稅的所得額的，稅務機關有權進行合理調整。 -
The withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority
扣繳義務人每次所扣的稅款，應當於五日內繳入國庫，並向當地稅務機關報送扣繳所得稅報告表。 -
In the absence of complete and accurate information relating to the ro s prc - source income, the prc tax authority normally adopts the cost plus method to ascertain the taxable income for practical reasons. the major category of tax includes business tax and income tax. business tax is imposed at a rate of 5 percent on the total gross amount of monthly overheads incurred by the representative office ( ro ). the business tax is filed at monthly intervals
此外，常駐代表機構接受中國境內企業（包括國有企業、集體企業、個體經濟和設立在中國境內的中外合資經營企業、中外合作經營企業以及外資企業）的委託，在中國境外從事代理推銷商品業務，其活動主要在中國境外進行的，所取得的收入，也可免予納稅。 -
The services we provide in the different regions include : - tax consultancy services, tax planning services, multi - region tax planning arrangements and tax planning for company ' s reorganization, transfer pricing services, regular tax review and special tax review for mergers and acquisitions, agency service for enterprise income tax final settlement, agency service for tax return preparation and negotiations with tax authority, tax appeal, agency service for the tax refund of export goods, technical support and technical enquires on the computer system for the tax refund return of export goods, tax training, software designing and developing for tax administrations purpose for the enterprises
中成海華稅務專業服務機構所屬五家業務機構在不同區域均能夠為客戶提供稅務顧問、稅務籌劃包括跨區域經營稅務籌劃、公司重組稅務籌劃等、轉讓定價稅務服務、常規稅務復核、並購項目專項稅務復核、企業所得稅匯算清繳代理、稅務申報代理、出口退稅業務代理、出口退稅申報系統后續維護服務、稅務專業培訓、稅務管理軟體開發與運用等專業化、多元化的稅務專業服務。 -
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。 -
Whoever, after being ordered to make the registration and submission of the documents by the tax authority within a set period of time, fails again to complete the taxation registration or registration on modification, or fails again to submit the income tax declaration form, final accounting statements or the declaration form on income tax withheld to the tax organ after the expiration of the set period of time, is imposed a fine not exceeding 10, 000 yuan ; if the circumstances are serious, the criminal responsibility of the legal representative and the person directly responsible shall be investigated by applying mutatis mutandis the provisions of article 121 of the criminal law
經稅務機關責令限期登記或者報送，逾期仍不向稅務機關辦理稅務登記或者變更登記，或者仍不向稅務機關報送所得稅申報表、會計決算報表或者扣繳所得稅報告表的，由稅務機關處以一萬元以下的罰款；情節嚴重的，比照刑法第一百二十一條的規定追究其法定代表人和直接責任人員的刑事責任。 -
Article 23 whoever fails to complete the taxation registration or registration on modifications or cancellation with the tax authority within a set period of time, fails to submit the income tax declaration form, final accounting statements or declaration form on income tax withheld to the tax authority within a set period of time, or fails to report and submit its financial and accounting systems to the tax authority for reference, is ordered by the tax authority to complete the registration or to submit the said documents within a set period of time, and may be impose a fine not exceeding 5, 000 yuan
第二十三條未按規定期限向稅務機關辦理稅務登記或者變更、注銷登記的，未按規定期限向稅務機關報送所得稅申報表、會計決算報表或者扣繳所得稅報告表的，或者未將本單位的財務、會計制度報送稅務機關備查的，由稅務機關責令限期登記或者報送，可以處以五千元以下的罰款。 -
For this reason, this thesis proceeds from the history and the present state of local tax system, emphatically analyses the chief problems existing, such as dividing tax authority 、 deciding income scale and taxation system. etc, points out that the malpractice existing in the present local tax system is the main reason which causes wastage of the local tax income and tax embezzlement of the local government
為此，本文從地方稅體系的歷史和現狀出發，著重分析了現行地方稅體系在稅權劃分、收入規模核定以及稅制結構等方面存在的主要問題，指出現行地方稅體系存在的弊端是造成地方稅收入流失和地方政府稅收舞弊的主要誘因。 -
For the enterprise engaged in agriculture, forest and stock husbandry, for more than 10 years of operational period, after tax reduction treatment expiring according to the above - mentioned regulations, by the tax authority sanctions, it can be allowed to reduce by 15 % - 30 % of the corporate income tax
第八條：對從事農業、林牧來的外商投資企業，經營期10年以上的，依照上述規定享受免稅、減稅待遇期滿后，經企業申請，稅務機關批準，在以後的經營期限內可以按應納稅額減征15 - - - 30的企業所得稅。 -
Starting from the year of such rating, foreign investment enterprises rated as hi - tech enterprises at provincial or national level development zones, will pay their corporate income tax at a rate of 15 % ; starting from their first corporate income tax payment year and till the following 2 years, hi - tech enterprises outside such development zones but with investment exceeding 10 million, will get 100 % refund on their already paid corporate income tax, from the same level financial authority
國家級和省級開發區被認定為高新技術企業的外商投資企業，自被認定之日所屬的納稅年度起，減按15 %的稅率徵收企業所得稅；區外外商投資額在1000萬美元以上的高新技術企業，自開始繳納所得稅的年度起， 3年內由同級財政全額返還其所繳納的企業所得稅。
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