income tax exemption 中文意思是什麼

income tax exemption 解釋
免除所得稅
  • 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...
  • exemption : n. 1. 免除；豁免，免稅〈尤指部分所得稅〉。2. 取得豁免的原因。
  1. 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。
  2. Income tax exemption can be applied for in purchasing domestically made equipment by commercial networks in the course of new constructions, expansions and renovations ; income taxes of chain enterprises can be paid by the headquarters uniformly ; and water conservancy construction fund can be deducted or exempted if there are real difficulties

    商業網點新建、擴建、改建過程中購買國產設備的可申請抵免所得稅；連鎖企業可由總部統一交納所得稅；確實有困難的可減免水利建設資金。
  3. Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer

    外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。
  4. " the agreements provide that the hksar and the respective countries will provide reciprocal tax exemption for income, profits and property of aircraft and or ship operators of the other side derived from operating aircraft and or ships in their own area. this is mutually beneficial to the airline and or shipping businesses of both hong kong and the respective countries, " a government spokesman said

    政府發言人說：協定中列明香港特區政府與簽訂協定的國家，會互相為對方地區內的船舶營運者及或空運經營者，就其自經營航運及或空運業務所得的入息利潤和資產提供稅項寬免。
  5. Provisions concerning reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax for the encouragement of foreign businessmen to invest in the shanghai pudong new zone

    關于上海浦東新區鼓勵外商投資減征免征企業所得稅和工商統一稅的規定
  6. Interim provisions of the state council concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and the fourteen coastal port cities

    中華人民共和國國務院關于經濟特區和沿海十四個港口城市減征免征企業所得稅和工商統一稅的暫行規定
  7. On 20 may, the state administration of taxation issued the circular on several issues on exemption of corporate income tax with the investment contributions by purchasing domestic made equipments by foreign invested enterprises and foreign enterprises which clarified the exemption of corporate taxes with production lines, integrated equipments, equipments simply assembled with imported spares, domestic made equipments purchased in additional investments, domestic made equipments investments in merger or separation of enterprises

    5月20日，國家稅務總局下發關于外商投資企業和外國企業購買國產設備投資抵免企業所得稅若干問題的通知（國稅函[ 2005 ] 488號） ，就生產線、集成設備、進口料件簡單組裝后銷售的設備、追加投資項目所購買國產設備、以及合併、分立企業國產設備投資抵免企業所得稅的問題做了明確規定。
  8. The state council ' s regulations, announced prior to the entry into force of this law, which grant preferential treatment of a longer term of enterprise income tax exemption or reduction than those provided in the preceding paragraph for enterprises engaging in energy, communications, harbor, dock and other key productive projects, or grant preferential treatment of enterprise income tax exemption or reduction for non - productive key projects, shall continue to be effective after the entry into force of this law

    本法施行前國務院公布的規定，對能源、交通、港口、碼頭以及其他重要生產性項目給予比前款規定更長期限的免征、減征企業所得稅的優惠待遇，或者對非生產性的重要項目給予免征、減征企業所得稅的優惠待遇，在本法施行后繼續執行。
  9. The enterprises scheduled to operate for ten years or longer may receive an exemption from enterprise income tax for the first two years and a 50 % reduction for the following three years

    經營期限在10年以上的外商投資企業自獲利年度起享受企業所得稅「兩免三減」的優惠待遇。
  10. Analyses of the exemption amount for individual income tax in china based on the taxation principle of revenue

    從稅收的課稅原則看中國個人所得稅的免征額
  11. A taxpayer claiming exemption relief under section 8 of the inland revenue ordinance tax credit under the arrangement for the avoidance of double taxation on income with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary

    納稅人如根據稅務條例第8 1a c條申請豁免寬免或根據安排申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表稅款收據及行程表。
  12. Evidence of the payment of individual income tax is required. in general, tax exemption under section 8 provides greater relief than would be provided by tax credit

    一般而言，根據第8 1a c條申請入息豁免徵稅較申請稅收抵免可得到更多的稅務寬減。
  13. Evidence of the payment of individual income tax is required. in general, tax exemption under section 8 ( 1a ) ( c ) provides greater relief than would be provided by tax credit

    一般而言，根據第8 （ 1a ） （ c ）條申請入息豁免徵稅較申請稅收抵免可得到更多的稅務寬減。
  14. According to the national tax law, the approved high and new - tech enterprises in the national high - tech industrial development zone will enjoy the reduction or exemption of enterprise income tax

    我國稅法規定，國家高新區內經認定的高新技術企業享受企業所得稅減免的優待。
  15. Article 27 of the eit law provides that the above - mentioned income can be entitled to tax exemption and reduction

    企業所得稅法第二十七條規定，對上述所得，可以免征、減征企業所得稅。
  16. Article 9 people ' s governments of provinces, autonomous regions and municipalities directly under the central government may, in light of the actual conditions, decide on the local income tax exemption or reduction for the sectors and items on which the foreign investment is encouraged

    第九條對鼓勵外商投資的行業、項目，省、自治區、直轄市人民政府可以根據實際情況決定免征、減征地方所得稅。
  17. The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange

    一、本表適用於按照《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業對外支付管理的通知》的規定，外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征所得稅待遇時填報。
  18. Profits from international shipping transport earned by hong kong residents that arise in belgium which are currently subject to income tax in belgium will enjoy exemption under the agreement

    現時香港居民從比利時國際航運賺取的利潤，須在比利時課稅。但在該協定下，有關收入將豁免在比利時課稅。
  19. Exemption of enterprise income tax for technical transfer fulfilled by hi - tech enterprises, and the technical consultation, technical services, technical training income related with technical transfer occurred in the course of technical transfer, for the part of annual net below five hundred thousand yuan

    園區內的高新技術企業進行技術轉讓，以及在技術轉讓過程中發生的與技術轉讓有關的技術咨詢技術服務技術培訓的所得，年凈收入在50萬元以下部分，免征企業所得稅。
  20. 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。
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