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。
Schedule 16 earnings and profits tax - offences committed and court fines imposed 2003 - 04
附表16入息及利得
稅-
所犯罪行及法庭判處的罰款( 2003 - 04 )
Provide details of additional tax, surcharge and fines imposed by the department in respect of earnings and profits tax during 2000 - 01
詳列本局在2000至01年度就入息及利得
稅所徵收的補加
稅、附加費和各類罰款。
For oversea s employees, net chargeable income equals to monthly income after deduction of 4000 allowance. to calculate your monthly tax payable, you can multiply your net chargeable income by tax rate, and then deduct from it the deduction for fast calculation
計算方法為:內地員工以每月收入額減除8 0 0元,而境外員工每月收入減除4 0 0 0元后的餘額為應納
稅所得額,然後將這數額按下列的
稅率表乘以
稅率,再減去速算扣除數。
But on the debit side, as you leave office, the nation is saddled with a $ 2. 6 trillion debt, an enormous deficit, caused perhaps by the tripling of military spending and tax cut. how does this jibe with the goals that you set eight years ago and i ' d like to follow up
可是在負債方面,閣下離任時,國家負擔了二兆六千億的債務。這是一筆可觀的赤字,可能系由軍費增加三倍和減
稅所致。這如何能與閣下八年以前
所訂的目標相吻合?本人願聞其詳。
Approved taxable income calculation
核定應納
稅所得額的計算
Category of tax business tax, value added tax vat, consumption tax, turnover tax, tariff
稅種營業
稅所得
稅增值
稅消費
稅流轉
稅關
稅
Value added tax and business tax are to be on the move duty, income tax is the tax that imposes according to earning
增值
稅和營業
稅是流轉
稅,
所得
稅是根據
所得徵收的
稅。
The fourth section elaborates the taxation regulation mechanism for the realization of fair personal income distribution on the basis of the analysis of the role of turnover tax, income tax, security tax and estate tax for the regulation of income distribution
第四節在分析商品
稅、
所得
稅、社會保險
稅和財產
稅如何影響個人收入分配的基礎上進一步闡述了
稅收調控個人收入中國
稅收與收入公平分配分配的機制。
The third section elaborates the taxation regulation mechanism for the realization of fair individual income distribution on the basis of the analysis of the role of turnover tax, income tax, social security tax and property tax for the regulation of income distribution
第三節在分析商品
稅、
所得
稅、社會保險
稅和財產
稅如何影響個人收入分配的基礎上進一步闡述了
稅收調控個人收入分配的機制。第四節則進一步指出了
稅收調控個人收入分配
所具有的局限性。
Without an identical external tariffs, the agreement provides strict rules of origin marking to ensure the parties benefits and prevent that the good of other countries is imported into the territory of the party with lower tariff so that the good can be imported into the territory of other parties
因締約國並沒有統一的對外關
稅,
所以為了保護締約國的利益,協定也有嚴格的產地標記規則以防止非成員國從關
稅較低的成員國轉口到其他成員國。
所以協約國的關
稅減讓進程也就成了協定要解決的主要問題。
Revenue losses from tax exemptions granted to large corporations amount to p229. 1 billion
同意對大型公司免
稅所減少的歲入達2991億披索。
Ibon foundation, a socioeconomic research think tank placed the estimates of foregone revenue from tariff reduction at p100 billion a year
一社會經濟研究智庫ibon基金會估計,從降低關
稅所減少的歲入一年達1000億披索。
Article 9 the term " deductible temporary difference " shall refer to temporary differences that will result in amounts that are deductible in the future when the carrying amount of the asset is recovered or the liability is settled
第九條可抵扣暫時性差異,是指在確定未來收回資產或清償負債期間的應納稅所得額時,將導致產生可抵扣金額的暫時性差異。