特許稅 的英文怎麼說

中文拼音 [tèxǔshuì]
特許稅 英文
franchise tax
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 許 : Ⅰ動詞1 （稱贊; 承認優點） praise 2 （答應） promise 3 （允許; 許可） allow; permit 4 （許配）enga...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 特許 : special permission; concession; franchise特許出口商品 goods exported under special license; 特許...
  1. In this programme, regular contributor, mike truman interviews john whiting, the president of the chartered institute of taxation on the chancellor ' s pre - budget statement

    訪問英國特許稅務學會主席約翰懷廷對英國財政大臣發表預算前報告的意見。原版英文發音。
  2. By submitting material to any public area of discoverhongkong. com e - invites, user automatically grants, or warrants that the owner of such material has expressly granted discoverhongkong. com e - invites the royalty - free, perpetual, irrevocable, non - exclusive right and licence to use, reproduce, modify, adapt, publish, translate and distribute such material in whole or in part worldwide and or to incorporate it in other works in any form, media or technology now known or hereafter developed for the full term of any copyright that may exist in such material

    請卡的任何公眾網域，即自動授予或保證該等材料的擁有人明確授予discoverhongkong . com e請卡免版權稅永久性不可撤回及非專有的權利及特許權，以在全球使用復制修改改編刊載翻譯及分發該等材料的全部或部分，及或將之納入採用現時已知或此後發展的任何形式媒體或技術的其他作品中，至該等材料可能享有的任何版權年期完結為止。
  3. Royalty and charge for uses gained from providing special technologies for technological researches, energy development, transportation development, agricultural, forestry and animal husbandry production as well as development of key technologies, with the approval from tax administrative authorities under the state council, will be collected at the 10 % tax rate, and for those with advanced technologies and favorable conditions, income tax may be exempted

    為科學技術研究、開發能源、發展交通事業、農林牧業生產以及開發重要技術提供專用技術所取得的特許權、使用費，經國務院稅務主管部門批準，可以減按10 %的稅率徵收所得稅，其中技術先進或條件優惠的可以免征所得稅。
  4. The management fee and licence fee income received by m ltd. will be fully subject to hong kong profits tax

    M有限公司收取的管理費及特許費須全部繳納香港利得稅。
  5. The management and licencing fees paid by the three professional practices to m ltd. are fully subject to hong kong profits tax in the hands of the recipient

    M有限公司收取該3家專業事務所的管理費及特許費，須全部繳納香港利得稅。
  6. The management fees and licence fees paid by the three professional practices to m ltd. are not deductible under section 16 of the iro because the purpose of the payment is to strip the profits from the practices

    該3家專業事務所支付予m有限公司的管理費及特許費，不可根據稅務條例第16 1條扣稅，因為這些支出的目的是要移除事務所的利潤。
  7. The management fees and licence fees paid by the three professional practices to m ltd. are not deductible under section 16 ( 1 ) of the iro because the purpose of the payment is to strip the profits from the practices. ( b )

    該3家專業事務所支付予m有限公司的管理費及特許費，不可根據《稅務條例》第16 （ 1 ）條扣稅，因為這些支出的目的是要移除事務所的利潤。
  8. Whether or not section 22 of the iro will apply to the professional practice depends on whether or not the conditions set out in section 22 are satisfied, the " mode of operation " i. e. the payment of management fees and licence fees being irrelevant

    稅務條例第22 3條是否適用於有關專業事務所，須視乎該事務所是否符合第22 3條列出的條件，與作業模式即支付管理費及特許費並無關連。
  9. Whether or not section 22 ( 3 ) of the iro will apply to the professional practice depends on whether or not the conditions set out in section 22 ( 3 ) are satisfied, the " mode of operation " ( i. e. the payment of management fees and licence fees ) being irrelevant

    《稅務條例》第22 （ 3 ）條是否適用於有關專業事務所，須視乎該事務所是否符合第22 （ 3 ）條列出的條件，與作業模式（即支付管理費及特許費）並無關連。
  10. If it contains special terms e. g. a premium or the instrument has to be adjudicated, please present the original instrument to stamp office for assessment or adjudication

