tax surcharge 中文意思是什麼

tax surcharge 解釋
附加稅
  • 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...
  • surcharge : n 1 過重，裝貨過多，超載；裝填過多；負荷過重；充電過度。2 過高的要價。3 附加費；（對納稅人的）虛...
  1. Generally, a surcharge will be imposed on tax overdue irrespective of whether an instalment plan, on the ground of a taxpayer s financial difficulties, has been accepted by the department

    一般而言，納稅人因經濟困難而與稅務局達成分期繳稅的安排，逾期的稅款亦需繳交附加費，此舉有助鼓勵市民準時交稅。
  2. Note : a " duties tax forwarding surcharge " is applied whenever the shipper requests that the duties taxes be billed to a payor outside the destination country. the third party s ups account number is required

    備注：當寄件人要求關稅和稅項是由目的地以外之國家的繳款人負責， "關稅與稅項轉運附加費"便會適用，而使用此服務必須提供第三者的ups帳戶號碼。
  3. No surcharge would be imposed by ird on tax heldover

    稅務局不會就暫緩繳稅徵收利息
  4. Surcharge totalling $ 312 million was imposed by the department in respect of earnings and profits tax during 1998 - 99

    本局在1998至99年度就入息及利得稅共徵收了3
  5. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 2000 - 01

    詳列本局在2000至01年度就入息及利得稅所徵收的補加稅、附加費和各類罰款。
  6. The ird will impose a surcharge under the ordinance only when a taxpayer fails to pay tax after the due date specified in the tax demand note

    納稅人在稅單列明的繳稅日期后仍未繳交應繳稅款，即拖欠稅款，稅務局才會根據稅例向他們徵收附加費。
  7. Article 17 where the manufacturer fails to file a tax return within the time limit prescribed in paragraph 1 of article 12 but has filed the tax return and paid the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in article 14 upon the notification of the competent tax collection authority, a surcharge of one percent for belated filing shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed ; the amount of such surcharge shall not exceed nt $ 100, 000 but shall not be less than nt $ 10, 000

    第17條產制廠商未依第十二條第一項規定期限申報計算稅額申報書，而已依第十四條規定之補報期限申報繳納菸酒稅及菸品健康福利捐者，按應納菸酒稅稅額及菸品健康福利捐金額加徵百分之一滯報金，其金額不得超過新臺幣十萬元，最低不得少於新臺幣一萬元。
  8. Where the manufacturer still fails to file the return and pay the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in article 14, a surcharge of two percent for non - filing shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed as assessed by the competent tax collection authority upon investigation ; the amount of such surcharge shall not exceed nt $ 200, 000 but shall not less than nt $ 20, 000

    產制廠商逾第十四條規定補報期限，仍未辦理申報繳納菸酒稅及菸品健康福利捐者，按主管稽徵機關調查核定之應納菸酒稅稅額及菸品健康福利捐金額加徵百分之二怠報金，其金額不得超過新臺幣二十萬元，最低不得少於新臺幣二萬元。
  9. Where the manufacturer as referred to in the preceding two paragraphs has no tobacco and alcohol tax and health and welfare surcharge owing, the surcharge shall be nt $ 5, 000 for belated filing and nt $ 10, 000 for non - filing

    前二項產制廠商無應納菸酒稅稅額及菸品健康福利捐金額者，滯報金為新臺幣五千元，怠報金為新臺幣一萬元。
  10. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 1998 - 99

    詳列本局在1998至99年度就入息及利得稅所徵收的補加稅、附加費及各類罰款。
  11. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 1999 - 2000

    詳列本局在1999至2000年度就入息及利得稅所徵收的補加稅、附加費及各類罰款。
  12. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 2001 - 02. collection of tax

    詳列出本局在2001至02年度就入息及利得稅所徵收的補加稅、附加費和各類罰款。
  13. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 2002 - 03. collection of tax

    詳列出本局在2002至03年度就入息及利得稅所徵收的補加稅、附加費和各類罰款。
  14. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 2003 - 04. collection of tax

    詳列出本局在2003至04年度就入息及利得稅所徵收的補加稅、附加費和各類罰款。
  15. Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 2004 - 05. collection of tax

    詳列出本局在2004至05年度就入息及利得稅所徵收的補加稅、附加費和各類罰款。
  16. Other evasion of the tobacco and alcohol tax and the health and welfare surcharge

    八其他違法逃漏菸酒稅或菸品健康福利捐者。
  17. Failing to declare imported goods and pay the tobacco and alcohol tax and the health and welfare surcharge at thetime of importation

    三國外進口之菸酒，未申報繳納菸酒稅及菸品健康福利捐者。
  18. Firstly, it has to be pointed out that, in the absence of authority given in legislation, ird would not impose surcharge or charge interest on any provisional tax held over. secondly, it must be stressed that provisional tax is entirely different from and should not be confused with prepayment of tax

    首先要指出，法例沒有賦予稅務局權力而稅務局亦絕不會向納稅人就其獲準緩繳的暫繳稅徵收任何附加費或利息第二點要重申的是暫繳稅不是預繳稅，不可混為一談。
  19. Revenue collected by the department includes tax, additional tax, surcharge and fines

    收取稅款，包括應繳稅款，補加稅、附加費和罰款等，
  20. Collects taxes in a. taxes include those charged under the ordinances administered by the department, additional tax, surcharge and fines

    本局以符合成本效益的方式收取稅款，稅款包括本局執行的條例所徵收的應繳稅款、補加稅、附加費及罰款等，
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