tax amount payable 中文意思是什麼

tax amount payable 解釋
應納稅額
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • amount : vi. 1. 總計，共計，合計 （to）。2. 相當于，等於。3. 成為 （to）。n. 1. 總和，總額。2. 數值，量，金額。3. 結果，效果；要旨。
  • payable : adj. 1. 可付的；（到期）應支付的。2. （礦山等）有利的，有開采價值的。adv. -ably 可獲利地。
  1. Article 11 the amount of regular income tax of an individual shall be the balance of the tax payable in accordance with paragraph 1, article 71 or paragraph 1 or paragraph 2, article 71 - 1 of the income tax act, after subtraction of his or her investment tax credits in accordance with the provisions of other laws

    第十一條（個人應納稅額之計算）個人之一般所得稅額，為個人當年度依所得稅法第七十一條第一項、第七十一條之一第一項或第二項規定計算之應納稅額，減除依其他法律規定之投資抵減稅額后之餘額。
  2. Even though, many flaws can be found in it. the imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off. in the meanwhile, in the perspective of the current vat computation method, the more input tax payment is, the less tax payable will be, so increasing the amount of the input tax has become the major means of tax evasion and avoidance

    但是，現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷：抵扣制度不完善，抵扣憑證多樣化，抵扣「鏈條」脫節，致使稅負轉移、稅款流失；同時，由於在現行增值稅稅額的計算中，進項稅額越大，應納稅額就越少，加大進項稅額成為偷、逃稅的主要手法。
  3. A whether it knows if the organizer of the hong kong harbour fest had deducted an amount equivalent to the total tax payable when it paid the remuneration to overseas entertainers who performed in the event ; if so, of the amount of deduction ; if not, how the organizer will secure funds to meet the tax liability

    就此，政府可否告知本會：一是否知悉維港巨星匯的主辦機構向海外演藝人員支付酬金時，有否扣除相當于有關稅款總數的款項若有，扣除的款項若否，主辦機構如何籌措有關稅款？
  4. The tax payable shall be withheld from the amount paid by the payer each time

    稅款由支付人在每次支付的款額中扣繳。
  5. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the respective amount of tax discharged

    由於今次退稅亦適用於個人入息課稅，對于那些早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  6. The ird will recompute the tax liabilities for taxpayers who have elected personal assessment for the year of assessment 2001 02 but have been advised by the ird that such election was not to their advantage that is the election of personal assessment will not reduce their total tax payable under the direct taxes. if having taken into account the rebate the election for personal assessment would now be to some of such taxpayers advantage, the ird would revise the relevant assessments and send them the refund cheques or inform them the amount of tax discharged

    早前曾選擇但稅務局通知他們不適宜以個人入息課稅計算2001 02課稅年度稅款的人士即個人入息課稅不會令他們的整體稅款減少，稅務局在實施退稅時會重新為他們計算，如果發現因退稅以個人入息課稅計算對他們變成有利，稅務局會自動修訂有關評稅，向他們寄出退稅支票或通知他們可獲注銷的稅款。
  7. Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period

    第二十五條納稅人、扣繳義務人的納稅申報或者代扣代繳、代收代繳稅款報告表的主要內容包括：稅種、稅目，應納稅項目或者應代扣代繳、代收代繳稅款項目，適用稅率或者單位稅額，計稅依據，扣除項目及標準，應納稅額或者應代扣代繳、代收代繳稅額，稅款所屬期限等。
  8. Tax amount payable

    應納稅額
  9. In the case of confiscated commodities or goods and materials which are fresh, live, perishable or easily lose their efficacy, the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amount of tax payable

    對扣押的鮮活、易腐爛變質或者易失效的商品、貨物，稅務機關可以在其保質期內先行拍賣，以拍賣所得抵繳稅款。
  10. An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year

    企業應當自年度終了之日起五個月內，向稅務機關報送年度企業所得稅納稅申報表，並匯算清繳，結清應繳應退稅款。
  11. Since the resource tax is computed on the basis of quantity and tax - per - unit, would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit

    資源稅既然是從量定額徵收，那麼計算應繳的稅款公式為：應納稅額課稅數量單位稅額？
  12. B : since the resource tax is computed on the basis of quantity and tax - per - unit, would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit

    資源稅既然是從量定額徵收，那麼計算應繳的稅款公式為：應納稅額課稅數量單位稅額？
  13. Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law

    第二十二條企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額，為應納稅額。
  14. Moreover, part of the tax amount assessed in a year would not be payable until the following year, or even later if in default. end wednesday, april 4, 2001

    此外，每年度徵收的稅款，部分會在下年度才到期繳交，亦有部分會因納稅人欠繳而在以後年度才可收回。
  15. As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee, the crimes of falsely making out specialized vat receipts run wild for a while, which seriously damages the tax collection orders

    由於增值稅專用發票是記載開具方應納稅額和受票方抵扣稅額惟一的合法憑證，一時間虛開增值稅專用發票犯罪呈猖狂之勢，嚴重地危害了我國的稅收征管秩序。
  16. Unlike the tax rebate exercises in 1999 and 2003, the measure proposed this year will be reducing the amount payable in the tax bill for the coming year, instead of making refunds of tax previously paid

    今次建議的寬免措施，與1999年及2003年的退稅措施不同。過去兩次是退還已繳付的稅款，今次則是寬免來年應繳的稅款。
  17. Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3, article 3 of the present law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due

    第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
  18. Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad

    第十二條外商投資企業來源於中國境外的所得已在境外繳納的所得稅稅款，準予在匯總納稅時，從其應納稅額中扣除，但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
  19. Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law

    但扣除額不得超過該納稅義務人境外所得依照本法規定計算的應納稅額。
  20. Article 7 for a taxpayer who has obtained incomes outside the territory of china, the amount of individual income tax already paid outside china by him may be deducted from the tax amount payable

    第七條納稅義務人從中國境外取得的所得，準予其在應納稅額中扣除已在境外繳納的個人所得稅稅額。
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