royalty interest 中文意思是什麼
royalty interest
解釋
產區權益-
The amount of revenues from selling goods, providing labor services, interest and royalty recognized in the current period
（二）本期確認的銷售商品收入、提供勞務收入、利息收入和使用費收入的金額。 -
How is the tax computed on dividend, interest and royalty that is distributed by the fie to the foreign investors situated outside china
問：如何計算從外商投資企業取得的股息、利息、和特許權使用費的所得稅？ -
Back in the 1990s, when there was little interest in the oil sands, it sought to lure investment by setting a nominal royalty of just 1 % of revenues until investment costs were recovered
在1990年代，當時對油沙的開發熱情不高，因此該省為吸引投資規定在投資成本未收回前只對投資公司象徵性的徵收營業收入的1作為礦區使用費。 -
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。 -
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。 -
Article 16 the revenue from abalienating of right to use assets consists of interest revenue and royalty revenue
第十六條讓渡資產使用權收入包括利息收入、使用費收入等。 -
" 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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