納稅會計 的英文怎麼說

中文拼音 [nàshuìkuàijì]
納稅會計 英文
taxable accounting
  • 納 : Ⅰ動詞1 （收進來; 放進來） receive; admit 2 （接受） accept; take in 3 （享受） enjoy; take deligh...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 會 : 會構詞成分
  • 計 : Ⅰ動詞1 （計算） count; compute; calculate; number 2 （設想; 打算） plan; plot Ⅱ名詞1 （測量或計算...
  • 納稅 : pay taxes; pay duty納稅對象 object of taxation; 納稅能力 taxable capacity; 納稅憑證 tax payment r...
  1. From roundwood reservoir in county wicklow of a cubic capacity of 2, 400 million gallons, percolating through a subterranean aqueduct of filter mains of single and double pipeage constructed at an initial plant cost of 5 per linear yard by way of the dargle, rathdown, glen of the downs and callowhill to the 26 acre reservoir at stillorgan, a distance of 22 statute miles, and thence, through a system of relieving tanks, by a gradient of 250 feet to the city boundary at eustace bridge, upper leeson street, though from prolonged summer drouth and daily supply of 12 1 2 million gallons the water had fallen below the sill of the overflow weir for which reason the borough surveyor and waterworks engineer, mr spencer harty, c. e., on the instructions of the waterworks committee, had prohibited the use of municipal water for purposes other than those of consumption envisaging the possibility of recourse being had to the importable water of the grand and royal canals as in 1893 particularly as the south dublin guardians, notwithstanding their ration of 15 gallons per day per pauper supplied through a 6 inch meter, had been convicted of a wastage of 20, 000 gallons per night by a reading of their meter on the affirmation of the law agent of the corporation, mr ignatius rice, solicitor, thereby acting to the detriment of another section of the public, selfsupporting taxpayers, solvent, sound

    但是由於夏季久旱，再加上每天供水一千二百五十萬加侖，水位已降到低於排水口。都市監察官兼水道局技官土木工程師斯潘塞哈蒂奉水道局的指示鑒于有可能會像一八九三年那樣被迫利用大運河和皇家運河那不宜飲用的水，除了飲用外，下令一律禁止使用市裡供應的自來水。尤其是南都柏林濟貧院，盡管限定用六英寸的計量器，每個貧民每日配給十五加侖水，然而在市政府法律顧問辯護律師伊格內修斯賴斯的監督下，經查表證實，每夜要浪費兩萬加侖水，從而使院外的社會各階層也就是自費並有支付能力的納稅者們蒙受損害。
  2. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  3. The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit

    第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。
  4. Basically be you were not dealt with, want you to receive business patent only actually, engraved official seal, if where manages, the administrator of duty land tax can teach the country you, it is 6 months assist period, perhaps each call a law to differ, want you only in the country duty is approved piece can go handing in money to buy golden duty to get stuck, the sun from give an official rises, the accountant is handled even if average taxpayer is handled, after the attestation of income of value added tax that come leaving after the day from give an official, can touch buckle, leave before the day of the day ; give an official that includes give an official come cannot touch buckle, make processing of miniature company treasurer

    主要是你沒有去辦理，其實只要你領出營業執照，刻了公章，國稅地稅的治理員會教你如何處理，是6個月扶助期，也許各叫法不同，只要你在國稅批出可去交錢買金稅卡了，從批復之日起，會計處理就是一般納稅人處理，從批復之日之後開來的增值稅進項認證后可以抵扣，包括批復之日;批復之日之前開來的不能抵扣，就作小規模企業會計處理
  5. In this paper by analyzing the meaning, characteristic, related concepts, operations platform and technology platform of corporation income tax are defined and summarized, which are the theoretic bases for analyzing corporation income tax planning

    在遵守國家法律、法規的前提下，在稅法許可下，利用稅法賦予的稅收優惠或選擇機會，設計籌劃盡量使自己的納稅負擔最輕，是企業一種自然而然的理財行為。
  6. 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。
  7. In many years, company has gained recognitions from all respects : became the member of china property management association, executive member of the council of shanghai property management association, member of property management commission and shanghai fire protection association ; been awarded as “ property management company of good quality and faith ”, “ shanghai price measurement trustworthy company ”, “ class a taxpaying credit certifiacte ” and “ greening qualified certificate ” ; the two commercial buildings in charge china merchants tower and china merchants plaza has been awarded as “ national property management modeling building ”

