income tax liabilities 中文意思是什麼

income tax liabilities 解釋
所得稅責任
  • 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...
  • liabilities : （負債）：對債權人的債務。
  1. Apart from reporting the income and settling the tax liabilities of the deceased taxpayer, usually the executor has to apply to the estate duty office for a certificate of receipt of estate duty or a certificate of exemption from estate duty

    ?遺囑執行人除了要為已故納稅人申報收入清繳稅款外，通常亦須向遺產稅署申請
  2. Deferred income tax liabilities

    遞延所得稅負債
  3. The core of balance sheet liability method is discussed in the paper, namely, affirmation and measure of deferred income tax liabilities and deferred income tax assets

    文章主要就資產負債表債務法的核心，即遞延所得稅負債和遞延所得稅資產的確認和計量進行了探討。
  4. Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet

    第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
  5. Income tax for the year comprises current tax and movements in deferred tax assets and liabilities

    年內所得稅包括本期稅項及遞延稅項資產和負債的變動。
  6. 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。
  7. Article 17 on the balance sheet day, the deferred income tax assets and deferred income tax liabilities shall be measured at the tax rate applicable to the period during which the assets are expected to be recovered or the liabilities are expected to be settled

    第十七條資產負債表日，對于遞延所得稅資產和遞延所得稅負債，應當根據稅法規定，按照預期收回該資產或清償該負債期間的適用稅率計量。
  8. Where there is difference between the carrying amount of the assets or liabilities and its tax base, the deferred income tax assets or the deferred income tax liabilities shall be determined according to the present standards

    資產、負債的賬面價值與其計稅基礎存在差異的，應當按照本準則規定確認所產生的遞延所得稅資產或遞延所得稅負債。
  9. Article 18 the measurement of deferred income tax assets and deferred income tax liabilities shall reflect the effect of the expected asset recovery or liability settlement method on the balance sheet day on the income taxes, i. e. the tax rate and tax base, which is adopted at the time of measurement of the deferred income tax assets and deferred income tax liabilities and shall be identical with those of expected asset recovery or liability settlement method

    第十八條遞延所得稅資產和遞延所得稅負債的計量，應當反映資產負債表日企業預期收回資產或清償負債方式的所得稅影響，即在計量遞延所得稅資產和遞延所得稅負債時，應當採用與收回資產或清償債務的預期方式相一致的稅率和計稅基礎。
  10. In case the applicable tax rate changes, the deferred income tax assets and deferred income tax liabilities which have been recognized shall be re - measured, excluding the deferred income tax assets and deferred income tax liabilities arising from any transaction or event directly recognized as the owners ' rights and interests, and the amount affected by them shall be recorded into the income tax expenses of the current period during which the change occurs

    適用稅率發生變化的，應對已確認的遞延所得稅資產和遞延所得稅負債進行重新計量，除直接在所有者權益中確認的交易或者事項產生的遞延所得稅資產和遞延所得稅負債以外，應當將其影響數計入變化當期的所得稅費用。
  11. Article 13 an enterprise shall recognize the deferred income tax liabilities arising from a deductible temporary difference to the extent of the amount of the taxable income which it is most likely to obtain and which can be deducted from the deductible temporary difference

    第十三條企業應當以很可能取得用來抵扣可抵扣暫時性差異的應納稅所得額為限，確認由可抵扣暫時性差異產生的遞延所得稅資產。
  12. The deferred income tax liabilities arising from the taxable temporary differences related to the investments of subsidiary companies, associated enterprises and contractual enterprises shall be recognized according to article 12 of the present standard

    與子公司、聯營企業及合營企業的投資相關的應納稅暫時性差異產生的遞延所得稅負債，應當按照本準則第十二條的規定確認。
  13. Article 16 on the balance sheet day, the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law

    第十六條資產負債表日，對于當期和以前期間形成的當期所得稅負債（或資產） ，應當按照稅法規定計算的預期應交納（或返還）的所得稅金額計量。
  14. Your total income including salaries, rental income and business profits, net of the appropriate deductions, will be aggregated with that of your spouse to arrive at the joint total income of the couple for the purpose of computing your tax liabilities under " personal assessment "

    按個人入息課稅方法計稅，你的入息總額包括薪俸租金及業務利潤在作出適當的扣減后，須與配偶的入息總額合計而成夫婦共同入息總額，然後評稅。
  15. Your total income ( including salaries, rental income and business profits ), net of the appropriate deductions, will be aggregated with that of your spouse to arrive at the joint total income of the couple for the purpose of computing your tax liabilities under " personal assessment "

    按個人入息課稅方法計稅，你的入息總額（包括薪俸、租金及業務利潤）在作出適當的扣減后，須與配偶的入息總額合計而成夫婦共同入息總額，然後評稅。
  16. This paper sets examples of making analysis of accounting treatment and accountancy items about selling _ buy back business in the new income principles, and points out a series of such problems as whether the increased value tax should be imposed on the commodity of selling _ buy back, without considering what we should do if the seller could not carry the contract and buy back goods, and also the confusion of the differences between the long _ term liabilities and the short _ term liabilities

    本文通過對新收入準則指南中關于銷售回購業務的會計處理及核算舉例的分析，指出該會計處理沒有考慮區分銷售回購的商品是否屬于應交納增值稅的項目；沒有考慮若銷售方無法履行協議，無力回購商品怎麼辦？
分享友人
分享到 Line

分享到臉書