評稅根據 的英文怎麼說
中文拼音 [píngshuìgēnjù]
評稅根據
英文
basis of a e ment- 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
- 根 : Ⅰ名詞1 (植物的營養器官) root (of a plant) 2 (比喻子孫後代) descendants; posterity 3 [數學] ...
- 據 : 據Ⅰ動詞1 (占據) occupy; seize 2 (憑借; 依靠) rely on; depend on Ⅱ介詞(按照; 依據) according...
- 根據 : 1 (依據; 按照) on the basis of; according to; in the light of; in line [accordance] with; based...
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Sums received for the use or right to use outside hong kong any patent, design, trademark, copyright material or secret process or formula or other of a similar nature, which are deductible in ascertaining the assessable profits of a person under profits tax not applicable to sums received or accrued before 25 june 2004 section 15
就容許或授權在香港以外地方使用專利、設計、商標、受版權保護的資料、秘密工序或方程式或其他相類性質的財產而收取的款項,而該款項在確定某人根據利得稅的應評稅利潤時是可予扣除的(不適用於在2004年6月25日前收取或應累算的款項) 。 《稅務條例》第15 ( 1 ) ( ba )條The tax loss is and continues to be available to set off against future profits, if any, of x ltd. under section 19c of the iro
根據稅務條例第19c條, x有限公司的稅項虧損可用作抵銷該公司在其後課稅年度所得的應評稅利潤如有的話。The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c of the iro
根據稅務條例第19c 4條,合業務在合併前蒙受的稅務損失,可以用來抵消cd的應評稅利潤。The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c ( 4 ) of the iro
根據《稅務條例》第19c ( 4 )條,合業務在合併前蒙受的稅務損失,可以用來抵消cd的應評稅利潤。The tax loss of x ltd. is and continues to be available for setoff against future profits of the company, if any, under section 19c of the iro
根據稅務條例第19c 4條, x有限公司的稅項虧損,可用作抵銷該公司日後的應評稅利潤如有的話。The tax loss of x ltd. is and continues to be available for setoff against future profits of the company, if any, under section 19c ( 4 ) of the iro
根據《稅務條例》第19c ( 4 )條, x有限公司的稅項虧損,可用作抵銷該公司日後的應評稅利潤(如有的話) 。In the early days, leases were for terms of 75, 99 or 999 years, subsequently standardised in the urban areas of hong kong island and kowloon to a term of 75 years, renewable at a re - assessed annual rent under the provisions of the old crown leases ordinance
早年,本港土地契約的年期計有75年、 99年或999年三種。其後,港島及九龍市區的土地契約年期劃一為75年,並容許該等契約續期,惟承租人每年須根據舊有的《官契條例》繳付重新評估的地稅。Income derived by lc in respect of the surrender charge imposed in years one to eight in respect of x is not assessable under section 14 of the iro and
Lc在x保險服務第1至第8年收取的退保費收入,根據稅務條例第14條不會評稅The tour expenses would be taxable on the employees
根據新條文規定,雇員須就旅行費用評稅。The submission of tax return, notification of change of correspondence and correspondence on application for hold - over of provisional tax, objection, etc. to the inland revenue department under the inland revenue ordinance
根據稅務條例向稅務局提交報稅表更改通訊地址通知及申請暫緩繳納暫繳稅和反對評稅等函件Section 61a of the i. r. o. applies to any transaction entered into after 13 march 1986 for the sole or dominant purpose of enabling a person to obtain a tax benefit. where it applies the section provides for an assessment to be made as if the transaction had not been entered into or carried out or in such other manner as the assistant commissioner considers appropriate to counteract the tax benefit which would otherwise be obtained
根據《稅務條例》第61a條,任何在1986年3月13日之後達成的交易,如該項交易的唯一或主要目的,是使有關人士能夠獲得稅項利益,則助理局長須評定該有關人士的稅項,猶如該項交易並未曾訂立或實行一樣;或以助理局長認為適合的其他方式評定,用以消弭從該項交易中所獲得的稅項利益。Firstly it recommends a method to investigate the tax economic model - systemic dynamics, which is applied to this field with many advantages. and so does it apply to set up the model of evaluation of tax payment. then several tentative plans follow
