uniform income tax 中文意思是什麼
uniform income tax
解釋
綜合所得稅-
Because every factory or business established in the sezs is new, imports of capital and consumer goods ( except cigarettes and liquor ) are exempted from customs duties, and a uniform 15 % income - tax rate is applied
因為經濟特區中每一個工廠或企業都是新建的,所以進口資本貨物和消費品(煙、酒除外)可以免除海關稅,只收取統一的15 %稅率的所得稅。 -
Article 13. for the purposes of item ( 3 ) of article 4 of the tax law, the term " subsidies and allowances paid in accordance with uniform regulations of the state " shall mean special government subsidies issued in accordance with state council regulations and allowances and subsidies that are exempt from individual income tax by state council regulations
第十三條稅法第四條第三項所說的按照國家統一規定發給的補貼、津貼,是指按照國務院規定發給的政府特殊津貼和國務院規定免納個人所得稅的補貼、津貼。
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