credit exemption 中文意思是什麼
credit exemption
解釋
學分豁免制-
The second section deals with the basic rights of exemption rights. it is held that hypothecation, mortgage, lien and preconsideration are entitled to exemption rights but not deposit. the third section deals with the issue of the exemption rights party ' s application right and credit declaration
第二部分別除權的基礎權利，文章認為，抵押權、質權、留置權、優先權可在破產法上享有別除權，而定金不適用別除權。 -
Part two explains the unfair clauses out of consumer credit contract, which mainly concern the withdrawal clause, the loss of expecting rights clause, the exemption clause, and the defection guarantee clause
第二部分論述了消費信用合同中所經常出現的不公平約款，即取回條款、期限利益喪失條款、免責條款及瑕疵擔保條款。 -
Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations
美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。 -
In general, tax exemption provides greater relief than would be provided by tax credit
一般情況下，申請入息豁免徵稅較申請稅收抵免可得到更多的稅務寬減。 -
A taxpayer claiming exemption relief under section 8 of the inland revenue ordinance tax credit under the arrangement for the avoidance of double taxation on income with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary
納稅人如根據稅務條例第8 1a c條申請豁免寬免或根據安排申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表稅款收據及行程表。 -
Evidence of the payment of individual income tax is required. in general, tax exemption under section 8 provides greater relief than would be provided by tax credit
一般而言，根據第8 1a c條申請入息豁免徵稅較申請稅收抵免可得到更多的稅務寬減。 -
Evidence of the payment of individual income tax is required. in general, tax exemption under section 8 ( 1a ) ( c ) provides greater relief than would be provided by tax credit
一般而言，根據第8 （ 1a ） （ c ）條申請入息豁免徵稅較申請稅收抵免可得到更多的稅務寬減。 -
The first section deals with the concept and features of exemption rights, the relations between exemption rights and security credit, the relations between exemption rights and credit of bankrupts, and relations between the exercise of exemption rights and procedures of bankruptcy
第一部分別除權概述，介紹了別除權的概念與特徵、別除權與有財產擔保債權的關系、別除權與破產債權的關系、別除權的行使與破產程序的關系。 -
To continue implementing the preferential taxation policy that exemption of business tax in three years for eligible and qualified credit guarantee agencies for small and middle - sized enterprises, as provided for in the circular of the general office of state council on forwarding several opinions of the state economy and trade commission on the policies for encouraging and promoting the development of small and middle - sized enterprises ( guo ban fan [ 2000 ] no. 59 )
（五）繼續執行《國務院辦公廳轉發國家經貿委關于鼓勵和促進中小企業發展若干政策意見的通知》 （國辦發2000 59號）中規定的對符合條件的中小企業信用擔保機構免征三年營業稅的稅收優惠政策。 -
It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。 -
It is held that l ) the difference between security credits and exemptions rights is essential just like that between the common credits and security interest, which can not be mixed up ; 2 ) where the bankrupt secures his own debt with his own property, the creditor is entitled to exemption right, and the claim belongs to credit of bankrupt ; 3 ) the exercise of exemption rights is not subject but closely related to the procedure of bankruptcy
文章認為： 1 、 「有財產擔保債權」與「別除權」有本質區別，是債權和擔保物權的關系，不能混同使用。 2 、破產人以其財產為自己債務提供擔保時，債權人享有別除權，其債權也屬于破產債權。 3 、別除權的行使不受破產程序的限制，但與破產程序緊密相關。 -
The above exemption and relief is, however, only granted upon application with supporting documents and a taxpayer seeking tax exemption relief is required to complete, as appropriate, section 4 i. e. tax credit under the arrangement for the avoidance of double taxation on income with the mainland or section 6 i. e. application for full partial exemption of income included under part 4. 1 of b. i. r. 60 of the appendix to tax return individuals
申請豁免及寬免必須遞交佐證文件並且填寫個別人士報稅表附錄的第4部分即根據內地與香港特別行政區所訂關于對所得避免雙重徵稅安排申請有關的稅收抵免或第6部分即申請將個別人士報稅表b . i . r .表格第60號第4 . 1部所列的全部或部分入息豁免徵稅。 -
Applicants who have taken modules courses mapped correspondingly to this programme s modules can apply for credit exemption
學員如曾修讀與本課程性質相同的科目可申請學分豁免。 -
A taxpayer is required to report his full remuneration in part 4 of the tax return individuals and if he wishes to claim tax credit or income exemption, full details must also be provided, as appropriate, in section 4 or 6 of the appendix to the tax return with
納稅人必須將全部薪酬填寫在個別人士報稅表的第4部，如有意申請稅收抵免或豁免徵稅，則必須在報稅表附錄的第4部分或第6部分提供詳情，並連同
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