系統動力學應用於稅收經濟系統模型的建內容提要立具有多方面的優越性,根據其原理,納稅評估模式的建立和運用主要集中在模型的建立上,而模型要解決的主要問題就是評估指標體系的確定、指標峰值的測算以及技術分析手段的設計。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。Instead, any business transacted under these two classes is assessable under section 14 of the iro
換言之,該兩類別的業務須根據稅務條例第14條作出評稅。The sustainable utilization evaluation of regional mineral resources this text regards laiwu ( in the middle of the shandong province, the east hillfoot of mount tai ) as a district of studying, so do maplnfo as workbench. by the present situation analysis of mineral resources, 19 indexes are chosen to form the evaluation system of the mineral resources sustainable development, they are fund tax rate, worker per capita incomes, rehabilitation rate, sloping rate, the ratios between reserves and extraction, tailing utilization ratios, atmosphere quality, water quality, economic - societies coordinate coefficient, etc. according to the experts, the quantitative indexes are quantified
2 、區域礦產資源可持續利用評價本文以萊蕪市(位於山東省中部,泰山東麓)為研究區,以mapinfo為工作平臺,通過對礦區礦產資源開發現狀分析,決定選擇資金利稅率、職工人均收入、塌陷土地復墾率、采區回採率、儲采比、尾礦利用率、大氣環境質量、水環境質量、經濟社會協調系數等19個因子,組成礦區可持續發展評價的評價因子,根據專家賦分值將定量因子進行量化,用模糊數學的方法對數據進行處理,使它們具有可比性。Where the accounts of a non - resident whose head office is outside hong kong do not disclose the true profits of a hong kong permanent establishment, the profit of the branch for tax purposes is taken to be the amount which bears to the taxpayer s total profits the same proportion as his turnover in hong kong bears to his total turnover
倘若非居港人士的總公司設在香港以外地方,而帳目未能顯示其設在香港的永久機構所實得的利潤,在進行評稅時,該駐港分行的利潤將以比例方法計算,例如根據該駐港分行的營業額在營業總額中所佔的比率去計算香港分行的利潤。Based on the grass type lakes wetland resources ’ character, the economics theory and method is applied in the paper on the base of the investigation and experiment to analyses the asset value type of the wetland resources and to evaluate the values in wuliangsuhai lake wetland. researching value, travel consumption method, robert constanza method, market value method, assets value method, contingent valuation method. the conclusion can be drawn that the total assets value of the wuliangsuhai lake wetland is rmb 2. 824 billion yuan ( us $ 0. 352 million )
根據典型乾旱區草型湖泊烏梁素海濕地保護區自然、社會和流域特徵,在調研的基礎上,從資源經濟學、環境經濟學角度對其價值進行分析,運用市場價值法、分組旅行費用法、生態價值法、影子工程法、炭稅法、條件價值法等方法,分別對烏梁素海濕地直接使用價值、間接使用價值及目前非使用價值進行貨幣化評估,進而得出烏梁素海濕地總經濟價值。If joint assessment is advantageous to the couple, the inland revenue department will, in accordance with the existing procedure, issue a notice b. i. r
不用更正,如合併評稅對納稅人有利而納稅人沒有作出選擇,稅務局會根據現行程序,發出通知書b . i . rThere is no need to make any amendment to the tax return. if joint assessment is advantageous to the couple, the inland revenue department will, in accordance with the existing procedure, issue a notice b. i. r. 50e, inviting the couple to make the election for " joint assessment " in writing
不用更正,如合併評稅對納稅人有利而納稅人沒有作出選擇,稅務局會根據現行程序,發出通知書b . i . r .表格第50e號,邀請納稅人夫婦二人以書面選擇If a taxpayer has applied for personal assessment, the subsequent issue of a notice of assessment will not extend the time limit for objection to assessments of property tax, profits tax or salaries tax already issued
如納稅人已申請以個人入息課稅方式評稅,根據這課稅方式所發出的評稅通知書,不會延長先前已發出的物業稅利得稅或薪俸稅評稅的反對期限。分享友人