超額利得稅 的英文怎麼說
中文拼音 [chāoélìdeshuì]
超額利得稅
英文
excess profits duty-
For the relevant years of assessment, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about $ 6. 25 million and the total profits tax undercharged was over $ 1 million
該公司在其遞交給稅務局的199495至199697課稅年度利得稅報稅表內，漏報所有其得自編號前沒有英文字母的現沽單的銷售收入，涉及數額約為六百二十五萬元，逃繳的利得稅超過一百萬元。For the relevant years of assessment, the company omitted from the profits tax returns, which were submitted to the ird, the proceeds from the sales in respect of all those cash sales invoices with serial numbers bearing no alphabetic prefix. the amount of omitted sales involved was about 6. 25 million and the total profits tax undercharged was over 1 million
該公司在其遞交給稅務局的1994 95至1996 97課稅年度利得稅報稅表內，漏報所有其得自編號前沒有英文字母的現沽單的銷售收入，涉及數額約為六百二十五萬元，逃繳的利得稅超過一百萬元。Article 17 where the manufacturer fails to file a tax return within the time limit prescribed in paragraph 1 of article 12 but has filed the tax return and paid the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in article 14 upon the notification of the competent tax collection authority, a surcharge of one percent for belated filing shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed ; the amount of such surcharge shall not exceed nt $ 100, 000 but shall not be less than nt $ 10, 000
第17條產制廠商未依第十二條第一項規定期限申報計算稅額申報書，而已依第十四條規定之補報期限申報繳納菸酒稅及菸品健康福利捐者，按應納菸酒稅稅額及菸品健康福利捐金額加徵百分之一滯報金，其金額不得超過新臺幣十萬元，最低不得少於新臺幣一萬元。Where the manufacturer still fails to file the return and pay the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in article 14, a surcharge of two percent for non - filing shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed as assessed by the competent tax collection authority upon investigation ; the amount of such surcharge shall not exceed nt $ 200, 000 but shall not less than nt $ 20, 000
產制廠商逾第十四條規定補報期限，仍未辦理申報繳納菸酒稅及菸品健康福利捐者，按主管稽徵機關調查核定之應納菸酒稅稅額及菸品健康福利捐金額加徵百分之二怠報金，其金額不得超過新臺幣二十萬元，最低不得少於新臺幣二萬元。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。My individual thinks, industry group is connected borrow all to borrow fund, refinance gives subordinate the company, if interest expense and bank are consistent, subordinate unit can take interest expense sum charge, raise in front row of pay enterprise income tax, otherwise, exceed a part to should undertake pay taxes is adjusted
我個人認為，企業集團通借統貸資金，再借給下屬企業，假如利息費用與銀行一致，下屬單位可以將利息費用全額進費用，在繳納企業所得稅前列支，否則，超過部分應進行納稅調整。The worker welfare funds that carries to filling, ought to the regulation according to tax law, with normal plan the worker welfare funds that carry together, computational allow deducts cost specified amount to spend, undertake to spending charge above quota pay taxes is adjusted, pay enterprise income tax
對于補提的職工福利費，應當根據稅法的規定，與正常計提的職工福利費一起，計算準予扣除費用額度，並對于超額度費用進行納稅調整，交納企業所得稅。Income from employment exceeds the aggregate of personal allowances and home loan interest
從受僱工作所得的入息超過個人免稅額和居所貸款利息的總和Interest payable on money borrowed for the acquisition of the property let, the amount deductible for each property would not exceed the assessed income from that property,
為購買物業而借款所須支付的利息可扣除額不得超過同一物業的應課物業稅收入，Interest payable on money borrowed for the acquisition of the property let, ( the amount deductible for each property would not exceed the assessed income from that property ),
為購買物業而借款所須支付的利息（可扣除額不得超過同一物業的應課物業稅收入） ，Interest incurred on money borrowed for the purpose of producing property income the amount deductible should not exceed the net assessable value of the individual property let
為賺取租金收入而借款所須支付的利息可扣除額不得超過該出租物業的應評稅凈值Interest incurred on money borrowed for the purpose of producing property income ( the amount deductible should not exceed the net assessable value of the individual property let )
為賺取租金收入而借款所須支付的利息（可扣除額不得超過該出租物業的應評稅凈值） ；分享友人