抵免 的英文怎麼說

中文拼音 [dǐmiǎn]
抵免 英文
offset
  • 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...
  1. The author considers that the qualifications involve three facets, the qualifications of taxpayers, of foreign taxes and of procedures, of which the second facet is prescribed by law in the most detailed way and the kernel of the provisions is that creditable foreign taxes are income taxes in u. s. sense judged on their dominant characters

    美國抵免外國稅收的條件主要涉及三個方面：納稅人的資格、外國稅的條件和程序上的要求，其中外國稅的條件規定得最為詳細，其核心內容為，可抵免外國稅就其主要特徵來說必須是美國意義上的所得稅。
  2. The tax credit is an imputation based on the fact that corporation tax has been paid.

    稅收抵免是以已經交納的公司稅為基礎的一種估算制度。
  3. Itc investment tax credit

    投資稅收抵免
  4. The second chapter is devoted to an theoretical analysis of u. s. ftc regime as an unity of opposition of avoiding international double taxation and maintaining u. s. fiscal jurisdiction

    第二章從理論角度對美國抵免制度在避免國際雙重征稅和維護美國稅收管轄權上的矛盾和統一作了分析。
  5. 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。
  6. The chapter considers that there are two classes of rules in u. s. ftc regime, rules granting rights and rules restricting rights, of which the former is intended to avoid international double taxation and the latter is to maintain u. s. fiscal jurisdiction

    該章認為，美國抵免制度中包含了這樣兩種規則：授予權利的規則和限制權利的規則，這兩種規則價值取向完全不同，前者意在避免國際雙重征稅，後者旨在維護美國稅收管轄權。
  7. 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。
  8. 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。
  9. 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。
  10. The tax plan for the income tax offset by the invest on state - owned equipment

    國產設備投資抵免所得稅的稅收籌劃
  11. The following enterprises ' income taxes can be deducted or exempted for one year from their open dates after the approval of taxation departments newly established enterprises or business units keeping separate accounts that are engaged in public undertakings, commerce, materials, foreign trade, tourism, warehousing, resident service, catering, educational and cultural undertakings and health undertaking,

    物流企業技術改造中購置國產設備可申請抵免所得稅；符合條件的可由總部統一交納所得稅；業務分包的可實行稅基照顧；佔地較大的現代物流企業經批準可減征城鎮土地使用稅。
  12. Income tax exemption can be applied for in purchasing domestically made equipment by commercial networks in the course of new constructions, expansions and renovations ; income taxes of chain enterprises can be paid by the headquarters uniformly ; and water conservancy construction fund can be deducted or exempted if there are real difficulties

    商業網點新建、擴建、改建過程中購買國產設備的可申請抵免所得稅；連鎖企業可由總部統一交納所得稅；確實有困難的可減免水利建設資金。
  13. Allowable tax credit

    稅款可抵免額
  14. 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。
  15. Tax allowance for domestic investment

    應補稅的境內投資收益的抵免稅額
  16. Tax allowance for foreign investment

    應補稅的境外投資收益的抵免稅額
  17. Under strict paygo rules, any extension of the bush tax cuts ? even those, such as the child - tax credit, that are popular with many middle - class americans ? would need to be paid for by spending cuts or higher taxes elsewhere

    根據嚴格的現收現付規則，任何對于布希減稅的延期? ?就算是中產階級呼聲很高的減稅方案，比如照顧兒童稅收抵免，都需要精簡開支或者增加其他方面的稅收，以進行補償。
  18. Results for 2004 include the aircraft impairment and pension charges noted previously, as well as several credits to income tax expense

    二零零四年業績包括前文提及的貨機耗蝕費用及員工退休金開支，以及所得稅費用享有的多項稅款抵免。
  19. Results for 2003 include an investment impairment charge ; gains from the sale of aviation technologies and mail technologies ; a gain on the redemption of long - term debt, and several credits to income tax expense

    二零零三年業績則包括投資耗蝕費用；出售aviationtechnologies及mailtechnologies的收益；贖回長期債項的收益；以及所得稅費用獲得多項稅款抵免。
  20. 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。
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