營利事業所得稅 的英文怎麼說

中文拼音 [yínglìshìyèsuǒdeshuì]
營利事業所得稅 英文
corporate profit tax
  • 營 : Ⅰ動詞1 （謀求） seek 2 （經營; 管理） operate; run; manage Ⅱ名詞1 （軍隊駐扎的地方） camp; barrac...
  • 事 : 名1 （事情） matter; affair thing; business 2 （事故） trouble; accident 3 （職業;工作） job; wor...
  • 業 : Ⅰ名詞1 （行業） line of business; trade; industry 2 （職業） occupation; profession; employment; ...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 營利 : seek profits; make money
  1. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  2. Review of the country s history, politics, leaders and international organizations and treaties

    -提供民眾上網報稅繳稅服務，包括個人綜合所得稅營業稅營利事業所得稅等。
  3. The ministry of finance is encouraging the development of remote islands including gimmeng ( kimmen ), mazo ( matsu ), _ pne / o ( penghu ), . lieg deo ( green island ), and _ lan = su ( lanyu ), by offering incentives in the form of exemptions for individual income tax for five years, no sales tax, and no business income tax

    財政部為著鼓勵郎去開發一寡離島?包括金門、馬祖、澎湖、綠島、蘭嶼?乎去開發耶個人有五年免?綜合所得稅?嘛乎事業免?營業稅、營利所得稅。
  4. 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。
  5. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 18 of the act for establishment and administration of science parks

    六、依科學工業園區設置管理條例第十八條規定免徵營利事業所得稅之所得額。
  6. 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。
  7. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 28 of the statute for encouragement of private participation in transportation infrastructure projects

    四、依獎勵民間參與交通建設條例第二十八條規定免納營利事業所得稅之所得額。
  8. The amount of income exempted from profit - seeking enterprise income tax in accordance with article 9, article 9 - 2, article 10, article 15 and article 70 - 1 of the statute for upgrading industries

    二、依促進產業升級條例第九條、第九條之二、第十條、第十五條及第七十條之一規定免徵營利事業所得稅之所得額。
  9. Techmat inc. is a canadian company from the province of quebec, that is cooperating with chiao - tung university in hsinchu and groundmate engineering consultant co. to implement an innovative soil engineering project called " dynamic behavior of silty fine sand "

    在您評估國際投資案規劃營運策略時，您務必要知道，加拿大的營利事業所得稅稅制，優于許多七大工業國家
  10. Without prejudice to china ' s right to regulate trade in a manner consistent with the wto agreement, china shall progressively liberalize the availability and scope of the right to trade, so that, within three years after accession, all enterprises in china shall have the right to trade in all goods throughout the customs territory of china, except for those goods listed in annex 2a which continue to be subject to state trading in accordance with this protocol

    在不損害中國以與符合《 wto協定》的方式管理貿易的權利的情況下，中國應逐步放寬貿易權的獲得及其范圍，以便在加入后3年內，使所有在中國的企業均有權在中國的全部關稅領土內從事所有貨物的貿易，但附件2a所列依照本議定書繼續實行國營貿易的貨物除外。
  11. Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4, and the additional tax paid as determined by the collection authority after its assessment and investigation, may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act. the reference date is the date of tax payment

    第九條（差額得計入股東可扣抵稅額帳戶）營利事業依第四條第一項規定自行繳納基本稅額與一般所得稅額之差額，及經稽徵機關調查核定增加之繳納稅額，均得依所得稅法第六十六條之三規定，計入當年度股東可扣抵稅額帳戶餘額；其計入日期為繳納稅款日。
  12. Article 1 the purposes of this act are to uphold tax equity, to ensure tax revenue for the country, and to establish the basic requirements of profit - seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a contribution to public finance

    第一條（立法目的）為維護租稅公平，確保國家稅收，建立營利事業及個人所得稅負擔對國家財政之基本貢獻，特制定本條例。
  13. Article 15 in the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this act, any omission or evasion of the basic tax due to the omission or under - reporting shall be subject to a fine of no more than twice the amount of the tax evaded

    第十五條（逃漏稅之罰鍰）營利事業或個人已依本條例規定計算及申報基本所得額，有漏報或短報致短漏稅額之情事者，處以所漏稅額二倍以下之罰鍰。
  14. " foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income

    外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。
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