excess profits tax 中文意思是什麼

excess profits tax 解釋
超額利潤稅
  • excess : n 1 過量;過剩。2 超過,超越。3 超過數量。4 過度,(飲食等)無節制。5 〈pl 〉 過分行為,暴行。adj...
  • profits : 利潤
  • 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. Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law

    第十八條外商投資企業進行清算時,其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額,超過實繳資本的部分為清算所得,應當依照本法規定繳納所得稅。
分享友人