預交所得稅 的英文怎麼說
中文拼音 [yùjiāosuǒdeshuì]
預交所得稅
英文
income tax prepaid-
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。Article 16 on the balance sheet day, the current income tax liabilities ( or assets ) incurred in the current period or prior periods shall be measured in light of the expected payable ( refundable ) amount of income taxes according to the tax law
第十六條資產負債表日，對于當期和以前期間形成的當期所得稅負債（或資產） ，應當按照稅法規定計算的預期應交納（或返還）的所得稅金額計量。This comprehensive and systematic analysis way indicated in this article is expected to be attributable to the further research work in this field. by detailing the analysis in 4 respects ( stock issuance, stock exchange, stock income and stock legacy ), we conclude that the taxation system for security market has resource distribution and adjustment capability so as to influence the security market behavior and thus the social resource allocation by generating “ income effect ” and “ replacement effect ” through variety of mechanisms, such as psychological anticipation mechanism, price mechanism and investors ’ income mechanism
通過對四個方面（證券發行環節、證券交易環節、證券所得環節和證券遺贈環節）課稅經濟效應的剖析，我們可以看到，證券市場稅收制度能夠通過心理預期機制、價格機制，以及投資者收入機制等傳導機制釋放「收入效應」與「替代效應」 ，發揮其分配功能與調節功能，直接影響證券市場的運行，進而影響社會資源的配置。
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