occupation tax 中文意思是什麼
occupation tax
解釋
開業稅- occupation : n. 1. 佔有，領有；占領（狀態）；占據；占領軍（當局）；佔有[占據]期間 （of） 佔有權；占領地；居住。2. 職業；工作，事情，業務；消遣。
- 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...
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Farm land occupation tax
耕地佔用稅 -
Even so, in the past, a variety of measures encouraged better - off households to invest in owner - occupation and rental housing in order to reap significant tax gains
盡管如此，在過去，有各種措施鼓勵富裕家庭向業主自有房屋和租賃房屋投資從而得到可觀的稅款獲益。 -
In the mean time, the author also analyses some of the effective tax statutes relating to land and house, pointing out some existing problems in these tax statutes. in the part four, the author devises some practical ways on how to reconstruct the tax system on real estate. these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute >, prevent forestall of land and house
在此基礎上，第四部分提出了將不動產取得、保有、轉移等環節全面納入稅收調控范圍，認為應當在取消農業稅、特產稅和三提五統等農村稅費項目，對房地產有關稅費進行清理后，將現行《城鎮土地使用稅條例》修改為《土地使用稅條例》 ；將《房產稅暫行條例》和《房地產稅暫行條例》取消后，制定《房產稅條例》 ；將《耕地佔用稅暫行條例》改為《農用土地佔用稅條例》 ；修改《契稅條例》 ；制定《房地產空置稅條例》 ，開征土地空置稅，限止閑置行為，增加財政收入。 -
Rates are a tax on the occupation of property and are charged irrespective of whether the property is owner - occupied, let or vacant. the owner is liable to pay rates on the property occupied by him. if the property is let, responsibility for paying rates will depend on the agreement between the owner and the occupier
如果物業由業主使用，業主便要負責繳納差餉；但是如果物業出租，便要視乎業主和租客訂立的租約條款，以決定應由誰繳納差餉；如果租約沒有規定，繳納差餉的責任便應由租客承擔。 -
2. high rate of income tax may become punitive to our most productive citizens who are clever in selecting their occupation and skilful in their application. 3
高稅率往往會懲罰我們其中最有經濟貢獻及征產力的人，他們的成就是要懂得選擇所長和深諳如何發揮最佳表現的結果。 -
Business and occupation tax
營業及開業許可稅
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