課稅基期 的英文怎麼說
中文拼音 [kèshuìjīqī]
課稅基期
英文
basis period tax-
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。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 ） 。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。As for the basic ways to plan tax, enterprises can try their best to reduce the tax base 、 lower tax rate 、 defer the period of taxpayment and soundly arrange income, etc. in fact, all other ways of tax - planning originate from those above - mentioned basic ways
稅收籌劃的基本思路有縮小課說基礎、適用較低稅率、延緩納稅期限和合理歸屬所得年度。企業在各種經濟活動中所採用籌劃方法都是在這些思路上發展起來的。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。After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "
通過對解放后不動產稅制的歷史沿革及形成的背景的分析，明確我國不動產稅收制度發展、變化的過程，以及我國現行不動產稅收體系的歷史淵源；從大量涉及到不動產稅收的法律、法規入手，研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種，並理清了它們的主要規定；通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析，得出了稅費混雜，市場負擔過重以及稅制結構「重流輕存」的結論；通過對不動產各項稅種的詳盡考察，得出了我國不動產稅制體系中存在的主要問題；通過分析各國（地區）不動產稅收體系的構成，以及在取得、保有、轉移三個環節上的稅制關系，提出了我國不動產稅制體系可以借鑒的經驗和啟示；通過借鑒各國（地區）不動產稅收體系構建的經驗，結合我國的實際情況，找到了實現改革我國不動產稅制目標的途徑，構建、完善我國在新時期的不動產稅收體系，並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。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。No notional profits tax is provided for the year as the assessable profit for the year of assessment 2004 - 05 is wholly absorbed by the tax losses brought forward
因郵政署營運基金之應課稅稅項溢利已完全為前期稅項虧損所抵銷，所以無須為本年度的名義利得稅作出撥備。分享友人