稅務法庭 的英文怎麼說

中文拼音 [shuìwùfǎtíng]
稅務法庭 英文
tax court
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 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...
  • 庭 : Ⅰ名詞1. （廳堂） hall 2. （正房前的院子） courtyard; front yard3. （指法庭） law court Ⅱ形容詞[書面語] （直） straight
  • 稅務 : tax administration; affairs pertaining to taxation; customs administration稅務機構 taxation autho...
  • 法庭 : （law） court; tribunal
  1. An elderly female, no more young, left the building of the courts of chancery, king s bench, exchequer and common pleas, having heard in the lord chancellor s court the case in lunacy of potterton, in the admiralty division the summons, exparte motion, of the owners of the lady cairns versus the owners of the barque mona, in the court of appeal reservation of judgment in the case of harvey versus the ocean accident and guarantee corporation

    一位上了歲數不再年輕的婦女正從大法院高等法院稅務法庭和高級民事法院共用的大廈里踱了出來。她剛在大法官主持的法庭里旁聽了波特頓神經錯亂案;在海事法庭上聆聽了「凱恩斯夫人號」船主們對「莫納號」三桅帆船船主們一案的申訴以及當事者一方的辯解;在上訴法庭，傾聽了法庭所做關于暫緩審判哈維與海洋事故保險公司一案的決定。
  2. The revenue will now await the completion of the tribunal ' s public hearings into ahern ' s affairs, if not its eventual report, before closing its dealings with ahern

    稅務局現在將等待法庭對埃亨一案的公開聽證，或者最終判決，才能結束對埃亨的處理。
  3. Other records are sent by the courts, tax agencies, and post office

    其它的記錄由法庭，稅務機構和郵局發出。
  4. The court of appeal also confirmed the 2 decisions in favour of the commissioner as previously decided by the court of first instance

    上訴法庭亦確實2宗先前由原訟法庭判決稅務局局長勝訴的個案。
  5. Federal tax court

    德國聯邦稅務法庭
  6. A decision of the board of review is final, provided that either the taxpayer or the commissioner may make an application requiring the board to state a case on a question of law for the opinion of the court of first instance

    稅務上訴委員會的決定是最終決定，但納稅人或局長可以要求上訴委員會就某法律問題呈述案件，以取得原訟法庭的意見。
  7. If either the appellant or the commissioner is dissatisfied with a decision of the board, he may make an application requiring the board to state a case on a question of law for the opinion of the court of first instance

    如上訴人或稅務局局長任何一方不同意稅務上訴委員會的決定，可申請要求委員會就某法律問題呈述案件，以取得原訟法庭的意見。
  8. 6 of the 7 cases decided by the court of first instance were ruled in favour of the commissioner. the remaining case involving the chargeability and locality of share brokerage income was remitted to the board of review with the opinion of the court

    原訟法庭的7宗判決中，有6宗是裁定稅務局局長勝訴，餘下1宗有關安排股票買賣傭金收益來源地的個案，則需轉交稅務上訴委員會重新處理。
  9. A decision of the board of review is final, provided that either the taxpayer or the commissioner may, pursuant to section 69 of the inland revenue ordinance, make an application requiring the board to state a case on a question of law for the opinion of the court of first instance

    稅務上訴委員會的決定是最終決定，但納稅人或局長可依據《稅務條例》第69 （ 1 ）條提出申請，要求上訴委員會就某法律問題呈述案件，以取得原訟法庭的意見。
  10. Permanent place of abode is not defined in the legislation but the ird will consider, for example, length of time spent in new zealand, family situations, memberships, accommodation and financial arrangements

    「固定住所」的概念並沒有司法定義，但國稅局會考量的因素包括：在紐西蘭的時間長短，家庭狀況，成員資格，居住及財務安排。
  11. During 2003 - 04, the court of first instance ruled on three appeal cases. the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law

    在2003至04年度，原訟法庭就3宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；一位執業會計師是否可以申索扣除他聲稱支付了的辦公室設施費用、應酬費及機器租賃費；以及《稅務條例》內有關已婚人士根據個人入息課稅評稅的條文是否與基本法不符。
  12. For this purpose, the person will have to furnish information to satisfy the director of immigration that he has taken hong kong as his place of permanent residence. the information may include whether he has habitual residence in hong kong ; whether the principal members of his family spouse and minor children are in hong kong ; whether he has a reasonable means of income to support himself and his family ; whether he has paid his taxes in accordance with the law

    為此，該名人士須提供入境事務處處長合理地規定的資料，令入境事務處處長信納該人已以香港為其永久居住地，該等資料可包括他是否在香港有慣常住所；其家庭的主要成員（配偶及未成年子女）是否在香港；他是否有合理的收入，以維持他自己及家人的生活及他是否已按照法律繳稅。
  13. If the person is under the age of 21 years, the declaration must be made by one of his parents or by a legal guardian. for this purpose, the person will have to furnish information to satisfy the director of immigration that he has taken hong kong as his place of permanent residence. the information may include whether he has habitual residence in hong kong ; whether the principal members of his family ( spouse and minor children ) are in hong kong ; whether he has a reasonable means of income to support himself and his family ; whether he has paid his taxes in accordance with the law

    為此，該名人士須提供入境事務處處長合理地規定的資料，令入境事務處處長信納該人已以香港為其永久居住地，該等資料可包括他是否在香港有慣常住所；其家庭的主要成員（配偶及未成年子女）是否在香港；他是否有合理的收入，以維持他自己及家人的生活及他是否已按照法律繳稅。
  14. The court of first instance dismissed the appeal by a tax inspector of the inland revenue department against his conviction of accepting 10, 000 from a former ird assistant assessor and offering 5, 000 to an employee of an industrial company for referring a public accountant firm, but ordered that his original jail term of 14 months was reduced to 12 months

    原訟法庭駁回一名稅務局稅務督察申請推翻判罪的上訴，但將其刑期由十四個月減至十二個月。該名稅務督察，接受一名稅務局前助理評稅主任一萬元及向一名實業有限公司職員提供五千元，作為向該公司介紹一間執業會計師樓的報酬，曾被裁定罪名成立。
  15. There are many problems in chinese tax litigation system, therefore, using the experiences of other countries for reference, this thesis provided some substantive suggestions, including cancelling reconsideration precedence, setting up professional tax court, establishing small amount suit proceeding etc. part v : concerning taxpayer ' s right, this thesis mainly introduces taxpayer ' s basic rights and taxpayer ' s general rights

    由於我國的稅收爭訟法律制度存在問題頗多，所以在借鑒外國先進的法律制度的前提下，對完善我國的稅收爭訟制度提出了許多實質性的建議，如:取消復議前置，設立專門的稅務法院（庭） 、創設小額訴訟程序等。最後，本文主要介紹了納稅人的權利，包括納稅人的基本權利和納稅人的一般性權利。
  16. During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax

    在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。
  17. In passing sentence, magistrate jenkins said that the court always takes a serious view on tax offences. as a property owner, the defendant should duly discharge her obligation to report the rental income in the tax returns while maximizing her return on investment

    在宣判時，曾健士裁判官指出，法庭對填報不正確報稅表一向採取嚴厲態度，被告人身為業主，在為其投資爭取最高回報的同時，亦應履行相關的稅務責任，向稅務局呈報有關的租金收入。
  18. The court of first instance ruled the 4 cases in favour of the commissioner

    原訟法庭就4宗個案皆裁定稅務局局長勝訴。
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