評稅基期 的英文怎麼說

中文拼音 [píngshuìjīqī]
評稅基期 英文
base period
  • 評 : Ⅰ動詞1. （評論; 批評） comment; criticize; review 2. （評判） judge; appraise Ⅱ名詞（姓氏） a surname
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  1. A certified copy of balance sheet and profit and loss account in respect of the basis period

    該評稅基期內經簽署證實的資產負債表和損益帳；
  2. Does this refer to the share capital issued during the basis period

    這欄是否指于評稅基期內發行的股本？
  3. A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax

    在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。
  4. Charitable donations and tax - exempt charities individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of

    應課薪俸稅、個人入息課稅或利得稅的個人或業務捐款人，可將在課稅年度的評稅基期所作出
  5. Crcpa gained tremendous trust and respect in rendering service of auditing state - owned enterprises, listed company, assets appraisal, capital construction auditing, tax agency and management consulting

    中瑞華恆信會計師事務所在國有大型企業審計、證券期貨業務審計、資產評估、基建審計、稅務服務以及管理咨詢等領域贏得了廣泛的信賴與尊敬。
  6. Unless you have already received a tax return from the inland revenue department to report the income, you must inform the department in writing if you are liable for tax and supply the details within 4 months after the end of the basis period for that year i. e. on or before 31 july, based on the basis period from 1 april every year to 31 march in the subsequent year

    如你有租金收入並須課稅，除非你已收到稅務局發出的相關報稅表以申報收入，否則你須于該年度評稅基期（即每年四月一日至翌年三月三十一日）完結后四個月內（即為七月三十一日或之前）以書面形式通知稅務局，並敘明收入的詳情。你可選用稅務局提供的物業出租通知書（ i . r . 6129 ） 。
  7. 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。
  8. Under section 18e of the iro, where the assessable profits of a person from any trade carried on in hong kong have been computed by reference to an account made up to a certain day in any year of assessment and the person fails to make up an account to the corresponding day in the following year of assessment, the assessable profits from that source for the year of change and the year preceding the change shall be computed recomputed on such basis as the commissioner thinks fit

    根據稅務條例第18e條，任何人在香港經營任何行業所得的應評稅利潤，如已參照以任何課稅年度內某日為結帳日期的帳目而計算，但該人並沒有在下一課稅年度以同一日結算帳目，則在更改結帳日期的當年及之前的一年從該來源所得的應評稅利潤，須以局長認為適合的基準計算。
  9. You should use this basis period consistently

    你應該貫徹地採用這個評稅基期。
  10. It does not refer to the basis period of the company

    這里不是指公司本身的評稅基期。
  11. The basis period is either : -

    評稅基期為以下期間之一：
  12. Does " basis period " here refer to the basis period of the non - resident person

    這里的評稅基期是否指該非居港人士的評稅基期？
  13. You should explain in a separate sheet why a different basis period is used this year

    你應另紙解釋為甚麼今年採用不同的評稅基期。
  14. This year the company wants to use a basis period different from that used in past years

    今年公司希望採用一個有別于以往的評稅基期。
  15. Are you a small corporation business and state your total gross income for the basis period

    你是否一家小型法團業務及填報你在本評稅基期內的總入息
  16. Name of the auditor who prepared the auditor s report for the basis period must be stated in box 4. 1. 2 ; and

    2欄內說明制備評稅基期內的核數師報告書的核數師事務所的名稱；及
  17. The basis of assessment is stated. you will know at a glance whether the assessment is based on the tax return filed or it is an estimated assessment. for an estimated assessment, made in the absence of a tax return, you are also reminded to file a timely objection against the assessment and submit a tax return

    評稅通知書會列明評稅的基準，讓你知悉該評稅是否按你提交的報稅表資料計算如屬在沒有收到報稅表而作出的估計評稅，會同時提醒你在有效期內提出反對和須交回報稅表。
  18. The basis of assessment is stated. a taxpayer will know at a glance whether the assessment is based on the tax return filed or whether it is an estimated assessment. for an estimated assessment, made in the absence of a tax return, the taxpayer is also reminded to file a timely objection against the assessment and submit a tax return

    評稅通知書會列明評稅的基準，讓納稅人知悉該評稅是否按他提交的報稅表資料計算如屬在沒有收到報稅表而作出的估計評稅，會同時提醒他在有效期內提出反對和須交回報稅表。
  19. For businesses which commence before 1 april 1974, a basis period of 12 months should be maintained for all years of assessment unless there is tax avoidance motive

    如公司在1974年4月1日前開始營業，所有課稅年度的評稅基期應為12個月，但由於規避繳稅理由而作出更改則屬例外。
  20. Did you purchase any property during the basis period on which industrial building or commercial building allowance is claimed

    在評稅基期內你有否購買任何有申請工業建築物或商業建築物免稅額的物業？
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