resident tax 中文意思是什麼
resident tax
解釋
居民稅-
Since becoming a permanent resident, have you filed a federal income tax return as a nonresident or failed to file a federal return because you considered yourself to be a nonresident
自從有永久居留證后，你曾否填報非永久居民報稅表或認為自己是非美國居民而沒有填報入息稅表？ -
Hong kong adopts the territoriality basis of taxation, whereby only income profit sourced in hong kong is subject to tax and that derived from a source outside hong kong by a local resident is in most cases not taxed in hong kong
香港採用地域來源徵稅原則，香港居民只須就源自香港的收入利潤繳稅，而源自港外的，則一般無須在香港徵稅。 -
Note : the roc ' s withholding tax rate on dividends, interest, and royalties payable to a non - resident is 20 %, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprises for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外國人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。 -
Note : the roc ' s withholding tax rate on dividends, interest and royalties payable to a non - resident is 20 percent, but the dividend withholding rate is 30 % for non - resident individuals and 25 % for non - resident enterprise for investments not approved under the statute for investment by overseas chinese or the statute for investment by foreign nationals
注:非居住者之股利、利息及權利金按20 %扣繳；但未經華僑回國投資條例或外人投資條例核準投資之股利所得，非居住者個人按30 %扣繳，外國營利事業按25 %扣繳。 -
If the representative office ( ro ) performs those non - direct activities for the client of its non - resident head office or other non - resident foreign companies on a fee basis, then the income derived from those activities is taxable under the prc income tax rules. the representative offices that do not carry on business activities or the ro s that carry on non - taxable activities, can submit applications to the tax authority for the granting of a tax exemption certificate. however, the exemption does not apply to the income earned by the staff of the representative office ( ro ) including the chief representative
根據現行稅法規定，來自香港地區的常駐代表機構從事各項代理、貿易等各類服務性代表機構，由於此類代表機構從事的各項業務，主要是依照其總機構的要求開展的，沒有直接與服務者簽定合同或協定，其提供服務應歸屬于該代表機構的收入，通常由其總機構統一收取，對該類代表機關可採用按經費支出換算收入方法確定其收入額並據以徵收所得稅。 -
In the above situation, although the mainland resident does not satisfy the exemption conditions under the comprehensive arrangement, he will still be exempt from tax under the inland revenue ordinance for visiting hong kong for not more than 60 days during the year of assessment
在上述情況下，納稅人雖然不符合全面性安排的免稅規定，他仍可按稅務條例，因到訪香港不超過60天而無須在香港繳納薪俸稅。 -
In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ
非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。 -
3. an individual is generally considered to be a hong kong resident if he is liable to tax in hong kong and is
3 .香港居民是指在香港負有納稅義務並符合以下情況的個人： -
Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law
第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。 -
Box 9. 4 is amended. it requires tax data for the hire charges paid or accrued to non - resident persons for the use of movable property in hong kong
4欄改為填報因在香港使用動產而須支付予非居住于香港的人士的租賃費用（不論該款項是已支付或應累算） 。 -
As regards a non - resident enterprise which earns any income as prescribed in paragraph 3, article 3 of the present law, the place at the locality of the obligatory withholder shall be the tax payment place
非居民企業取得本法第三條第三款規定的所得，以扣繳義務人所在地為納稅地點。 -
Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2, article 3 of the present law, the tax payment place shall be the place at the locality of the organ or establishment
第五十一條非居民企業取得本法第三條第二款規定的所得，以機構、場所所在地為納稅地點。 -
For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in hong kong under subsection ( 2 ) is resident in any territory outside hong kong, he shall be regarded as having a reciprocity status, if the commissioner is satisfied that any profits earned by or accrued to a person to whom subsection ( 1 ) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this part
稅務條例第23b （ 4a ）條為本條的施行，凡任何根據第（ 2 ）款被當作在香港以船舶擁有人身分經營業務的人是在香港以外某地區居住的，則如局長信納根據該地區的法律，一名第（ 1 ）款適用的人在該地區以船舶擁有人身分經營業務所賺取或應累算的任何利潤獲豁免繳稅，而有關稅項的性質與根據本部所課稅項的性質大致相同，該人須被視為具有對等待遇地位。 -
Subject to provisions in tax treaties china has entered into, or 2. performing agency activity outside prc on behalf of resident principles
常駐代表機構對其經費支出額，應據實向當地稅務機關申報，並提供有關資料，不得拒絕或隱瞞。 -
Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises
中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定 -
In case a non - resident enterprise has no organ or establishment within the territory of china, or its incomes have no actual connection to its organ or establishment inside the territory of china, it shall pay enterprise income tax on the incomes sourced inside the territory of china
非居民企業在中國境內未設立機構、場所的，或者雖設立機構、場所但取得的所得與其所設機構、場所沒有實際聯系的，應當就其來源於中國境內的所得繳納企業所得稅。 -
Respondents generally consider that the administration s proposed approach is the correct one, " the spokesman said. under the proposal in the bill, offshore funds, i. e. non - resident entities which can be individuals, partnerships, trustees of trust estates or corporations administering a fund, are exempt from tax in respect of profits derived from dealings in securities, dealings in futures contracts and leveraged foreign exchange trading as defined in the securities and futures ordinance cap
根據草案中的建議，離岸基金，即指非居港的實體可以是管理基金的個人合信託產業的受託人或法團，在香港進行按證券及期貨條例第571章所界定的證券交易期貨合約交易及杠桿式外匯交易而獲得的利潤，可獲豁免繳稅。 -
" under this latest approach, brokersinvestment advisors will not be required to keep records of the residence status of the beneficial owners of the non - resident claiming the tax exemption
就先前提議的做法，業界曾就經紀和認可投資顧問須遵行的紀錄要求表示擔憂。現經修改的做法應可解決業界在這方面的擔心。 -
Therefore, directors fees derived by a hong kong resident in his capacity as a director of a mainland company will all be subject to the individual income tax in the mainland
因此，香港居民擔任內地公司董事而收取的董事費，應全數在內地繳納個人所得稅同樣地，內地居民擔任香港公司董事而收取的董事費，應全數在香港繳納薪俸稅。 -
In fiscal 2004, a new income transfer tax was introduced as a provisional measure until the full - fledged transfer of tax sources from income tax to individual resident tax
此外，作為實施從所得稅向個人居民稅轉換的正式稅源移讓的暫定措施， 2004財政年度開始創設所得讓與稅。
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