income taxes 中文意思是什麼
income taxes
解釋
收入所得稅-
The author considers that the qualifications involve three facets, the qualifications of taxpayers, of foreign taxes and of procedures, of which the second facet is prescribed by law in the most detailed way and the kernel of the provisions is that creditable foreign taxes are income taxes in u. s. sense judged on their dominant characters
美國抵免外國稅收的條件主要涉及三個方面：納稅人的資格、外國稅的條件和程序上的要求，其中外國稅的條件規定得最為詳細，其核心內容為，可抵免外國稅就其主要特徵來說必須是美國意義上的所得稅。 -
To begin with, income taxes cut the gross amount by more than a third.
首先，所得稅佔去總收入的三分之一強。 -
By 1908 both roosevelt and taft had come out squarely for graduated federal estate, gift, and income taxes.
到1908年，羅斯福和塔夫脫都堅決贊成分等徵收聯邦財產稅、饋贈稅和所得稅。 -
Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast the impacts on foreign capital inflow in the process of " uniting the domestic and foreign enterprises ' income taxes into one "
由於進口關稅優惠政策是唯一經歷了實施和取消過程的外商投資企業稅收優惠政策，因此對它的研究有助於我們預測即將實行的內外資企業所得稅合併對流入中國的外資額的影響。 -
After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china
應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。 -
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。 -
Is your company entitled to a reduction or ~ from corporate income taxes in respect of the income earned on the exports
對這筆出口所得的收入，你公司有資格獲得公司所得稅的減免嗎？ -
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
Some special issues in financial accounting field, such as accounting for leases, accounting for income taxes ， pension and other post - employment benefits, etc are discussed
討論了在財務會計領域的一些特殊事務，如租金會計、所得稅會計、養老金和其它高級人力資料收益等。 -
The following enterprises ' income taxes can be deducted or exempted for one year from their open dates after the approval of taxation departments newly established enterprises or business units keeping separate accounts that are engaged in public undertakings, commerce, materials, foreign trade, tourism, warehousing, resident service, catering, educational and cultural undertakings and health undertaking,
物流企業技術改造中購置國產設備可申請抵免所得稅；符合條件的可由總部統一交納所得稅；業務分包的可實行稅基照顧；佔地較大的現代物流企業經批準可減征城鎮土地使用稅。 -
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。 -
In the past four years, we provided tax relief to every person who pays income taxes, overcome a recession, opened up new markets abroad, prosecuted corporate criminals, raised homeownership to its highest level in history, and in the last year alone, the united states has added 2. 3 million new jobs
在過去四年中，我們減輕了所有納稅人的所得稅負擔，克服了經濟衰退，開拓了新的國外市場，起訴了犯罪的企業領導人，將住房擁有率提高到歷史上的最高水平，僅在去年一年，美國就增加了230萬個新的就業機會。 -
It has been focused on three fields : one is the nature of income tax accounting, another is the tendency about institution of working out standards, the other is the degree and method about inter - period allocation of income taxes
美國所得稅會計的研究主要集中在三個問題上：一是所得稅的本質；二是準則制訂機構的傾向；三是所得稅跨期攤配的程度與方法。其中矛盾的焦點又集中在遞延法和債務法的選擇上。 -
Officially, international revenue code section 877 says that if us citizens renounce their citizenship to avoid income taxes, and the irs can prove it, their tax liability remains.
按國際稅務局法第877節的正式規定，美國公民如果為逃避所得稅自願放棄美國國籍而國際稅務局又能夠證實這一點的話，這些人仍然負有納稅義務。 -
His work on the economics of information focuses on how contracts and institutions can be designed to handle different incentive and control problems, and enhances a better understanding of and provides practical solutions to insurance markets, credit markets, auctions, the internal organization of firms, wage forms, tax systems, social insurance, competitive conditions, political institutions, etc. professor mirrlees is well - known for his work on the theory of optimal income taxes which solves the problem of how to design a tax system that balances efficiency and equity
有關的理論已開展成一門新學問，可以應用在保險、信貸、拍賣、公司運作、薪金釐定、稅制等問題上。莫理斯爵士在資訊經濟學的研究集中在如何利用合約或制度，處理不同誘因的問題，並為這些問題提供了可行的解決方法。莫理斯爵士其中一項最有名的研究，就是提出最適當入息稅理論，訂出一個能平衡效率及公平的稅務制度。 -
This essay also uses the evasion of personal income taxes as case study, and presents a new perspective for the usage of compliance costs in practices
並以個人所得稅稅收流失問題為個案，為如何從遵從成本角度解決現實問題提供一個新視角。 -
Article 53 enterprise income taxes shall be calculated on the basis of a tax year, which is from january 1 to december 31 of the gregorian calendar year
第五十三條企業所得稅按納稅年度計算。納稅年度自公歷1月1日起至12月31日止。 -
The following are mainly include : to lessen the burden of fees, to regulate the turnover taxes, to integrate income taxes, to set new kinds of taxes, to reform export rebates. to strengthen the tax collection and the coordination of international taxation
主要包括：減輕費負、調整流轉稅、統一所得稅、開征新稅種、改革出口退稅、強化稅收征管以及加強國際稅收協調等稅收政策。 -
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。 -
The company withholds part of its employees ' earning for income taxes
公司由於收入稅的問題扣發了員工的部分收入。
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