抵免法 的英文怎麼說

中文拼音 [dǐmiǎnfǎ]
抵免法 英文
method of tax credit
  • 抵 : 動詞[書面語]1. （拍） strike2. （打擊） beat3. （拋擲） throw
  • 免 : Ⅰ動詞1 （去掉;除掉） dismiss; relieve; remove 2 （避免） avoid; escape; avert 3 （免去） excuse s...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 抵免 : offset
  1. Source of every business land belongs to administrative transfer or the estate of derate price money mortgages, the basis concerns a provision, its area structure has registered legally, can agree alone with the building on mortage, when punish pawn, must entrust city to praedial auction undertakes auctioning all right or be sold off, praedial auction is in charge of buckling all right hair should fill the price money that make, the estate of every administration, institution, do not get do sth without authorization to offer guaranty to assure for the enterprise

    凡企業土地來源屬行政劃撥或減免地價款的房地產抵押，根據有關規定，其地面建築物已經合法登記的，可同意單獨以房屋作抵押，在處分抵押物時，必須委託市不動產拍賣行進行拍賣或變賣，不動產拍賣行負責扣發應補交的地價款，凡行政、事業單位的房地產，不得擅自為企業提供抵押擔保。
  2. To obviate the need for yearly setoff of property tax against profits tax, a corporation can apply for exemption of property tax on the property concerned

    為了免除每年須用物業稅抵銷利得稅，法團可申請豁免繳交有關物業的物業稅。
  3. The law provides these qualifications for ftc for the aim of maintaining u. s. fiscal jurisdiction, namely that ftc is just to be used to avoid international double taxation. however, this aim can not always be achieved

    稅法為抵免設置這些條件的目的在於，保證抵免僅以消除國際雙重征稅為限，但在實踐中，這個目的並不總能達到。
  4. 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。
  5. It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important

    第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。
  6. The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law

    抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。
  7. In case of a mortgage purchase, although both the purchaser and the lending bank are foreign natural persons or foreign legal persons and the loan agreement and mortgage contract signed outside, since the purchased real estates are within the territory of china, it will be unavoidable to apply the laws and regulations of china for both the mortgagor and the mortgagee when they do the registration procedures of the purchased real estate

    對于選擇按揭抵押方式在中國購買房地產的外國人來說，雖然購房人及貸款銀行都是外國自然人或法人，房地產貸款合同抵押合同往往也是在境外簽署的，但是由於所購房地產座落於中國，所以在辦理房地產抵押登記時就不可避免地要適用中華人民共和國的法律法規。
  8. According to maritime laws the shipper is not responsible for the loss and damage caused by the disaster and the contingency or not for all, that is to say, the consignor has no or limited safeguards about whether the goods can reach the destination safely. the trader will face financial difficulty or be bankruptcy once the loss and damage happen, so it will encumber the international trade intercourse

    根據國際海事法律法規的規定船東對自然災害或意外事故所致損失免責或享受船東責任限制，也就是說貨物被托運后能否安全抵達目的港，貨主沒有法律保障或只能得到有限保障，一旦發生大的貨損將給進出口雙方帶來金融困難甚至破產，這將阻礙國際貿易的順利進行和長遠發展。
  9. To do so, maintain a balanced diet, exercise regularly and have plenty of rest, and avoid overstress and smoking

    均衡飲食適量運動充足休息，避免過度緊張和避免吸煙，都是增強抵抗力的方法。
  10. This can be achieved through a balanced diet, regular exercise, adequate rest, avoid too much stress and smoking

    均衡飲食適量運動充足休息，避免過度緊張和避免吸煙，都是增強抵抗力的方法。
  11. Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states

    在抵免法下，運用分國限額法或是綜合限額法解決國際重復征稅問題，會對企業和國家的利益產生迥然不同的影響，其原因是兩種方法在國內外不同的稅率和跨國分公司不同的盈虧狀況下會產生截然不同的稅收效應。
  12. The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income

    該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。
  13. 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。
  14. Fourthly, by analyzing a series of actual tax planning activities of xi ' an m medicine company, which are changing the registered place, adjusting the methods of plant assets depreciation, comparing the different organizations, and choosing the equipment invest offset time, a real case is given to illustrate that reasonable tax planning is very important in decreasing the taxation and increasing the profits of enterprise

    （ 4 ）通過對西安m藥業總公司公司注冊地點的變更、固定資產折舊方法的調整，以及在企業擴張時設立子公司或分公司的組織形式的比較，固定資產設備投資抵免時機的選擇等具體納稅籌劃活動分析，以實例說明了合理的納稅籌劃對減少企業的稅負，提高企業經濟效益，具有極為重要的意義。
  15. It can provide strong back - up in a number of areas, for example, in boosting our competitiveness, allowing us to adapt the changing circumstances on the mainland, or absorbing external economic impacts

    亦可加強本港抵禦外來經濟沖擊的免疫能力。本人認為這才是最進取的儲備運用方法，從本港整體經濟利益出發，這亦是較明顯的最佳投資。
  16. Note, however, that a creature can get resist 10 fire from specified energy adaptation and resist 10 acid from resist energy, since those are two different spells

    然而要注意，生物是可以從特定能量轉換獲得10火免疫以及從能量抵抗獲得10酸免疫，因為那是兩個名稱不同的法術。
  17. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  18. The experimental results show that the method can effectively enhance the intrusion detection system detection rates and reduce their error rate, strengthen their immune system to resist the invasion

    實驗表明該方法能有效提高入侵檢測系統的檢測率，降低其誤報率，增強計算機系統抵禦入侵及自身免疫能力。
  19. Immunotherapy is the injection of increasing doses of the identified allergens in order for the body to build up a resistance

    免疫療法是為患者注射一種可以增加身體鑒別過敏源的注射劑，可以使身體產生抵抗力。
  20. Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law

    第二十二條企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額，為應納稅額。
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