permanent establishment 中文意思是什麼

permanent establishment 解釋
常額編制
  • permanent : adj. 1. 永久的，不變的，耐久的；持久的，經久的。2. 常務的，常設的 （opp. temporary）。n. 電燙發 （＝permanent wave）。adv. -ly
  • establishment : n 1 確定；設置，制定；設立，建立，開設，創設。2 建立的機構；家庭，產業；機關，商店，學校（等）；...
  1. The electronic - commerce developed swift and violent. the new situation has challenged traditional income tax jurisdiction including the principle of territoriality and the principle of person. the first one is about the permanent establishment of the tax jurisdiction over the territoriality

    電子商務在全球發展迅猛，我國也正醞釀著一個潛力巨大的電子商務市場，電子商務對傳統稅收制度及理論，尤其對現行的稅收管轄權一般理論提出了挑戰。
  2. Confirmed to the permanent establishment

    在常額編制中獲得確實聘任的公務員
  3. In chapter 2 it analyses the influence of electronic commerce to tax system. those influence come from international tax jurisdiction and permanent establishment and the other six problems

    第二章從國際稅收管轄權、常設機構認定等八個方面剖析了電子商務對稅收體制的影響。
  4. The establishment was made possible by a generous donation of hk 2 million from hong kong economic journal hkej which was matched on a dollar to dollar basis under the university grants committee s matching grant scheme, making a total funding of hk 4 million available for this permanent establishment

    嶺大得蒙信報財經新聞支持，慷慨捐助二百萬港元，連同教資會等額補助金計劃的等額撥款，合共四百萬港元，用以設立信報財經新聞財務學講座教授一席。
  5. Officer on permanent establishment

    常額編制人員
  6. The limited arrangement contains only 7 articles, covering income in respect of permanent establishment and its profits, business income derived from shipping, air and land transport, as well as income from personal services

    非全面性安排只有七項條文，牽涉的收入包括常設機構及其利潤;海運空運和陸運的業務收入;和個人勞務所得。
  7. The first part of catherine ' s presentation will cover the general framework of the canadian corporate tax system and will cover the different types of corporations, types of income earned, tax rates, permanent establishment, tax credits available

    第一部分主要講述加拿大的企業稅收系統總體框架以及不同的企業類型、收入獲得類型、稅率、不動產和稅款抵扣。
  8. We think that the internet server can be considered as a permanent establishment when the conditions exit, but the web sites ca n ' t be

    我們認為，維持網路的服務器可以被定性為常設機構，代理服務器如果不構成非獨立代理人，也構成常設機構。
  9. Lingnan university today 5 may 2005 hosted a cheque presentation ceremony for the establishment of henry y. w. fong chair professorship of management, a permanent establishment funded by a generous donation of hk 2 million from dr. henry y. w. fong

    二零零五年五月五日嶺南大學嶺大於今天5月5日舉行方潤華管理學講座教授支票移交儀式。
  10. Where the accounts of a non - resident whose head office is outside hong kong do not disclose the true profits of a hong kong permanent establishment, the profit of the branch for tax purposes is taken to be the amount which bears to the taxpayer s total profits the same proportion as his turnover in hong kong bears to his total turnover

    倘若非居港人士的總公司設在香港以外地方，而帳目未能顯示其設在香港的永久機構所實得的利潤，在進行評稅時，該駐港分行的利潤將以比例方法計算，例如根據該駐港分行的營業額在營業總額中所佔的比率去計算香港分行的利潤。
  11. Fc approved a commitment to launch the continuing education fund and increase the ceiling placed on the total notional annual mid - point salary value of non - directorate posts in the permanent establishment of sfaa for the creation of one non - directorate post

    財務委員會批準一項承擔額，以設立持續進修基金，以及把學生資助辦事處常額編制內非首長級職位按薪級中點估計的年薪總值上限提高，以開設一個非首長級職位。
  12. Taxpayer : do you mean that my salary is sustained by permanent establishment, thereby i am not applicable for the tax treaty

    納稅人：您的意思是說我不具備享受稅收協定的條件？
  13. The income is not borne by a permanent establishment or a fixed base of the employer in the mainland

    有關入息不是由僱主設于內地的常設機構或固定基地所負擔
  14. The income is not borne by a permanent establishment or a fixed base which the employer has in the mainland

    有關入息不是由僱主設于內地的常設機構或固定基地所負擔。
  15. The existing tax law institutions contact the tax duty with taxpayer through the concept of permanent establishment, domicile, etc. a good many existing tax law institutions face the risk of functional loss under the circumstance of e - commerce, how the existing tax law institutions continue to exert fiscal and economic function and embody the principles of tax equity and tax efficiency becomes focus and difficulty

    現行的諸多稅收法律制度在電子商務環境下面臨著功能缺失的危險，電子商務環境下現行稅收法律制度如何繼續發揮其財政收入、經濟調節職能；如何體現其公平、效率原則成為各方關注的焦點與難點問題。
  16. Is my salary sustained by the permanent establishment

    我的工資是常設機構負擔的嗎
  17. Business profits of an enterprise which carries on business through permanent establishment

    企業從常設機構取得的利潤；
  18. The concept of permanent establishment and the cross - border source of income ; 3

    「常設機構」概念受到挑戰及跨境收入的問題3
  19. Non - civil service vacancies are not posts on the civil service permanent establishment

    非公務員職位不是公務員編制內的職位。
  20. The remuneration is not borne by a permanent establishment set up by the employer on the mainland

    該項報酬不是由僱主設在內地的常設機構所負擔
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