營利所得稅 的英文怎麼說

中文拼音 [yínglìsuǒdeshuì]
營利所得稅 英文
busine income 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...
  • 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. Operating income - operating earnings before interest and taxes have been deducted. it is generally greater than net income

    營業收入?是指扣除貸款利息和稅之前的營運所得。通常大於凈收入。
  2. The e - commerce is based on internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. the e - commerce influence on the tax theory and tax system that established on the traditional business deeply, involving vat, business tax, income tax for both enterprise and individual, tariff, stamp tax, etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. and it also contributes to our economy development and tax base enlargement

    電子商務會給商家帶來巨大的發展機遇和豐厚利潤，但電子商務不同於傳統的貿易方式，由於其的虛擬化、數字化、隱匿化等特點，對建立在傳統的生產、貿易方式基礎之上的現行稅收理論、稅收制度和稅收征管影響廣泛，涉及到增值稅、營業稅、關稅、所得稅、印花稅等多個稅種，給我國稅收提出新的而且相當嚴峻的挑戰，同時也為我國促進經濟發展，擴大稅收來源提供新的機遇。
  3. Before december 31, 1997, taiwan corporate income tax levy was separated from individual income tax

    1997年12月31日前施行公司營利所得稅獨立課稅制。
  4. Corporation income tax which is a kind of tax imposed on production, management and other incomes and it is complex in calculation and has wide influence. therefore, as an economic organization pursuing profits, enterprises must go all out to decrease its income tax expenses and obtaining greatest income by various means

    企業所得稅是以生產、經營和其他所得為課稅對象所徵收的稅種，具有計算復雜、內容廣泛等特點，作為企業繳納的最重要稅種之一，對企業的利潤有著舉足輕重的影響。
  5. 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。
  6. Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results

    具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。
  7. Reorganized enterprises with an operating period of above 15 years may enjoy 50 % reward of the locally retained portion from the paid - in enterprise income tax in the third to fifth years from the profit - making year

    改組企業經營期在十以上的，自獲利年度起第三年至第五年按企業實交所得稅地方留成50 %獎勵企業。
  8. 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。
  9. 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。
  10. 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。
  11. 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。
  12. 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。
  13. 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。
  14. 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。
  15. 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
  16. Article 37 the joint venture company shall allocate reserve funds ， expansion funds and bonuses welfare funds for staff and workers after payment of taxes

    第三十七條合營公司從繳納所得稅后的利潤中提取儲備基金、企業發展基金和職工獎勵及福利基金。
  17. If be service industry bill, you collect client business tax 5 %, city building duty 1 %, educational cost is additional 3 %, if have profit, pay enterprise income tax even 15 %, what i say is shenzhen, other place was not clear about

    假如是服務行業發票，你收客戶營業稅5 % ，城建稅1 % ，教育費附加3 % ，假如有盈利，還要交企業所得稅15 % ，我說的是深圳的，別的地方就不清楚了。
  18. The result shows that, under the condition of perfect competition, if bank ' s costs of providing transaction services for customers are sufficiently small, then a small tax on deposits interest income does not affect the choice of depositors ( or investors ) between deposits and direct investment ; a business tax on bank loan interest income leads to tax incidence, thus raises loan rates and induces entrepreneurs to switch from bank loan to direct financing ; a tax on bank ' s income also raises the loan interest rate, and hence reduces the demand of loans

    研究結果表明，在完全競爭條件下，當銀行為客戶提供的交易服務成本很低時，以較低的稅率對儲蓄利息開征利息所得稅不會影響儲戶（或投資者）在儲蓄和直接投資之間的選擇；對銀行貸款利息收入開征營業稅，則會引起稅收轉嫁，提高貸款利息率，使部分企業選擇直接融資方式而不是從銀行貸款；銀行業所得稅也會提高貸款利率，減少貸款需求量。
  19. Profit - seeking enterprise income tax

    營利企業所得稅
  20. Individual tax : 20 % of the profit part, the renovation fee can take 10 % of the tax free

    個人所得稅：營利的20 % ，裝修費占總房款的10 % 。
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