非稅支付 的英文怎麼說
中文拼音 [fēishuìzhīfù]
非稅支付
英文
non-tax payments-
Article 62 " the amount of payment " mentioned in article 19, paragraph 2 of the tax law means cash payments, payment by remittances, and amounts paid by account transfers, as well as amounts in equivalent cash value paid in non - cash assets or rights and interests
第六十二條稅法第十九條第二款所說的支付的款額，是指現金支付、匯撥支付、轉賬支付的金額，以及用非貨幣資產或者權益折價支付的金額。Hong kong s existing tax base is very narrow by international standards, relying on only a limited range of taxes and non - tax income to support our public expenditure
以國際標準來說，香港現有的稅基非常狹窄，只依賴有限的稅種及非稅項收入來應付公共開支。Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction
盡管有第5 . 4 a條之規定，除非及直至本行收到任何相反之指示，本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或收回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他收入項目出示以取得付款，及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠認股權證及類似證券iii以中期收據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規定之款項或本行認為須扣減或預扣之款項或本行認為根據任何司法管轄權區之任何有關稅務機構之法律或慣例須支付或負責之款項。Contractors are currently unable to provide fai piaos to support payment requests for non - vat materials listed in their material purchase orders
承包商通常不能夠提供發票來支持他們采購訂單上列出的非增值稅材料的支付請求。Severance payments and long service payments that are required to be paid under the employment ordinance are not assessable to salaries tax, as they are not payments for services rendered but for termination of the employment
依足雇傭條例所須支付的遣散費及長期服務金毋須繳付薪俸稅，由於這些款項並非由提供服務而得，而只屬在終止僱用時所收到的款項。Therefore, the purpose of this paper is that, supporting vulnerable groups should be a long, stable and lasting course. as to the government, it need to make a policy system which supports the vulnerable groups constantly and legally. the government should use such policy as finance, tax, transfer payments, and so on, in order that the vulnerable groups could break away from the vulnerable state as soon as possible, so as to clears the obstacle of our magnificent goal
因此，本文認為，扶持弱勢群體應當是一個長期的、穩定的、持續的過程，非朝夕之間就能夠完成的，就政府而言，需要制定並不斷完善扶持弱勢群體的政策體系並使之制度化、法律化，長期穩定下來，充分運用包括財政、稅收、轉移支付以及補貼等多種政策手段，為扶持弱勢群體早日擺脫弱勢狀態發揮應盡的職責，從而為順利實現全面建設小康社會的宏偉目標掃清障礙。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。To idiographic institution, the main causes of the debts forming are as follow : the finance rights and affair rights are digit in the process of the finance and tax system, the finance rights are up collecting, and the affairs rights are down moving, the finance gap formed in the process of the finance and tax system, the comparative economic shrink in the anaphase country reform, the finance ingathering became fewer : the political and the administration system reform is disjoint to the economic system reform, the village and town government financial action is lost echo obligation, the expenditure break through the budget, and so on, otherwise, the country financial system reform is lag, the invests are becoming bad for the country government intervention to economic field, the country government action is short of efficient criterion, cut down the centre transferring geld to the farmers and delay to carry out the legal payment ; the effective supervision to the loan is short of about national to the non - financial machine, and so on, so the debts form at last
但從根本講，還是制度的原因，是國家通過制度的安排來對利益進行重新分配，導致鄉鎮政府財政收入短缺，產生債務需求，最終形成債務。從具體的制度上看，主要有:財稅體制改革中的財權與事權的錯位，財權向上集中、事權不斷下移;農村稅費改革產生財政缺口;農村改革後期出現的經濟相對萎縮，財政收入減少;政治制度和行政管理制度改革與經濟改革脫節，鄉鎮政府財政行為失去應有的約束，導致開支突破預算等等，產生債務需求。另外，農村金融體制改革的滯后;鄉鎮政府對經濟領域的高度介入，出現經濟投資虧損;政府行為缺乏有效規范，截留老百姓的轉移支付款項、拖延履行法定支付義務;國家對非金融機構借貸行為缺乏有效監管等等，產生債務供給。" the proposed amendment seeks to deem royalty income earned by a non - hong kong business entity to be chargeable to profits tax where the payer a business entity in hong kong is allowed a deduction as an expense incurred in deriving assessable profits in hong kong
我們的修訂建議是，如付款人一個在香港的商業實體獲扣除專利權費用作為因取得在香港的應評稅利潤而招致的開支，則收款的非香港商業實體賺取的專利權費收入將被視為須課利得稅。2. to strengthen anti - avoidance provisions to restrict more stringently deduction for certain interest payable to non - associated persons only. 3
2 .加強防止避稅條文，以更嚴格限制只有支付給非相關人士的某些利息才可扣稅。Article 37 the payable income taxes on the incomes obtained by a non - resident enterprise as prescribed in paragraph 3, article 3 of the present law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due
第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。Article 38 as regards the payable income taxes on the incomes obtained by a non - resident enterprise within the territory of china from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ
第三十八條對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。Unless otherwise indicated, shipping charges are billed to the shipper s ups account number and the consignee or receiver pays duties taxes. the ups paper waybill does not support the sdv billing option
運費一般以寄件人的ups帳戶號碼支付，收件人則負責繳付關稅和稅項。除非特定指明，否則ups的手寫運貨單是不會支援sdv的繳款選項。Rather than lightening the extra tax load it has imposed on american expatriates ? or their employers, who often pick up the bill ? congress has just made it heavier still
國會非但沒有對美國在外人員或是常為他們支付費用的僱主減輕額外賦稅，反而進一步加重。分享友人