exemption of tax 中文意思是什麼

exemption of tax 解釋
免稅
  • exemption : n. 1. 免除；豁免，免稅〈尤指部分所得稅〉。2. 取得豁免的原因。
  • of : OF ＝Old French 古法語。
  • 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. Consultation on exemption of offshore funds from profits tax

    豁免離岸基金繳付利得稅的諮詢
  2. Public consultation on exemption of offshore funds from profits tax

    豁免離岸基金繳付利得稅諮詢
  3. Consultation paper on exemption of offshore funds from profits tax

    豁免離岸基金繳付利得稅的諮詢
  4. To obviate the need for yearly setoff of property tax against profits tax, a corporation can apply for exemption of property tax on the property concerned

    為了免除每年須用物業稅抵銷利得稅，法團可申請豁免繳交有關物業的物業稅。
  5. The shanghai tax authority issued the “ notice for replacement of tax exemption certificate for toll manufacturing ” ( hu guo shui jin [ 2007 ] no. 4 ) on 19 january 2007

    上海市稅務局於2007年1月19日頒布《關于補辦來料加工免稅證明有關事宜的通知》 （滬國稅進[ 2007 ] 4號） 。
  6. Article 19 the so - said “ also applicable ” in paragraph 2, article 11 of the act means that, for the new towns approved by the executive yuan before the act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands

    第19條本條例第十一條第二項所定亦適用之，指本條例公布施行前經行政院核定開發之新市鎮，于經行政院核定應實施區段徵收或特定區計畫確定應實施區段徵收之日起，至實施區段徵收發還抵價地五年內，應實施區段徵收?圍內之土地，因繼承或配偶、直系血親間之贈與而移轉者，亦適用同條第一項之規定，免徵遺產稅或贈與稅。
  7. Exchange note for reciprocal exemption of tax on shipping income ?

    互免海運企業運輸收入稅收換文； ?
  8. To implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category

    答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。
  9. Tax return - individuals ( bir 60 ) returns which require submission of supporting documents, e. g. during the relevant year, the taxpayer was operating a sole - proprietorship business that had a gross annual income of more than $ 500, 000 or he claims full or partial exemption of his employment income

    須隨個別人士報稅表提交佐證文件的個案，例如在有關年度該納稅人經營全年總收入超過500 ， 000元的獨資業務或納稅人就其薪俸入息申請全部或部分豁免徵稅。
  10. The foreign - invested enterprises handling exports except otherwise provided for may apply to tax authorities monthly for an approval of refund or exemption of value - added tax and consumption tax for themselves or acting as an export agent after customs declaration and listing of the goods as sales in their accounts upon the presentation of related documents

    外商投資企業出口的貨物，除另有規定者外，可在貨物報關出口並在財務上做銷售後，憑有關憑證按月報送稅務機關批準退還或免征增值稅和消費稅。
  11. The two categories have different directions. the dividend based on traditional finance is based on efficient market hypothesis. the dividend based on behavioral finance lead the psychology into the theory to explain the dividend policy 。 the dividend policy based on emh ( the efficient markets hypothesis ) face puzzle : 1 dollar cash dividend has no difference with 1dollar capital gain, in fact the investor pay no attention to the listed firms which do not distribute dividend. why so many listed firms make the decision to distribute dividend even cash dividend is taxed by 20 % and stock dividend is exemption from tax. why the price of the stock rise when the company make the decision to distribute dividend. the dividend policy based on emh do not rationally explain the puzzle of dividend

    通過尋求西方傳統和現代股利理論的研究軌跡，本文認為公司股利理論體系可以劃分為基於標準金融學的股利理論和基於行為金融學的股利理論兩大類。兩者的研究出發點和研究角度各有不同。標準金融學的股利政策理論是建立在有效市場假說和理性經濟人基礎之上的，而股利行為理論則引入社會學和心理學等學科的研究成果來闡釋和論證股利政策，從微觀個體的行為以及產生該行為的更深層次心理、社會動機來解釋、研究和預測個體心理決策程序對股利政策的影響以及如何運用心理學和金融原理來改善決策行為。
  12. Therefore many provinces, cities and regions have worked out some policies and rules with the approaches of tax exemption and reduction, financial appropriate funds, financial interest deduction, venture compensation etc. to promote development of local venture capital industry, with the development of hubei ' s hi - tech industry, the venture capital industry has been fast developed

    因此，很多省市、地區制訂了促進本地風險投資發展的一些政策、規定，從稅收減免、財政撥款、財政貼息、風險補償金等方面來促進風險投資業的發展。隨著我省高新技術產業的發展，風險投資業也得到了較快的發展。
  13. The basic principle of tax computation and exemption in valuing import equipment

    進口設備價值評估中稅項計免的基本原則探析
  14. On 20 may, the state administration of taxation issued the circular on several issues on exemption of corporate income tax with the investment contributions by purchasing domestic made equipments by foreign invested enterprises and foreign enterprises which clarified the exemption of corporate taxes with production lines, integrated equipments, equipments simply assembled with imported spares, domestic made equipments purchased in additional investments, domestic made equipments investments in merger or separation of enterprises

    5月20日，國家稅務總局下發關于外商投資企業和外國企業購買國產設備投資抵免企業所得稅若干問題的通知（國稅函[ 2005 ] 488號） ，就生產線、集成設備、進口料件簡單組裝后銷售的設備、追加投資項目所購買國產設備、以及合併、分立企業國產設備投資抵免企業所得稅的問題做了明確規定。
  15. In its reform, therefore, we can begin with improving the expense deduction system through scientific measurement, referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity, so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation

    因此個人所得稅改革可以從規范費用扣除制度出發，參照20世紀80年代以來一些發達國家對低收入者採取「標準扣除」 、 「寬免」的辦法，通過科學測算，健全個人所得稅費用扣除制度，選擇以家庭為納稅單位，力爭做到相同收入的家庭納各自相當的稅，更好地體現稅收的公平原則。
  16. Applying for exports tax rebate ( or exemption ), foreign trade enterprises have to be responsible for the truth and legality of their declaration of tax rebate data

    外貿企業在申報出口貨物退（免）稅時，必須對申報退稅資料的真實性、合法性負責。
  17. 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。
  18. Concessions that are available under the scheme include the exemption of profits tax, business tax and stamp duty on purchase of offices by offshore institutions ; and the exemption to professional tax equivalent to salaries tax of hong kong on the offshore institution s non - macao resident managers and specialised technicians for the first three years

    優惠包括豁免離岸機構利得稅營業稅及購買辦公室的印花稅，和豁免離岸機構的外來領導及專業技術人員首三年的職業稅相當于香港的薪俸稅。
  19. Agreement for reciprocal exemption of tax on shipping income ?

    互免海運企業運輸收入稅收協定； ?
  20. After the exemption of agricultural tax, the problem facing villages and towns is not the simple increase or decrease in organizations and funds or the " permutation and combination " of personnel, but institution and mechanism at the deeper level

    摘要免征農業稅后鄉鎮面臨的問題不是機構、經費的簡單增減和人員的「排列組合」問題，而是深層次的體制和機制問題。
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