fixed assets tax 中文意思是什麼

fixed assets tax 解釋
固定資產稅
  • fixed : adj. 1. 固定的；確定的，不變的，固執的。2. 【化學】凝固的，不易揮發的。3. 〈美口〉（在經濟上）處境…的。4. 〈美俚〉（比賽等）通過作弊預先安排好結果的。
  • assets : （資產）：企業所擁有的資源。
  • 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. Fixed assets betterment tax

    固定資產改良稅
  2. As a developing country in the process of transmission, we suggest that china select a synthetical method to finance annuity, including the social insurance tax, pension bond, social insurance lottery, treasury compensation and selling national assets, etc. at the same time, in the aspect of operation, we combines fixed assets investment, company and financial investment, stock investment and commerce credit to decrease risk and increase the value of annuity

    本文認為作為轉軌過程中的發展中國家，中國養老金籌資方式的選擇應綜合利用社會保障稅、養老保障國債、社會保障彩票、財政補貼和國有資產變現等方法，同時在運營方面要將固定資產投資、企業與金融債券投資、股市投資、商業信用等方法結合起來使用，以降低風險，確保增值。
  3. The transformation of value - added tax enhances the remuneration rate of investment, reduces investment risk, strengthens investment ability of enterprise fixed assets, is beneficial to the renewal and transformation of technique

    增值稅轉型提高企業固定資產投資報酬率，降低企業固定資產投資風險，加強了企業固定資產的投資能力，有利於調動企業擴大固定資產投資、加強技術更新改造的積極性。
  4. The revenue of the local governments includes business tax, income tax of the enterprises subordinate to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets, tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25 % of the value added tax, 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources

    屬于地方財政的收入包括營業稅，地方企業所得稅，個人所得稅，城鎮土地使用稅，固定資產投資方向調節稅，城鎮維護建設稅，房產稅，車船使用稅，印花稅，屠宰稅，農牧業稅，農業特產稅，耕地佔用稅，契稅，增值稅25 %部分，證券交易稅（印花稅） 50 %部分和除海洋石油資源以外的其他資源稅。
  5. Investment in fixed assets in 10 million a above one, in 5 years, reward to pay income tax place 100 % retained in fact according to enterprise

    固定資產投資在1000萬元以上的， 5年內按企業實交所得稅地方留成的100 %獎勵。
  6. Enterprises are free of charge of the land use fee during the construction period and enjoy deferral of the fixed assets investment adjustment tax

    中外企業在建設期間免交土地使用費，緩征固定資產投資方向調節稅。
  7. Fixed assets investment orientation regulation tax

    固定資產投資方向調節稅
  8. Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer

    外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。
  9. The author argues the tax planning of fixed assets should subject to and serve the enterprise strategy. in the course of tax planning, we not only should take the tax factor into account but also non - tax factors

    筆者認為固定資產納稅籌劃應服從和服務于企業戰略，籌劃時不僅要考慮稅收因素，還要考慮非稅收因素，其目的不是「稅負最輕」或「納稅最小」 ，而是稅后收益最大化。
  10. This article centers on the pursuit of maximization of after tax income. grounded on such as effective tax planning theories and so on, combined with the actual situation of our country, from taxpayer ' s standpoint, it makes researches on tax planning of fixed assets from two aspects both the theory and the practice

    本文圍繞追求稅后收益最大化這條主線，以有效納稅籌劃理論等為依據，結合我國的實際情況，站在納稅人的立場，對企業固定資產納稅籌劃從理論和實務兩個角度展開了研究。
  11. Aimed at the maximization of after tax income. chapter four began with some problems existing in current tax planning of fixed assets and constructed a new thought frame of tax planning of fixed assets according to the effective tax planning theories, then guided by the above thought frame, this paper studied the practice regarding tax planning of fixed assets from several sectors such as the obtainment, depreciation, continuous payout, operation and disposition of fixed assets to the comprehensive case

    第四章從當前固定資產納稅籌劃存在的某些問題入手，根據有效納稅籌劃理論，以稅后收益最大化為目標，構建了一個新的固定資產納稅籌劃思維框架;然後，在這個思維框架的指引下，分別從固定資產的取得、折舊與后續支出、運用和處置幾個環節到綜合案例，研究了固定資產納稅籌劃的實務。
  12. During the transformation of value - added tax, the different credit policy of input value - added tax when enterprises buy fixed assets will cause some financial indexes to change

    摘要增值稅轉型過程中，由於對購進固定資產進項稅額抵扣政策的不同，必將引起相關財務指標的變化。
  13. After - tax gain on disposal of fixed assets transferred to additional paid - in capital

    凡處分固定資產之溢價收入，于減除應納所得稅后之餘額轉列資本公積者皆屬之。
  14. These taxes include the corporate portion of residents taxes, and the fixed assets tax

    這些稅收包括居民稅的法人部分和固定資產稅。
  15. At present, a certain proportion of the tax revenue from the three metropolitan taxes corporate portion of the residents tax, fixed assets tax and special land ownership tax is allocated to the ward governments

    目前，來自三種都稅居民稅的法人部分固定資產稅和特殊土地所有稅的稅收按確定比例劃撥給了區政府。
  16. At the same time, reducing expenses, enriching reserves, increasing the earning assets and cutting down fixed assets are also to be taken into consideration. on the basis of the above contents and conclusions, this study points out some macropolicy selections including removing limitation on capital raising, investment channels, alleviating tax and encouraging merger and acquisition

    壽險業經營風險的化解和防範主要依靠壽險公司不斷提高經營能力，但作為一個有關國計民生的幼稚產業，國家政策也應當給予扶持，解決目前壽險經營面臨的資本困境、投資困境和稅賦負擔，鼓勵保險公司的並構和重組以提高經營實力
  17. Analysis of effects of transformation of value - added tax on investment of fixed assets of enterprises

    增值稅轉型對企業固定資產投資的影響
  18. This paper analyses the different effects of transformation of value - added tax on the investment of enterprise fixed assets from remuneration rate of investment, investment risk and investment capacity of fixed assets

    從固定資產投資報酬率、投資風險、投資能力等方面，分析增值稅轉型對企業固定資產投資產生的不同影響。
  19. Investing in the project of the tertiary industry ( not include the development item of the real estate ), the investment in fixed assets is above 5 million yuan, from is it open profit - making year case to build up, one year is it reward to pay income tax place 100 % retained in fact according to enterprise, reward according to place 50 % retained in the 4th ? 5th year

    投資第三產業項目（不包括房地產開發項目） ，固定資產投資在500萬元以上的，從建成營業獲利年度起， 3年內按企業實交所得稅地方留成的100 %獎勵，第4 - 5年按地方留成的50 %獎勵。
  20. According to national industrial policies, a temporary zero tax rate is exercised for the investment from new technical service users, national sci - tech problem - tackling projects, intermediate experiment, industrial experiment, open laboratories, projects of military industrial products for national defence service and their accessory products after regulatory tax for fixed assets investment is levied on those above projects

    根據國家產業政策，新建科研業務用戶、國家科技攻關項目和高技術攻關項目、中間試驗、工業試驗和開放性試驗室以及直接為國防服務的軍工產品、國防專用配套產品項目的投資，在徵收固定資產投資方向調節稅時，暫執行零稅率。
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