appreciation tax 中文意思是什麼

appreciation tax 解釋
增值稅
  • appreciation : n. 1. 評價，鑒別。2. 知道，了解。3. 鑒賞，欣賞。4. 感謝；感激。5. （地價等的）上漲，騰貴 （opp. depreciation）。
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal

    具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。
  2. Land appreciation tax has four levels of progressive tax rate

    土地增值稅實行4級超額累進稅率：
  3. The surplus amount of the land appreciation tax payer s income from real estate transfer subtracting the fixed amount of deduction is the volume of increased value

    土地增值稅納稅人轉讓房地產所取得的收入減除規定扣除項目金額后的余額，為增值額。
  4. The group has made appropriate provisions for such land appreciation tax in the financial statements as at 31 december 2006, in respect of the properties sold prior to that date

    本集團已於截至二零零六年十二月三十一日止年度內，為於此日期前出售的物業就該等土地增值稅作出了適當撥備。
  5. Furthermore, the diversified development mix between leasing and sales properties within the group s development portfolio in mainland china also limits the group s exposure to the impact of land appreciation tax going forward

    此外，集團在中國內地擁有多元化的租賃及出售物業租合，亦有助減低集團未來因土地增值稅所受的影響。
  6. Furthermore, as of 1 february 2007, the state administration of taxation began to enforce more strictly the levy of land appreciation tax on the sale or transfer of state - owned land use rights, buildings and their ancillary facilities in mainland china

    此外，國家稅務總局由二零零七年二月一日起，就於中國大陸之國有土地使用權建築物及其相關設施的出售或轉讓，更嚴格徵收土地增值稅。
  7. Tell from plan duty principle, value added tax is with commodity ( include a service, similarly hereinafter ) a kind of duty that appreciation forehead is levy object, because this calls value added tax

    從計稅原理上講，增值稅是以商品（包括勞務，下同）增值額為征稅對象的一種稅，因此叫增值稅。
  8. At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause

    最後，總結稅收對投資處理的原則，稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅，保持利息、股息等投資所得和投資轉讓增值（資本利得性質）的稅負平衡，防止企業過分使用負債的弱化資本現象，鼓勵企業的長期投資，防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。
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