tax credit 中文意思是什麼

tax credit 解釋
貸方稅額, 課稅津貼
  • 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...
  • credit : n 1 信用，信任。2 名譽，名望，聲望。3 贊揚，稱許；光榮，功勞，勛績，榮譽。4 信貸；賒銷；貸款；存...
  1. The tax credit is an imputation based on the fact that corporation tax has been paid.

    稅收抵免是以已經交納的公司稅為基礎的一種估算制度。
  2. Itc investment tax credit

    投資稅收抵免
  3. Tax credit on domestic capital equipment, breeding stocks, and genetic materials

    -國內資本設備、繁殖家畜和基因物質稅收扣除
  4. 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。
  5. Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations

    美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。
  6. Allowable tax credit

    稅款可抵免額
  7. The amount of the tax credit will also be computed by reference to the income attributable to services rendered on the mainland

    你也可根據安排申請稅收抵免，抵免額亦會按在內地提供服務的比例計算。
  8. Previous to this tax incentive plan, productions would only stay in a state for one to two weeks, shooting exteriors, and then move to another place where they could get a tax credit

    本輪稅收激勵計劃實行以前，電影攝制只在本州花上一到兩周，拍攝外景，然後轉移到能夠得到退稅的其它地區。
  9. Wind power in america, for example, inflates and deflates on a two - year cycle, as a particular tax credit is renewed and then lapses again

    例如，隨著某項稅收補助政策重新生效，繼而期滿失效，美國的風能以兩年為一個周期隨之起起落落。
  10. The production tax credit for renewable forms of energy was supposed to end this december. but congress has extended it through 2008

    可再生能源的生產稅的信用原定今年12月結束，但國會延長它到2008年。
  11. These changes might include such diverse activities as the reform of land tenure, corporate tax, credit, and banking structures.

    這些變革可以包括土地使用權、公司稅法、信貸和銀行體制的改革。
  12. Under strict paygo rules, any extension of the bush tax cuts ? even those, such as the child - tax credit, that are popular with many middle - class americans ? would need to be paid for by spending cuts or higher taxes elsewhere

    根據嚴格的現收現付規則，任何對于布希減稅的延期? ?就算是中產階級呼聲很高的減稅方案，比如照顧兒童稅收抵免，都需要精簡開支或者增加其他方面的稅收，以進行補償。
  13. Carry forward of unused tax credit

    未利用的稅款抵減結轉後期
  14. In general, tax exemption provides greater relief than would be provided by tax credit

    一般情況下，申請入息豁免徵稅較申請稅收抵免可得到更多的稅務寬減。
  15. As those used for salaries tax. credit will be given for any tax already paid on the income included in the assessment

    在個人入息課稅的評稅內，已就應評稅入息支付的任何稅款將獲抵免。
  16. 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。
  17. Tax credit for import substitution

    -進口替代稅收扣除
  18. Input tax credit

    進項稅信貸
  19. In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable

    筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。
  20. Deferred tax credit

    遞延稅款貸項
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