current taxes 中文意思是什麼
current taxes
解釋
本期稅收-
Firstly, defects of current realty taxes and fees
首先，現行房地產稅費體系問題不少。 -
The canadian taxpayers federation estimates ottawa will haul in roughly $ 6. 1 - billion in taxes from gasoline sales in the current budget year, up 7 per cent from $ 5. 7 - billion last year
加拿大納稅人聯盟估計，聯邦政府在本財政年度里將從汽油稅上收取61億的稅款，在去年57億油稅基礎上增加了7 。 -
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。 -
Article 36 current liabilities refer to the debts which will be paid off within one year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, other payables, provision for expenses, etc
第三十六條流動負債是指將在一年或者超過一年的一個營業周期內償還的債務，包括短期借款、應付票據、應付帳款、預收貨款、應付工資、應交稅金、應付利潤、其他應付款、預提費用等。 -
Current liabilities refer to the debts which should be paid off within a year or an operating cycle longer than a year, including short - term loans payable, notes payable, accounts payable, advances from customers, accrued payroll, taxes payable, profits payable, dividends payable, other payable, provision for expenses, etc
流動負債是指將在一年或超過一年的營業周期內償還的債務，包括短期借款，應付票據、應付帳款、預收帳款、應付工資、應交稅金、應付利潤、應付股利、其他應付款、預提費用等。 -
Tax rate should ask your director tax collector. prepay taxes cannot turn into current profit and loss
稅率應該去問你們主管稅務員。預繳稅金不能轉入當前損益。 -
For example, current policy decisions may imply that taxes on labour or capital will be much higher in future
例如，當前的決策可能暗示，未來的勞動力或資本稅賦將比現在高得多。 -
Examples are accounts payable, notes payable, the current portion of long - term debt, and various accrued items such as salaries payable and taxes payable
應付帳款、應付票據、長期債務的當期分攤額，以及諸如應付工資和應付稅款等種種應計項目都是流動負債。 -
The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income
該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。 -
This paper makes comments on the rural tax and fee reform, analyses the necessity to abolish the current rural tax system, suggests that we should extend the collection range of income tax, levy taxes on land usage and property and design new rural tax system based on the rule of public finance
摘要從農村稅費改革成效評價引申到對農村稅制建設的思考，分析了取消現行農業稅的必要性，提出了在公共財政框架下，擴大個人所得稅徵收范圍，開征統一的土地使用稅和財產稅，建立城鄉統一稅制的建議。 -
This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 1 -
There are more than 20 kinds of current tax revenue in our country, categories of taxes that general enterprise often involves reach more than ten kinds
我國現行的稅收有二十多種，一般的企業常涉及的稅種達十種之多。 -
With the trend of change from fee to taxes and the advantage position of the taxes in economic means of environmental protection, this text introduces the concept of “ ecological taxes ”. otherwise, uses the experience of the ecological taxes system reform in some developed countries for reference to put forward the project of ecological taxes system in the context of china on the foundation of the current taxes system
結合費改稅的大趨勢以及稅收在環保經濟手段中的優勢地位，本文引入了生態稅收的概念，並借鑒國外生態稅改革的經驗，提出在現行稅制的基礎上構建適合我國國情的生態稅收制度體系的方案。 -
We find that current asset turnover, debt ratio, revenue growth rate, profit margin before taxes and investing gains, return before taxes on assets et al. can predict financial distress accurately
研究發現，由流動資產周轉率、資產負債率、銷售收入增長率、扣除投資收益的稅前銷售利潤率和稅前資產利潤率這五個財務指標建立的數學模型具有較強的預測能力。 -
For overcoming the malpractice of this system, lightening the burden of the peasants, the author has been to many villages and towns of yingkou city area to make an on - the - spot investigation. through discussions with peasants and officials at all levels in charge of agriculture and taxation, studying all the related documentations on fees and taxes reform in the rural area, the author analyzes the importance, causes and the difficulties of the fees and taxes reform, studies basic practices and the effect of transforming administrative fees into taxes in anhui province, the current situation of yingkou city area and the relative policies of the state. in this article, from keeping fees and taxes reform the normal nature, strengthening supervision in fees and taxes reform management, increasing propagating, standardizing fees and taxes levy and manage organization and range, advancing fees and taxes reform positively and steadily, the author proposes a tentative plan and measures on the fees and taxes reform in yingkou as well as issues needing attention
