法定免稅額 的英文怎麼說

中文拼音 [fǎdìngmiǎnshuìé]
法定免稅額 英文
statutory tax-free allowance
  • 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...
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 免 : Ⅰ動詞1 （去掉;除掉） dismiss; relieve; remove 2 （避免） avoid; escape; avert 3 （免去） excuse s...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 額 : 名詞1 （額頭） forehead:寬額 a broad forehead2 （牌匾） a horizontal tablet 3 （規定的數目） a sp...
  • 法定 : legal; statutory法定安培 legal ampere; 法定貶值 official devaluation; 法定標準 statutory standard...
  1. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 37 of the business mergers and acquisitions act

    八、依企業並購法第三十七條規定免徵營利事業所得稅之所得額。
  2. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 36 of the statute for promotion of private participation in public construction projects

    五、依促進民間參與公共建設法第三十六條規定免納營利事業所得稅之所得額。
  3. 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。
  4. Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law

    第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。
  5. 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。
  6. Under the inland revenue ordinance, a taxpayer can claim an allowance in respect of a parent or grandparent of his her deceased spouse

    法例規定，納稅人可申請已故配偶的父母祖父母或外袍父母的免稅額。
  7. The state council or the department empowered by the state council shall also specify the duty reduction or exemption items of small - scale border trade and draw up detailed rules on such reduction or exemption

    邊境小額貿易減征或者免征關稅的范圍和辦法，由國務院或者國務院授權的機關規定。
  8. As the law now stands, when a commercial or industrial building is disposed of, the difference between the disposal price and the written down value will either be granted as a balancing allowance if disposal price falls below written down value to the taxpayer, or imposed as a balancing charge if disposal price exceeds written down value on the taxpayer

    目前法例規定，當商業或工業建築物資產變賣時，會按其賣價與變賣時折餘價值之間的差額，給予結餘免稅額如果賣價低於變賣時折餘價值或徵收結餘課稅即賣價高於變賣時折餘價值。
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