抵免額 的英文怎麼說
中文拼音 [dǐmiǎné]
抵免額
英文
creditable amount-
Airlines are reluctant to stop them because airport operators often use sales of duty - free and other items to subsidise landing charges
航空公司不情願阻止他們，因為機場運營管理商通常用免稅產品和其它商品的銷售額來抵充所收取的機場降落費。Berman as per you love dandle tone versus different kinds of sickness and pestilential resistance body nutritional requirements custom - made product ， maintain extra alimentation required intensify immune system functional component ， match with proportion protein cum fat ingredient give support to immune system combine intensify cell function up
伯曼根據您愛寵增強對各種疾病和瘟疫的抵抗力身體營養需求定做的產品，含有額外營養所需強化免疫系統功能成分，配以均衡蛋白質及脂肪成分支援免疫系統並強化細胞功能。The issues of tax deduction for purchasing tax - free farm products under the vat system
對購進免稅農產品進項稅額抵扣問題的探討Allowable tax credit
稅款可抵免額The amount of the tax credit will also be computed by reference to the income attributable to services rendered on the mainland
你也可根據安排申請稅收抵免，抵免額亦會按在內地提供服務的比例計算。Tax allowance for domestic investment
應補稅的境內投資收益的抵免稅額Tax allowance for foreign investment
應補稅的境外投資收益的抵免稅額Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer
外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。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。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。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。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。Adjusted results for the fourth quarter of 2003 exclude a pre - tax gain of us $ 28 million on the redemption of long - term debt and a credit to income tax expense of us $ 39 million. our previous estimate of gaap earnings for the 2004 fourth quarter of us $ 0. 84 to us $ 0. 87 per diluted share included higher net tax credits than were realized
我們早前估計，按照美國公認會計原則（ gaap ）呈報的盈利計算，二零零四年第四季攤薄后每股盈利介乎零點八四至零點八七，其中包括較我們預期為高的稅款抵免凈額。The president says congress passed a good energy bill, a temporary solution to a middle class tax like hike and a law that will help protect family families from higher taxes when lender reduce morgage mortgage debt
布希說國會通過了一個優質能源議案，該議案是一項解決中產階級的稅收增加的臨時方案，並且也是一項在貸方降低抵押借款時，保護家庭免於高額稅收的法律。Higher mortgage rates are partly offset by increased tax allowances
抵押款提高了，其中一部分可由免稅額增加而抵消。Secondly, it greatly enhances the permanent and standing relationship between businessmen. nevertheless, the lmm inevitably has its intrinsic limitation and disadvantage, which focuses on the monopolization of the mortgaged property by the mortgagee, and consequently brings other interested persons " legitimate rights into instability
但是，最高額抵押制度也不可避免地存在其內在的缺陷和不足，主要表現在抵押權人對抵押物交換價值的壟斷，忽略了「物盡其用」原則，從而使其他利害關系人的利益處于不安定狀態。Article 10. for the foreign - invested enterprises of encouraging categoryand limitation b categories that procure productive equipment made in china within the total investment value shall be refund the total vat of the said local equipment and exempted from cit according to the regulations, if that equipment to be procured not in the list of non tariff exemption
十、鼓勵類和限制乙類外商投資企業，在投資總額內采購國產設備，如該類進口設備未列入不予免稅目錄，可全額退還國產設備增值稅並按有關規定抵免企業所得稅。分享友人