非稅所得 的英文怎麼說

中文拼音 [fēishuìsuǒde]
非稅所得 英文
non-taxable income
  • 非 : Ⅰ名詞1 （錯誤） mistake; wrong; errors 2 （指非洲） short for africa 3 （姓氏） a surname Ⅱ動詞1 ...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  1. Clothier jerome finkelstein pulled three years in the slammer for failing to pay income and social security taxes on $ 1 million in wages paid to illegal aliens

    服裝業者芬克爾斯坦在付給非法移民的100萬美元工資中未繳納所得稅及社會保險稅，因而坐牢三年。
  2. Article 48 of the tax collection and management law stipulates that with regard to those who illegally print invoices, the tax authorities shall recriminate the illegally printed invoices, confiscate their illegal gain and impose fines

    《征管法》第48條規定，非法印製發票的，由稅務機關銷毀非法印製的發票沒收非法所得，並處罰款。
  3. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。
  4. In case a non - resident enterprise has set up two or more organs or establishments within the territory of china, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ

    非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業所得稅。
  5. Companies are only taxed on income earned in hong kong ; the current rate is 17. 5 per cent

    僅就香港來源所得征稅，現行稅率為17 . 5 %非香港來源收入中國大陸不征稅
  6. The amount of non - cash donations or contributions which is deducted from the gross consolidated income in accordance with the provisions of the income tax act and other laws

    四、依所得稅法或其他法律規定於申報綜合所得稅時減除之非現金捐贈金額。
  7. For the purposes of the first paragraph hereof, the phrase " change in tariff classification " means that, following manufacture or processing in a certain country ( region ) using materials not originating in the said country ( region ), the resulting goods cause a change in the tariff subheading or heading of the prc import and export tariffs

    本條第一款所稱稅則歸類改變，是指在某一國家（地區）對非該國（地區）原產材料進行製造、加工后，所得貨物在《中華人民共和國進出口稅則》中某一級的稅目歸類發生了變化。
  8. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  9. Article 23 the deferred income tax assets and deferred income tax liabilities shall be respectively presented as the non - current assets and non - current liabilities in the balance sheet

    第二十三條遞延所得稅資產和遞延所得稅負債應當分別作為非流動資產和非流動負債在資產負債表中列示。
  10. Secondly, with regard to illegally carrying, mailing, transporting or depositing blank invoices, tax authorities will take over the invoices, confiscate the illegal gains and impose a less than 10000 yuan fine

    二是對非法攜帶、郵寄、運輸或者存放空白發票的，由稅務機關收繳發票，沒收非法所得，可以並處1萬元以下的罰款。
  11. 5. foreign funded productive enterprises operating within the approved scope of business shall be exempted from enterprise income tax and shall be taxed half for the enterprise income tax should they be non - productive enterprises

    5外商投資企業在批準的經營期間，屬于生產性企業的，免征地方所得稅屬于非生產企業的，減半徵收地方所得稅。
  12. On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax

    摘要文章從事業單位核算基礎出發，對事業單位存貨非正常損失、接收資產捐贈及所得稅等3種具體會計業務的處理提出了修改意見。
  13. This will be done by an “ informality tax ” of 2 % on cash deposits exceeding a cumulative monthly 20, 000 pesos ( $ 1, 850 ), which formal workers will be able to deduct from their taxes, and by increasing penalties for tax evaders

    對于那些銀行存款月累計現金存入超過2萬比索（相當於1850美元）的居民要徵收2的「非正式稅」 ，這些稅額在繳納正式所得稅時可以抵銷；而對于那些逃稅者採取的懲罰力度也會相應加大。
  14. Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses

    第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。
  15. Progressive tax rate, as a major concept in the taxation, is frequently used in income tax

    摘要累進稅率是稅收學中一個非常重要的概念，在所得稅中經常使用。
  16. As regards a non - resident enterprise which earns any income as prescribed in paragraph 3, article 3 of the present law, the place at the locality of the obligatory withholder shall be the tax payment place

    非居民企業取得本法第三條第三款規定的所得，以扣繳義務人所在地為納稅地點。
  17. Article 51 in case a non - resident enterprise earns any income as prescribed in paragraph 2, article 3 of the present law, the tax payment place shall be the place at the locality of the organ or establishment

    第五十一條非居民企業取得本法第三條第二款規定的所得，以機構、場所所在地為納稅地點。
  18. Taxable incomes obtained outside the territory of china by a non - resident enterprise having organs or establishments inside the territory of china, but having actual connection with such organs or establishments

    （二）非居民企業在中國境內設立機構、場所，取得發生在中國境外但與該機構、場所有實際聯系的應稅所得。
  19. In the spirit of this stipulation, the detailed rules for implementation of the tax collection and management law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating export tax reimbursement, tax authorities, besides confiscating the illegal gains, may impose a less than 100 percent fine for paying no or less tax or cheating tax payment

    《征管法實施細則》根據這一規定精神對為納稅人、扣繳義務人提供發票，導致未繳、少繳稅款或者騙取出口退稅款的，明確「稅務機關除沒收非法所得外，並可以處未繳、少繳或者騙取的稅款一倍以下的罰款」 。
  20. Tax payers financing unrelated scientific and higher educational institutions in the development of new products, technology and process have the right to deduct the expenditure for financing form the taxable income amount in the current year

    54資助非關聯的科研機構和高等學校研究開發新產品、新技術、新工藝的納稅人，有在當年度應納稅所得額中扣除資助支出的權利。
分享友人
分享到 Line

分享到臉書