銷項稅額 的英文怎麼說

中文拼音 [xiāoxiàngshuìé]
銷項稅額 英文
output vat
  • 銷 : Ⅰ動詞1 （熔化金屬） melt （metal）2 （除去; 解除） cancel; annul 3 （銷售） sell; market:產銷平衡...
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 額 : 名詞1 （額頭） forehead:寬額 a broad forehead2 （牌匾） a horizontal tablet 3 （規定的數目） a sp...
  • 稅額 : the amount of tax to be paid
  1. The total investment of the it em is 19. 80 million yuan the investment of the second stage will be 200 million with its fixed capital of 13. 70 million yuan, circulating capital of 6. 1 million yuan. it will have the annual productive capic ity of 10, 000 sets after the item put into action, and the income sales will be 40 million yuan. its profit and tax will reach 14. 43 million yuan, with taxation of and additional taxation 4. 24 million yuan

    並通過國家級科技成果鑒定， 2000年通過了省級立項和科研論證，設計工作基本完成，項目總投資1980萬元二期擴大投資2億元其中固定資產1370萬元，流動資金610萬元，項目實施后，形成年產1萬套的生產能力，實現銷售收入4000萬元，利潤總額1443萬元，稅金及附加424萬元。
  2. It follows, therefore, given a fixed amount of taxation that needs to be raised, a combination of income and sales tax will enable the rates of taxes be kept at lower levels than a single tax. there are important implications : 1

    如果政府要徵收某一個指定數額的稅項，同時徵收入息稅和銷售稅時所需的稅率，當然比只徵收任何單項稅收為低，低稅率有以下的重要含意：
  3. The section restricts this avoidance practice by allowing the commissioner to refuse to set off losses brought forward where he is satisfied that the sole or dominant purpose of a change in shareholding is the utilisation of those losses to obtain a tax benefit

    若稅務局局長信納股份擁有權改變的唯一或主要目的，是為了利用累積虧損餘額而獲得稅項利益時，稅務局局長可以根據這條款拒絕以虧損抵銷利潤，從而限制此等避稅的做法。
  4. Article 19 prepaid expenses are expenses that should be allocated into the period in which they are incurred and in subsequent periods, and be amortized within one year ( inclusive ). they include amortization of low - valued consumables, prepaid insurance expenses, lump - sum payment for stamps and lump - sum payment for stamps in large amount that need to be amortized

    第十九條待攤費用，是指企業已經支出，但應當由本期和以後各期分別負擔的、分攤期在1年以內（含1年）的各項費用，如低值易耗品攤銷、預付保險費、一次性購買印花稅票和一次性購買印花稅稅額較大需分攤的數額等。
  5. In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable

    筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。
  6. What profit points to is profit after tax, what duty points to is duty of duty of value added tax, consumption tax, resource, business tax, stamp duty, city building waiting profit tax amount a moment is to point to sale tax of industrial company product gold, education expends duty of add, resource and profit total 4 the sum, but each taxes that does not include enterprise plan life to produce cost, it is reflective industry business the main index of total net income inside certain period

    利潤指的是稅后利潤，稅指的是增值稅、消費稅、資源稅、營業稅、印花稅、城建稅等等利稅總額是指工業企業產品銷售稅金、教育費附加、資源稅和利潤總額四項之和，但不包括企業計人生產成本的各項稅金，它是反映工業企業一定時期內全部純收入的重要指標。
  7. Greek mythology casino commenced business on december 23, 2004 and has witnessed significant growth in traffic to over 30, 000 visitors daily by the end of the second quarter of 2005. according to its audited accounts for the period from the date of its incorporation to november 30, 2005, the turnover, the ebitda and the net profit attributable to shareholders were approximately hk 624. 7 million, hk 389. 1 million and hk 317. 7 million, respectively

    根據希臘神話由注冊日至二零零五年十一月三十日止期間之經審核賬目，希臘神話之營業額為624 ， 700 ， 000港元，利息稅項折舊及攤銷前溢利為389 ， 100 ， 000港元，股東應占純利則為317 ， 700 ， 000港元。
  8. The consideration for this transaction has been determined with reference to the leading position, well - established brand, business potential and growth prospects of greek mythology. greek mythology was incorporated on september 13, 2004 and commenced business on december 23, 2004. according to its audited accounts for the period from the date of its incorporation to november 30, 2005, the turnover, the ebitda and the net profit attributable to shareholders were approximately hk 624. 7 million, hk 389. 1 million and hk 317. 7 million, respectively

    希臘神話於二零零四年九月十三日注冊成立，娛樂場並於二零零四年十二月二十三日開業，根據希臘神話由注冊日至二零零五年十一月三十日止期間之經審核賬目，希臘神話之營業額為624 ， 700 ， 000港元，利息稅項折舊及攤銷前溢利為389 ， 100 ， 000港元，股東應占純利則為317 ， 700 ， 000港元。
  9. Average taxpayer, whether does rolled steel exit pay tax, depend on the output tax of exit and the input tax that purchase raw material, output tax is more than input tax to be about to pay tax

    一般納稅人，鋼材出口是否交稅，取決于出口的銷項稅額與購進原材料的進項稅額，銷項稅額大於進項稅額就要交稅。
  10. Article 21 taxpayers selling goods or taxable services shall issue special vat invoices to the purchasers. sale - s amounts and output tax shall be separately indicated in the special vat invoices

    第二十一條納稅人銷售貨物或者應稅勞務，應當向購買方開具增值稅專用發票，並在增值稅專用發票上分別註明銷售額和銷項稅額。
  11. Article 6 the sales amount shall be the total consideration and all other charges receivable from the purchase rs by the taxpayer selling goods or taxable services, but excluding the output tax collectible, the sales amount shall be computed in renminbi

    第六條銷售額為納稅人銷售貨物或者應稅勞務向購買方收取的全部價款和價外費用，但是不包括收取的銷項稅額。
  12. Article 9 where taxpayers purchasing goods or taxable services have not obtained and kept the vat credit document in accordance with the regulations, or the vat payable and other relevant items in accordance wit h the regulations are not indicated on the vat credit document, no input tax shall be credited against the output tax

    第九條納稅人購進貨物或者應稅勞務，未按照規定取得並保存增值稅扣稅憑證，或者增值稅扣稅憑證上未按照規定註明增值稅額及其他有關事項的，其進項稅額不得從銷項稅額中抵扣。
  13. Current tax assets are offset against current tax liabilities when the post office trading fund intends to settle them on a net basis

    本期稅項資產可抵銷稅項負債，若郵政署營運基金欲以凈額基準計算。
  14. During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax

    在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。
  15. Resident consignees are required to furnish quarterly returns to the commissioner showing the gross proceeds from sales on behalf of their non - resident consignors and to pay to the commissioner a sum equal to one per cent of such proceeds, or such lesser sum as may have been agreed with the commissioner

    居港代銷人須每季向稅務局局長申報他代非居港寄銷人所作的銷售總額，並須同時向稅務局局長繳付一筆相等於該銷售總額的1 %的款項或稅務局局長所同意的較少款項。
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