rate refund 中文意思是什麼
rate refund
解釋
償還稅款-
Article 25 taxpayers exporting goods with the applicable 0 % tax rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document
第二十五條納稅人出口適用稅率為零的貨物，向海關辦理出口手續后，憑出口報關單等有關憑證，可以按月向稅務機關申報辦理該項出口貨物的退稅。 -
Article 25 taxpayers exporting goods with the appliable 0 % ta x rate shall, upon completion of export procedures with the customs office, apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document
第二十五條納稅人出口適用稅率為零的貨物，向海關辦理出口手續后，憑出口報關單等有關憑證，可以按月向稅務機關申報辦理該項出口貨物的退稅。 -
Where the service guarantee operates, and the conditions for the service guarantee as set forth in the rate and service guide are fulfilled, if ups fails to attempt delivery within the applicable time period, ups will on request, at its option, either refund or credit the shipper ( or any other person who paid for the carriage ) with the shipping charges ( or, in the case that only some of the packages in a multiple package shipment fail to meet the applicable time limit, the proportionate part of the shipping charges relating to those packages ), net of any surcharges, value added tax, duties or any taxes and levies
一旦某項運送適用ups快遞服務保證，且" ups費率和服務指南"中載明的快遞服務保證適用條件得到滿足時，如果ups未能在所適用的時間內遞送貨品， ups將在收到索賠請求時，選擇將運費（或者在貨品中部分包裹未能在適用的時間內遞送時，針對這些包裹相應部分的運費） ，在扣除任何附加費、增值稅、關稅或其他稅費后，退還或者存入托運人（或者其他支付運送費用的人）的賬戶。 -
Starting from the year of such rating, foreign investment enterprises rated as hi - tech enterprises at provincial or national level development zones, will pay their corporate income tax at a rate of 15 % ; starting from their first corporate income tax payment year and till the following 2 years, hi - tech enterprises outside such development zones but with investment exceeding 10 million, will get 100 % refund on their already paid corporate income tax, from the same level financial authority
國家級和省級開發區被認定為高新技術企業的外商投資企業，自被認定之日所屬的納稅年度起，減按15 %的稅率徵收企業所得稅；區外外商投資額在1000萬美元以上的高新技術企業，自開始繳納所得稅的年度起， 3年內由同級財政全額返還其所繳納的企業所得稅。
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