pay on a consolidated basis 中文意思是什麼

pay on a consolidated basis 解釋
匯總繳納
  • pay : vt （payed 〈罕用語〉 paid ） 在（船底等）上塗柏油[其他防水劑等]。vt （paid ）1 付（款），支付；...
  • on : adv 1 〈接觸、覆蓋〉上去；開（opp off）。 turn on the light [radio water gas] 開電燈[收音機、自來...
  • a : an 用在以母音音素開始的詞前〉 indefinite art 1 〈普通可數名詞第一次提到時，冠以不定冠詞主要表示類...
  • consolidated : adj. 加固的；整理過的，統一的。
  • basis : n. （pl. bases ）1. 基礎；基底；臺座；【地質學；地理學】坡基。2. 根據，基準。3. 主要成份；主藥。4. 【數學】基。
  1. Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the tax law

    第七條不組成企業法人的中外合作經營企業，可以由合作各方依照國家有關稅收法律、法規分別計算繳納所得稅；也可以由該企業申請，經當地稅務機關批準，依照稅法統一計算繳納所得稅。
  2. As regards a resident enterprise which has set up operational organs without legal person status inside the territory of china, it shall, on a consolidated basis, calculate and pay its enterprise income taxes

    居民企業在中國境內設立不具有法人資格的營業機構的，應當匯總計算並繳納企業所得稅。
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