    如特許協議含有特殊條款例如頂手費或該文書須予裁定，便應提交文書正本給印花稅署評估或裁定。
  11. Transaction privilege tax

    交易特許銷售稅
  12. The new arrangement extends the scope of the original agreement on business profits and income from personal services signed by both parties in 1998. it covers direct income earned by businesses and individuals such as operating profits and employment income as well as indirect income such as dividends, interest and royalties and ensures that the same income will not be doubly taxed in the two tax jurisdictions. the minister of the state administration of taxation, mr xie xuren, signed the new arrangement on behalf of the central government

    新安排涵蓋個人和企業的直接收入如營業利潤及個人勞務所得，以及間接收入如股息利息及特許權使用費，把一九九八年雙方就營業利潤及個人勞務所得訂立的避免雙重徵稅安排原安排擴大，以保障同一項收入，不論是直接收入或是間接收入，均不會被雙重徵稅。
  13. Except for the legally exempted income tax, foreign investors with no agencies in chinese mainland may enjoy a 10 % off tax rate of withholding income tax on the income sourcing from domestic stock dividends, interests, rentals, license fees and other aspects

    外國投資者在中國境內未設立機構而來源於中國境內的股息、利息、租金、特許權使用費和其他所得，除依法免征所得稅的以外，都將按10 %的稅率徵收預提所得稅。
  14. Franchise which involes complicated legal relationship, demand lots of laws to adjust, such as contract law, tort law, intellectual proverty law, corporation law, competitive law, product liability law, consumer protection law and so on

    特許經營是以合同為基礎的經營方式，涉及的法律關系錯綜復雜，需要合同法、侵權行為法、知識產權法、企業法、競爭法、稅法、產品質量法及消費者權益保護法等諸法綜合調整。
  15. There are some differences between tax law and tax treaty. although many measures are taken to strengthen the administration of the income tax on foreign enterprise, there is still a long way to go

    我國稅法和稅收協定之間在常設機構、特許權使用費、財產收益等方面存在差異，在實際征管工作中，只有熟悉這些差異，才能真正做到依法征稅。
  16. The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information

    全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。
  17. While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries, analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china. the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries, which covers the business models, the classification of transactions, and how to define the concept of turnover, profits, services and royalties under e - commerce

    本文嘗試站在發展中國家的立場上，通過運用傳統的課稅理論，結合當前各國電子商務的實踐，通過對設定網路案例的模擬經營，通過甲乙兩國採取主動課稅的征稅情況來對稅收原則在電子商務環境下所受到的沖擊的方面進行系統分析，酯出對電子商務課稅的難點所在，並結合各國對電子商務征稅實踐，分析了在電子商務中跨國所得的表現形式，具體分類，如何準確的界定在電子商務征稅實踐中對營業利潤，勞務，特許權使用費的概念等等。
  18. As we have understood dutch internal law of that time, the tax authorities of the netherlands accepted that if a dutch company being a ” sub - licensor ” to a right for which royalty is being paid, and the dutch company got at least 7 per cent of the royalty, it was considered to be an arm ? s length price between related ( associated ) companies

    根據荷蘭的法律，荷蘭稅務局認為如果某家荷蘭公司是特許權的分許可商，並且該荷蘭公司至少獲得7的特許權收益，那麼這種關聯交易被認為是符合公平獨立原則的。
  19. Professor firth is a fellow of the institute of chartered accountants in england and wales, a fellow of the hong kong institute of certified public accountants, a member of the chartered institute of taxation, a chartered financial analyst, a certified international investment analyst, and a member of hong kong securities institute

    Firth教授分別為英格蘭及威爾斯特許會計師公會會員香港會計師公會會員特許稅務學會會員特許財務分析師國際注冊投資分析師香港證券專業學會會員。
  20. Chartered institute of taxation

    特許稅務師公會
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