royalty income 中文意思是什麼

royalty income 解釋
特權收益
  • royalty : n. 1. 為王；王位；王德，王威；王道，王者；〈集合詞〉皇族，王族；〈常 pl. 〉王的特權，王權；王國；王的領土。2. 版稅；上演稅；鑄幣稅；礦區使用費；特許權使用費。3. 堂皇，莊嚴，高貴。
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  1. His income is mainly from royalty

    他的收入主要來自版稅。
  2. Royalty and charge for uses gained from providing special technologies for technological researches, energy development, transportation development, agricultural, forestry and animal husbandry production as well as development of key technologies, with the approval from tax administrative authorities under the state council, will be collected at the 10 % tax rate, and for those with advanced technologies and favorable conditions, income tax may be exempted

    為科學技術研究、開發能源、發展交通事業、農林牧業生產以及開發重要技術提供專用技術所取得的特許權、使用費，經國務院稅務主管部門批準，可以減按10 %的稅率徵收所得稅，其中技術先進或條件優惠的可以免征所得稅。
  3. Actually, kopalski took such heavy advances on the royalty income

    事實上，博比拿了許多預支款
  4. After receiving the royalty income, f had paid 93 % of the royalty income to r investments for the right to exploit the brand name

    收到特許權使用費所得后， f公司支付93的特許權使用費所得給r投資公司。
  5. When all other sources of profit are added royalty and licensing fees and income from private services spanning consultancy to education last year ' s total mounts to $ 8. 2bn

    把所有其它來源的利潤（專利費、授權費，以及從咨詢到教育業所有私人服務公司的收入）加進去，去年這筆盈利總額達82億美元。
  6. Revising provisions relating to royalty income

    修訂與專利權費收入有關的條文
  7. B revise the provisions relating to royalty income, in the light of a ruling of the court of final appeal

    Ii因應終審法院一項裁定，修訂與專利權費收入有關的條文iii
  8. Highlighting the major provisions in the bill, a government spokesman said that it was necessary to amend the provisions relating to profits tax on royalty income received by an overseas business entity in respect of the use of its trademark in hong kong

    政府發言人在介紹主要的修訂建議時表示，其中需要修訂的是有關海外商業實體因其商標在香港被使用而須就獲得的專利權費收入繳交利得稅的條文。
  9. 1. to revise the provisions relating to royalty income for revenue protection to subject royalty income received by non - residents from local businesses to profits tax, irrespective of whether the goods covered by the royalty are manufactured in hong kong

    1 .修訂有關專利權費收入的條文以保障稅收，規定非居住于香港的人士從本地業務取得的專利權費收入，必須繳交利得稅，無論專利權費所涵蓋的貨品是否在香港製造。
  10. " the proposed amendment seeks to deem royalty income earned by a non - hong kong business entity to be chargeable to profits tax where the payer a business entity in hong kong is allowed a deduction as an expense incurred in deriving assessable profits in hong kong

    我們的修訂建議是，如付款人一個在香港的商業實體獲扣除專利權費用作為因取得在香港的應評稅利潤而招致的開支，則收款的非香港商業實體賺取的專利權費收入將被視為須課利得稅。
  11. Moving the motion to resume the bill for the second reading in legco today, the secretary for financial services and the treasury, mr frederick ma, said " the main purpose of the bill is to effectively combat tax avoidance activities which take advantage of the loopholes that exist in the current provisions on deduction of interest expenses and royalty income for profits tax purposes.

    財經事務及庫務局局長馬時亨今日在立法會會議上恢復該條例草案二讀辯論時說：條例草案的主要目的，是有效打擊利用現時利得稅利息支出扣除及專利權費收入的有關條文的漏洞而進行的避稅活動。
  12. Another major purpose of the bill is to revise the provisions relating to royalty income to bring them into line with the principle of deeming the sums received for the use of or right to use of any intellectual property in hong kong to be trading receipts if such sums are allowed to be deducted the profits tax liability

    條例草案的另一個主要目的，是修訂與專利權費收入有關的條文，使條文與施政原意一致，即是若在香港使用或有權使用任何知識產權而引起的支出可在利得稅評稅中扣減，則有關收入須當作營業收入。
  13. The most important purposes are to amend the provisions relating to profits tax on royalty income following a recent court of final appeal ruling ; to tighten anti - avoidance provisions on interest payment deductions ; and to revise provisions on depreciation allowances for buildings having regard to the latest market practices

    其中最重要的修訂是因應終審法院最近的裁決，修訂有關就專利權費收入徵收利得稅有關的條文加強有關扣除利息支出的防止避稅條文以及因應市場最新做法，修訂有關建築物折舊免稅額的條文。
  14. " foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income

    外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。
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