課稅根據 的英文怎麼說

中文拼音 [kèshuìgēnjù]
課稅根據 英文
basis of assessment
  • 課 : Ⅰ名詞1 （有計劃的分段教學） class 2 （教學的科目） subject; course 3 （舊指賦稅） tax 4 （舊機關...
  • 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...
  • 課稅 : levy duty; duty assessment; charge duty
  • 根據 : 1 （依據; 按照） on the basis of; according to; in the light of; in line [accordance] with; based...
  1. Resolution under the dutiable commodities ordinance

    根據應課稅品條例訂立的決議案
  2. 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。
  3. The parent grandparent is aged 60 or above at any time in the year of assessment, or under 60 but entitled to claim an allowance under the government s disability allowance scheme

    2 .該名父母祖父母外祖父母在有關課稅年度內任何時間必須已滿60歲或雖未滿60歲但有資格根據政府傷殘津貼計劃申請津貼。
  4. The parentgrandparent is aged 60 or above at any time in the year of assessment, or under 60 but entitled to claim an allowance under the government s disability allowance scheme

    該名父母祖父母外祖父母在有關課稅年度內任何時間必須已滿60歲；或雖未滿60歲，但有資格根據政府傷殘津貼計劃申請津貼。
  5. Note : under the inland revenue ordinance, contributions towards two other kinds of recognised occupational retirement schemes are also deductible from the assessable income. the schemes include : those under which an exemption certificate is issued under section 7 of the occupational retirement schemes ordinance cap. 426, and those operated by the government of a country or territory outside hong kong or any agency or undertaking of or by such a government which is not operated for the purpose of gain

    注：根據稅務條例，還有兩類認可職業退休計劃下的雇員可就其供款在應課稅入息中扣除，這包括a根據職業退休計劃條例第426章第7 1條獲發豁免證明書的計劃及b由香港以外的政府或該政府的或由其指定的任何非牟利代理機構或企業營辦的計劃。
  6. That minister by the tariff of 1667, imposed very high duties upon a great number of foreign manufactures.

    這位大臣根據1667年關稅法，對大多數外國製造品課以極高的關稅。
  7. A motion moved by the secretary for financial services and the treasury under section 4 of the dutiable commodities ordinance cap. 109 to extend the rate of duty of 1. 11 per litre on ulsd to 31 december 2004 was passed

    財經事務及庫務局局長根據應課稅品條例第109章動議的議案，藉以把超低硫柴油每升1 . 11元的稅率有效期延長至2004年12月31日該議案獲得通過。
  8. A motion moved by the secretary for financial services and the treasury under section 4 ( 2 ) of the dutiable commodities ordinance ( cap. 109 ) to extend the rate of duty of $ 1. 11 per litre on ulsd to 31 december 2004 was passed

    財經事務及庫務局局長根據《應課稅品條例》 （第109章）動議的議案，藉以把超低硫柴油每升1 . 11元的稅率有效期延長至2004年12月31日；該議案獲得通過。
  9. Under the dutiable commodities ordinance, the maximum penalty for selling, buying or dealing with dutiable cigarettes is a fine of $ 1 million and two years imprisonment

    根據《應課稅品條例》 ，處理、售賣或購買私煙，均屬違法，一經定罪，最高刑罰為監禁兩年及罰款100萬元，並會留有刑事案底。
  10. For the purposes of this section, where a person who is deemed to be carrying on a business as an owner of ships in hong kong under subsection ( 2 ) is resident in any territory outside hong kong, he shall be regarded as having a reciprocity status, if the commissioner is satisfied that any profits earned by or accrued to a person to whom subsection ( 1 ) applies from a business carried on in the territory as an owner of ships are, under the laws of that territory, exempt from a tax which is of substantially the same nature as the tax chargeable under this part

    稅務條例第23b （ 4a ）條為本條的施行，凡任何根據第（ 2 ）款被當作在香港以船舶擁有人身分經營業務的人是在香港以外某地區居住的，則如局長信納根據該地區的法律，一名第（ 1 ）款適用的人在該地區以船舶擁有人身分經營業務所賺取或應累算的任何利潤獲豁免繳稅，而有關稅項的性質與根據本部所課稅項的性質大致相同，該人須被視為具有對等待遇地位。
  11. 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。
  12. Generally speaking, with the exception of a handful of exempt items e. g. payments in lieu of notice of termination of employment, compensation for injuries, payments specically exempted under the inland revenue ordinance, almost all payments made by the employer to the employee are taxable, regardless of whether the amount was paid according to or in excess of the terms of employment, and whether the amount was paid pre - commencement, post - cessation or during the course of employment

    一般而言，除了代通知金工傷意外賠償和法例訂明不須課繳薪俸稅的收入等少數項目，因並非入息而無須當入息計稅之外，所有由僱主根據雇傭合約支付給雇員的款項和僱主自願超付的款項，均須課繳薪俸稅，不論該筆款項是在任職期間入職前或離職后支付的。
  13. In the last section, by reviewing the current development of e - business in china and based on the previous analysis, the thesis tries to make conclusions by providing some suggestions for development of the e - business tax rules and regulations in our country

    並在最後一章里結合我國的實踐，分析我國目前對電子商務下跨國所得課稅的政策現狀，並根據本文的分析所得提出對我國電子商務課稅的政策建議。
  14. Under the inland revenue ordinance, there are certain conditions for electing personal assessment. these conditions include the taxpayer electing personal assessment must be aged 18 years or more, he must be a permanent or temporary resident of hong kong, and, in case of married couples not living apart, both must enter into the election if they both have income to be included and both are eligible to elect, etc

    根據稅務條例，選擇個人入息課稅的人士須符合一些條件，包括須年滿1 8歲或以上本身為香港永久性居民或臨時居民如已婚而非與配偶分居，且夫婦均有應課稅入息的人士，必須夫婦一同申請等等。
  15. Any gain realized on the sale of the business by x ltd. to s ltd. is capital in nature and non - taxable under section 14 of the iro

    根據《稅務條例》第14條， x有限公司出售業務給s有限公司所收取的任何得益，都是資本性質，無須課稅。
  16. Effective january 1st, 2000, your penis will be taxed according to size

    譯文:有效2000年1月1日，你的陰莖才須課稅根據大小。
  17. A principle of taxation in which taxes are based on the income or resource - ownership ability of people to pay the tax

    是指根據納稅者的支付能力來決定對其課征稅收多少的原則。
  18. The chief executive in council made an order under the inland revenue ordinance on january 16 to give effect to the double taxation relief provision in the air services agreement which hong kong recently signed with the people s republic of bangladesh

    與孟加拉人民共和國簽訂雙重課稅寬免安排行政長官會同行政會議在一月十六日根據稅務條例制定命令，以實施最近與孟加拉人民共和國簽訂的航空運輸協定中關于雙重稅項豁免的安排。
  19. The chief executive in council made an order under the inland revenue ordinance on october 31 to give effect to the double taxation relief provision in the air services agreements which hong kong recently signed with denmark, sweden and norway respectively

    與丹麥瑞典和挪威簽訂雙重課稅寬免安排行政長官會同行政會議在十月三十一日根據稅務條例制定命令，以實施最近與丹麥瑞典和挪威簽訂的航空運輸協定中關于雙重稅項豁免的安排。
  20. 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。
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