taxable period 中文意思是什麼
taxable period
解釋
所屬日期-
Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。 -
The phrase " any 12 - month period commencing or ending in the taxable period concerned " connotes two concepts, namely, that the number of days of presence may straddle over 2 years and that a floating calculation may be adopted
在有關納稅年度開始或終了的任何十二個月中這句子是有兩個含義的，一是可以跨年度計算有關的停留天數，二是可以移動計算。 -
" the agreement will apply in both hk and the netherlands for any year of assessment or taxable year and period beginning on or after 1 january 2002
發言人說：協定在本港和荷蘭將適用於自二二年一月一日起的任何課稅或稅務年度及期間。 -
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。 -
Which 12 months does the phrase " any 12 - month period commencing or ending in the taxable period concerned " refer to
在有關納稅年度開始或終了的任何十二個月中指那十二個月？ -
Take the case of the taxable year of 2008 on the mainland as an example : the period that counts is from 2 january 2007 to 30 december 2009
以內地2008納稅年度為例，我們要考慮的時段為2007年1月2日至2009年12月30日。 -
On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized
資產負債表日，有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的，應當確認以前期間未確認的遞延所得稅資產。 -
He was present on the mainland for a period or periods not exceeding in the aggregate 183 days in any 12 - month period commencing or ending in the taxable year concerned
他在有關的納稅年度開始或終了的12個月中在內地停留連續或累計不超過183天 -
Please illustrate with an example the phrase " present in the other side for a period or periods not exceeding in the aggregate 183 days in any 12 - month period commencing or ending in the taxable period concerned "
請舉例解釋在有關納稅年度開始或終了的任何十二個月中在另一方停留連續或累計不超過一百八十三天？ -
The taxable period of the mainland is counted on the basis of a calendar year, i. e. from 1 january to 31 december, whereas the taxable period of hong kong i. e. year of assessment refers to a period commencing on 1 april and ending on 31 march of the next year
內地的納稅年度為歷年制，即1月1日至12月31日而香港的納稅年度即課稅年度則指自4月1日起至次年3月31日止的期間。 -
The exemption provision for " present not exceeding 183 days " is changed from " in the calendar year concerned " as stated in the limited arrangement to " any 12 - month period commencing or ending in the taxable period concerned " as adopted in the oecd model text
停留期不超過183天的免稅規定，由非全面性安排所說的在有關歷年中，更改為oecd範本所採用的在有關納稅年度開始或終了的任何十二個月中。
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