稅收抵扣 的英文怎麼說
中文拼音 [shuìshōudǐkòu]
稅收抵扣
英文
tax credit-
Bill and value added tax, the relation of income tax : you are make out an invoice square, press those who go out not to contain taxes specified number of course, computational value added tax ( if be average taxpayer, still involve those who get bill of replenish onr ' s stock to touch discount a problem ) if be to receive a bill square, bill closes much, mix more with respect to existence charge cost is big, profit decreases relatively
發票和增值稅，所得稅的關系：你是開票方，當然就按開出的不含稅金額，計算增值稅（假如是一般納稅人，還涉及收到進貨發票的抵扣問題）假如是收票方，發票收多了，就存在費用多和成本大，利潤就相對減少。It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important
第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。The basic forms of special - purpose invoices for vat should also include the deducting form, the invoice receiver uses it as a voucher for deducting tax money
增值稅專用發票的基本聯次還應包括抵扣聯，收執方作為抵扣稅款的憑證。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。In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable
筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。And those online shops engaging in buying & selling goods, includes buying & selling used goods should pay 4 % of vat, and no input tax can be credited
而從事買進賣出，包括買進的是舊貨，賣出的也是舊貨的店家也要繳納增值稅，這些交易一律按4的徵收率減半徵收增值稅，且不得抵扣進項稅額。To some company ' s increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company ' s management survey, the financial condition carries on the analysis ; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount ; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount
企業的增值稅稅負率反映的是該企業整體經營收入與稅收的關系。長期以來，由於我國現行的增值稅對掛面加工企業實行17 %的稅率，而抵扣實行13 % ，因此導致高征低扣，這樣既加大了該企業的生產成本，又制約了其生產經營。而目前的這種稅負情況已成為該行業的普遍情況，因此本文的研究對其他掛面加工企業也具有指導和借鑒作用。The first part of catherine ' s presentation will cover the general framework of the canadian corporate tax system and will cover the different types of corporations, types of income earned, tax rates, permanent establishment, tax credits available
第一部分主要講述加拿大的企業稅收系統總體框架以及不同的企業類型、收入獲得類型、稅率、不動產和稅款抵扣。Provide more tax preferences for self - directed innovation, including increasing the withheld income tax
加大對企業自主創新的稅收優惠，包括加大自主創新投入的所得稅抵扣力度。Unifying tax systems of all kinds enterprise ; the value - added tax is changed into a consuming type by the production model, including equipment investment in the value - added tax ' s deducting range ; improving the individual income tax, under unifying the policy prerequisite of tax es, we shall give the place government proper tax administrative power, creating the condition and realizing progressively that the tax system in urban and rural areas is unified
統一各類企業稅收制度；增值稅由生產型改為消費型，將設備投資納入增值稅抵扣范圍；完善消費稅，適當擴大稅基；改進個人所得稅，實行綜合和分類相結合的個人所得稅制；實施城鎮建設稅費改革，條件具備時對不動產開征統一規范的物業稅，相應取消有關收費；在統一稅政前提下，賦予地方適當的稅政管理權；創造條件逐步實現城鄉稅制統一。As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee, the crimes of falsely making out specialized vat receipts run wild for a while, which seriously damages the tax collection orders
由於增值稅專用發票是記載開具方應納稅額和受票方抵扣稅額惟一的合法憑證，一時間虛開增值稅專用發票犯罪呈猖狂之勢，嚴重地危害了我國的稅收征管秩序。Separately, in the case of salaries tax, employers are also required under section 52 of the iro to notify ird in writing of the impending departure of their employees one month before their expected date of departure from hong kong, and to withhold within that month payment of any monies due to them until receipt of a letter of release from ird. the amount withheld could be used to set off the employees tax liabilities if the employees leave hong kong without settling their tax liability in full
另外，在薪俸稅下，根據《稅務條例》第52條，僱主亦須要把雇員即將離港事宜，在不遲于預期離港日前一個月，以書面方式通知稅務局，並在該月內扣存任何應支付給有關雇員的款項，直至收到稅務局的《釋款通知書》為止。如果雇員在離港前尚未全數清繳稅款，扣存的款項則用以抵銷該雇員的欠稅。Such payment shall be made without set - off, free and clear of and deductions. charges, fees, levies, taxes or withholdings. of any nature presently and in the future imposed, levied, collected withheld or assessed by the government of ( name of country ) or and political subdivision or authority thereof or therein
該筆金額支付不得扣除任何款項、費用，且不得用以抵扣開證國政府或任何下屬政治部門或機構目前或將來所徵收的任何性質的稅款。Payment shall be made without any set - off and free and clear of any deductions or charges, fees or withholding of any nature now or hereafter imposed, levied, collected and withheld or assessed by any government or authority thereof or therein
該付款金額不得抵扣任何款項、費用，不得用於抵扣政府或其他權力機構目前或將來任何性質的征稅、徵收、代扣、評估的扣款、收費、手續費及扣交。Tax credit for taxes and duties on raw materials used in the manufacture, processing, or production of export products
-出口產品用原材料稅收信貸-必要和主要設備費用扣抵On the one hand, the taxable scope of vat is too narrow, which may make the tax credit chain disjointed easily, on the other hand, the boundary between the scope of vat and that of business tax is not clear - cut, likely to lead to confusion
現行增值稅法對增值稅征稅范圍的規定欠科學，一是增值稅的徵收范圍不廣泛，使得增值稅的抵扣鏈條容易出現脫節，二是增值稅與營業稅的徵收范圍劃分不清晰，極易引起混淆。分享友人