taxability 中文意思是什麼
taxability
解釋
可課稅性-
In order to create a fair, reasonable and legal environment to bring traditional tax theories into the e - commerce, the writer further puts forward some suggestion to strengthen the taxability of e - commerce transactions. for the purpose of fair competition, he expects all forms of commerce shall under the same roof of taxation in the future
最後筆者更提出一些其他輔助對策，嘗試營造更多公平、合理及合法的條件將電子商務納入傳統稅網中，期望不久將來不同形式的商貿都能享有相同的稅務待遇，締造一個公平競爭的營商環境。 -
After researching the present achievements on tax law on e - commerce, the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce. the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality
本文試圖以電子商務之技術特徵為切入點，在梳理電子商務涉稅問題研究現狀的基礎上，從稅收之經濟本質與經濟上「可稅性」理論之角度論述了對電子商務征稅的可能性，在此前提下進一步從稅收公平原則與稅收中性原則出發闡釋了對電子商務征稅的必要性。 -
Decisions in favour of the commissioner were given by the court in respect of appeals concerning the taxability of profits from the sale of property, the source of trading profits, a refusal of the board to grant an extension of time to allow a taxpayer to appeal against a determination of the commissioner, and the taxability of royalties. appeals to the court of appeal have been lodged in respect of the latter two decisions
在4宗分別有關出售物業的利潤是否須要課稅、貿易利潤的來源、上訴委員會拒絕批準一名納稅人對局長所作決定提出延長上訴期限的申請、以及專利權費是否須征稅的個案，原訟法庭裁定局長勝訴，當中后兩宗個案的納稅人已就裁決向上訴法庭提出上訴。 -
The issues considered include the taxability of profits on sale of landed properties and the issue of notices for penal assessment
所考慮的問題包括出售物業利潤的徵稅和發出懲罰性補加稅評稅通知書的事宜。 -
During the year, the court of first instance ruled on 3 appeal cases. the issues considered included the taxability of profits on the sale of certain properties ; the board s jurisdiction to substitute its own valuation on a property, rather than use that of the appellant or the commissioner ; and whether certain receipt was capital in nature
在2000至01年度，原訟法庭就3宗上訴個案作了裁決，所考慮的問題包括出售某些物業利潤是否須徵稅、上訴委員會不採用上訴人或局長對物業的估價而自行作估價的權力，以及有關收入屬資本性質還是營業性質的事宜。 -
Part four : economic analysis of taxability on e - commerce
第四部分電子商務「可稅性」的經濟分析。 -
Retailers still stewed about the taxability of a number of items
零售商仍在為一部分商品的稅率而發愁。 -
In a case concerning the taxability of termination payments received by an employee, an appeal by the commissioner against the decision of the board was partially allowed by the court
在一宗有關雇員所取得的約滿酬金是否須要課稅的個案，局長就上訴委員會的裁決提出上訴，獲法庭判決部分得直。 -
On the other side it must have theoretical basis. the part discusses the possibility of taxing e - commerce on the basis of economic essence from taxability theory and discusses necessity of taxing
本部分以稅收之經濟本質為基礎，從經濟上「可稅性」理論出發廠論述了對電子商務征稅的可能性;並從稅收公平與中性原則出發，翻退了對電子商務征稅的必要性。 -
During 2003 - 04, the court of first instance ruled on three appeal cases. the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law
在2003至04年度，原訟法庭就3宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；一位執業會計師是否可以申索扣除他聲稱支付了的辦公室設施費用、應酬費及機器租賃費；以及《稅務條例》內有關已婚人士根據個人入息課稅評稅的條文是否與基本法不符。
分享友人