    多年來公司先後獲得了各方的肯定：成為中國物業管理協會會員、上海市物業管理協會常務理事單位、物業管理專業委員會會員、上海市消防協會單位會員；榮獲了「重質量講信譽物業管理企業」稱號、 「上海市物價計量信得過單位」 、 「 a類納稅信用等級證書」 、 「綠化合格單位證書」等榮譽；所管理的兩幢辦公樓宇招商局大廈、招商局廣場先後被評為「全國物業管理示範大廈」 。
  8. Income tax accounting treatment methods are divided into taxes parable method and tax effect accounting mainly

    所得稅會計處理方法主要分為應付稅款法和納稅影響會計法。
  9. The dream machine has been oiled by sources as varied as property developers, tax - averse germans and ( in the case of the 1959 film “ plan 9 from outer space ” ) the baptist church

    地產開發商、討厭納稅的德國人以及浸禮會（如1959年影片《外太空9號計劃》 ）等形形色色的資金來源，已成為這臺夢想機器的「潤滑劑」 ，可是回報卻常常令人失望。
  10. In order to avoid double taxation in view of the geographical proximity of hong kong and the mainland, this department, in practice, is to count any day as only half a day ( " half - day rule " ) where services are rendered both in the mainland and in hong kong on that day

    基於內地與香港地理環境接近，為免出現雙重徵稅的問題，如納稅人在同一天內往返並在兩地均提供服務，本局只會計算半天為留港時間半天規則。
  11. Tax payers have the right to choose accounting method and stipulate internal accounting system on condition of being not against any financial and accounting regulations prescribed by state council or the ministry of finance

    6納稅人在不違反國務院、財政部規定的各項財務會計制度情況下，有選擇會計核算方法與制定內部會計制度的權利。
  12. The xinyu investment attracting service center shall provide " one stop " service to the foreign invertors, offering free consultation service about investment environment and policies, projects recommendation ; free going through aoo the procedures and altering formalities of application for establishment of foreign invested enterprises as an agent ; and acting as an agent for the foreign invested enterprises to apply for customs registration, taxation, accouting and audit, etc ; helping make investigations of enterprises credit and market products and to find offices, etc

    免費提供投資政策、投資環境、投資咨詢、推薦項目等資詢服務；接受委託，免費代理申辦外商投資企業成立的全部手續和變更手續；應外商要求，可為外商投資企業提供海關備案，納稅申報、會計、審計等代理服務，以及企業資信調查、產品市場調查、聯系辦公用房等綜合服務。
  13. This proposal will reduce the tax payable by nearly a million people, i. e. three quarters of taxpayers, and cost the government about 1. 5 billion a year

    在這建議下，有接近100萬人，即約四分之三的納稅人受惠。政府每年收入估計會減少約15億元。
  14. Ird may issue estimated assessment for leaving hong kong cases salaries tax borne by employer

    在甚麼情況下，稅務局會對行將離港的納稅人發出估計評稅？
  15. Under what circumstances will the department raise estimated assessment for leaving hong kong cases

    在甚麼情況下，稅務局會對行將離港的納稅人發出估計評稅？
  16. Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law

    第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。
  17. She won scholarships from bank of china and kowloon chamber of commerce to support her studies. agnes was also a hostel tutor at lingnan for two years. her thesis is entitled international transfer pricing in a developing economy context : perspective from the taxpayers and the tax authorities. professor chan koon hung, chair professor and head of department of accounting and finance, is her thesis supervisor

    羅慧儀所發表的畢業論文題目為從納稅人與稅務局的角度看發展中經濟制度之轉讓定價international transfer pricing in a developing economy context : perspectives from the taxpayers and the tax authorities ，論文導師為嶺大會計及財務學繫系主任陳冠雄教授。
  18. Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions

    會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。
  19. However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting

    然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。
  20. As a type of good taxes, corporate income tax plays an important role in protecting domestic industries and improving competitiveness of domestic industries under the circumstances of tariff restriction and concession, in solving the conflict between the flexibility of accounting principles and the rigidity of tax law, which arises from financial frauds. second, the interrelationship between tax rules and accounting standards is discussed. the author makes it clear that taxation accounting is a complete set of taxation codes

    突出從所得稅作為一種「良稅」固有的功能、關稅約束與減讓的國內產業保護與競爭力提高問題、財務造假和欺詐案中引發的會計準則彈性與稅法剛性爭執等背景下研究企業所得稅的改革；第二，分析了稅收規則與會計準則之間的內在聯系，明確指出一部納稅會計就是一本完整的納稅法典。
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