遞減稅 的英文怎麼說
中文拼音 [dìjiǎnshuì]
遞減稅
英文
depressive taxation-
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。A balancing charge can, however, arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong
如在任何年度，變賣一項或多項資產的收入，超過此等資產所屬聚合組的合計遞減價值，則須徵收結餘課稅。The decrease in the group s share of profit from this division is mainly attributable to the deferred tax credit recognized in the year ended 31 december 2005 as a result of the reduction in profits tax rate
本集團所佔此部門之盈利減少，主要由於截至二零零五年十二月三十一日止年度內因利得稅稅率降低而確認遞延稅項抵免所致。Article 15 as for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained
第十五條企業對于能夠結轉以後年度的可抵扣虧損和稅款抵減，應當以很可能獲得用來抵扣可抵扣虧損和稅款抵減的未來應納稅所得額為限，確認相應的遞延所得稅資產。In general, empirical studies of direct and indirect tax in their existing forms gave clear evidence that the latter is a more stable source of fiscal revenue over a long period of time. however, this advantage of stability will diminish if the demand for the goods taxed are elastic to price
根據一些對直接稅和間接稅的調查，普遍證明間接稅在長時間來說是一種比較穩定的收入來源，但穩定性亦會因為物品需求對取價的彈性越強而逐一步遞減。We will organize profession technique exchanging meeting, results conversion and item product announcing meeting, negotiating meeting about recruit merchants and attracting investment development area, and risky investment and cooperation meeting ( macro view navigating, policy express delivering, hot point focusing, latest data ), many unsteady factors in foreign trade development ( the property right of knowledge, investment measures, tariff reducing and remitting rules, etc. ), inviting the domestic and international enterprises to hold special topic meeting, and please settle the topic by own and then report and send to organizing committee in order to earlier arrange an exchanging ground and organize professional audiences
將組織行業技術交流會、成果轉化及項目產品發布會、招商引資開發園區洽談會、風險投資合作會（宏觀導航、政策快遞、熱點聚焦、最新數據） 、外貿發展中的不確定諸多因素（知識產權、投資措施、關稅減免規則等） 、邀請國內外企業舉辦專場會，請自定主題，報送組委會，以便及早安排交流場地，並按專業組織聽眾。Deferred tax assets and liabilities arise from deductible and taxable temporary differences respectively, being the differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases
遞延稅項資產及負債分別由資產及負債按財務報表之帳面值及課稅值兩者之間可予扣減及應課稅之暫時性差異所產生。分享友人