royalities 中文意思是什麼
royalities
解釋
特許權使用費-
The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit
第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。 -
Overhead expenses of overhead expenses is to show the enterprise is organization and administrative company production to run all sorts of cost of place happening, include company board of directors and administration department to happen in the management of the enterprise, the company funds that perhaps should consolidate a responsibility by the enterprise ( include wage of administration department worker, repair cost, stock to use up, cost of running stores amortize, office and poor travelling expenses ), union funds, be out of job membership due of insurance premium, cost of labor security, board of directors ( include directorate member to allowance, conference is expended and differ travelling expenses to wait ), invite intermediary orgnaization cost, advisory cost ( contain adviser, legal cost, business receives fee, house property duty, car boat royalities, land royalities, stamp duty, the technology transfers cost, mineral products resource compensates cost, intangible assets amortize, the worker teachs funds, consider to be expended with development, blowdown cost, goods in stock dish deficient or investory profit ( do not include to answer plan the loss of goods in stock that enters the defray outside doing business ), plan the bad zhang preparation that carry and goods in stock cheapen preparation
治理費用治理費用是指企業為組織和治理企業生產經營所發生的各種費用，包括企業董事會和行政治理部門在企業的經營治理中發生的，或者應由企業統一負擔的公司經費（包括行政治理部門職工工資，修理費、物料消耗、低值易耗品攤銷、辦公費和差旅費等） 、工會經費、待業保險費、勞動保險費、董事會會費（包括董事會成員津貼、會議費和差旅費等） 、聘請中介機構費、咨詢費（含顧問費） ，訴訟費，業務招待費，房產稅，車船使用稅，土地使用稅，印花稅，技術轉讓費，礦產資源補償費，無形資產攤銷，職工教育經費，研究與開發費，排污費，存貨盤虧或盤盈（不包括應計入營業外支出的存貨損失） 、計提的壞賬預備和存貨跌價預備等。 -
The categories of taxes that real estate involves has : duty of business tax, city building, education expends education of fund of add, price adjustment, place to expend royalities of duty of add, house property, land, stamp duty, enterprise income tax, individual income tax
房地產業涉及的稅種有：營業稅、城建稅、教育費附加、價格調節基金、地方教育費附加、房產稅、土地使用稅、印花稅、企業所得稅、個人所得稅。 -
Dealing with when making strong narrow pass, insurance company is car boat royalities is legal withhold obligor, insurance company makes strong narrow pass in collection when, must take the place of royalities of boat stopping a car
在辦理交強險的時候，保險公司是車船使用稅的法定扣繳義務人，保險公司在收取交強險的時候，必須代收車船使用稅 -
Industrial after is land bought, did not develop whether can you ask for royalities or land unused cost ? if whether already built enclosure to belong to unused land
工業用土地購買后未開發是否會征使用稅或土地閑置費？如已建圍墻是否屬閑置土地？ -
The land of new take over for use, farmland is belonged to before commandeer or be not farmland according to its, the initiative time of royalities of pay town land also differs somewhat
新徵用的土地，根據其徵用前屬于耕地還是非耕地，繳納城鎮土地使用稅的起始時間也有所不同。 -
The school that the enterprise runs, hospital, child - care centre, nursery school, do not belong to by national finance the institution of sectional appropriate funds, accordingly, cannot enjoy town land royalities duty - free treatment
企業辦的學校、醫院、托兒所、幼兒園，不屬于由國家財政部門撥付經費的事業單位，因此，不能享受城鎮土地使用稅免稅待遇。 -
But, if its can use the ground can use what the ground distinguishs clearly with enterprise other, can prep according to by national finance the land of the institution for private use of sectional appropriate funds, avoid ask for town land royalities
但是，假如其用地能與企業其它用地明確區分的，可以比照由國家財政部門撥付經費的事業單位自用的土地，免征城鎮土地使用稅。 -
The land of new take over for use, farmland is before commandeer, since the day that approves take over for use oneself royalities of pay town land begins when a year completely ; of farmland of the dispute before commandeer, from approval commandeer second month rises begin royalities of pay town land
新徵用的土地，徵用前是耕地的，自批準徵用之日起滿一年時開始繳納城鎮土地使用稅；徵用前是非耕地的，自批準徵用次月起開始繳納城鎮土地使用稅。
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