為了克服這種體制的弊端，切實減輕農民負擔，本文作者深入到營口市一部分鄉（鎮） 、村幹部群眾中進行調研，並與稅務、農業主管部門的同志進行了座談，了解情況，徵求意見，研究了大量有關農村稅費改革的文獻資料，分析了稅費改革的重要意義、稅費問題產生的原因和改革的難點，研究了安徽省稅費改革的基本做法和主要成效，分析了營口市稅費改革的現狀和國家有關政策，從保持稅費改革的規范性、強化對稅費改革的監督管理、加大宣傳力度、規范稅費征管機構及管理范圍和要積極穩步地推進稅費改革幾個方面，提出了營口市稅費改革方案措施的的初步設想及應該注意的有關問題。 -
After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "
通過對解放后不動產稅制的歷史沿革及形成的背景的分析，明確我國不動產稅收制度發展、變化的過程，以及我國現行不動產稅收體系的歷史淵源；從大量涉及到不動產稅收的法律、法規入手，研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種，並理清了它們的主要規定；通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析，得出了稅費混雜，市場負擔過重以及稅制結構「重流輕存」的結論；通過對不動產各項稅種的詳盡考察，得出了我國不動產稅制體系中存在的主要問題；通過分析各國（地區）不動產稅收體系的構成，以及在取得、保有、轉移三個環節上的稅制關系，提出了我國不動產稅制體系可以借鑒的經驗和啟示；通過借鑒各國（地區）不動產稅收體系構建的經驗，結合我國的實際情況，找到了實現改革我國不動產稅制目標的途徑，構建、完善我國在新時期的不動產稅收體系，並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。 -
The regional economic policy plays an important role in promoting development of regional economy the authority should actively undertake macro - - adjustment and control in order to implement the great strategy for the development as well as giving full play to guiding and organization functions ， which entails taking advantage of such macroeconomic tools as fiscal taxes ， finance ， prices to improve resources allocation and adjust relations of production among others ， fiscal and taxation policy ， being on of the major means for macro - adjustment and control ， can help deepen the western development and the latter in tum will be conductive to the reform of fiscal and taxation system the paper theoretically proposes apromoting the western development concepti on of fiscal and taxation policy after carefully considering china ’ s reality there are 4 parts firstly ， the importance of the western development is emphasized secondly, the current fiscal and taxation system are reviewed thirdly, the fiscal and taxation policies for western development are stated from both theoretical and practical aspects at last ， correlative measures matching the fiscal & taxation policy are analyzed to support the western development
縱觀世界各國的經濟發展歷程，無不是以生態環境為成本、以資源消耗為代價實現的高速增長，當其經濟發展達到一定階段后，就必然會陷入「貧困- -增長- -環境退化」的惡性循環，中國東部的開放也未能夠走出這一怪圈。有鑒於此，我國的西部開發戰略應當充分考慮國內外經驗教訓，把生態環境的保護與改善納入發展規劃，使西部開發的負效應降到最低點，使西部社會經濟成為良性循環的可持續發展的社會經濟。因此，西部開發戰略要實現社會經濟環境的協調發展，走可持續發展之路是西部開發的必然選擇。 -
In the current year, the group adopted ssap 12 revised " income taxes " issued by the hksa which is effective for the current year s financial statements
于本年度，本集團采納由香港會計師公會頒布並適用於本年度之財務報表之會計實務準則第12號經修訂之所得稅。 -
Because of that, we need to study the cost of taxation under asymmetric information conditions, it is not merely help us analyze the current situation and problems of taxation cost in our country, meet the desirability of economic development, abundant theoretical system of tax revenue of our country, perfect our country ' s tax system and tax policy, improve the efficiency of tax collection and management, make taxpayers to pay taxes in accordance with the law and legal system, complete the taxation framework of our country ; but also help us pursue the effective way to reduce and optimize taxation cost
絕對的理想模型並不存在。因此，研究不對稱信息條件下的征納博弈和稅收成本，將具有一定的現實意義，不僅有利於分析我國稅收成本的現狀及存在的問題，適應我國經濟發展的客觀需要，豐富我國稅收理論體系，健全和完善我國稅收制度及稅收政策，提高稅收征管效率，培養納稅人依法納稅的意識和完善我國稅收法制環境;而且有利於探尋控制和降低稅收成本的有效途徑。 -
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。
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