income tax benefit 中文意思是什麼
income tax benefit
解釋
所得稅可退稅款-
If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down
如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。 -
Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification
自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。 -
Any newly - invested project of an fixed capital investment of over one million dollars by foreign investors, or of an fixed capital investment of over ten million yuan by domestic investors, within 5 years from the date of putting into production and ratepaying, the benefit interests of the project taxes will return all the local retaining portion of the corporate income tax to the enterprise
凡在我市新辦固定資產投資100萬美元以上的外商投資項目、固定資產投資在1000萬元人民幣的內商投資項目，自該項目投產納稅之日起5年內，由該項目稅收受益方將企業所得稅地方留成部分全額獎勵給企業。 -
However, if only the husband or the wife is eligible to claim the home mortgage interest deduction but he or she has no income chargeable to tax in any year of assessment, the couple will not be able to benefit from the deduction through election for joint assessment
不過，如合資格申索該項扣除的丈夫或妻子在任何一個課稅年度沒有應課稅入息，這對夫婦便不可透過選擇合併評稅以享有這項扣除。 -
The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange
一、本表適用於按照《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業對外支付管理的通知》的規定，外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征所得稅待遇時填報。 -
Based on the national taxation regulation, besides social insurance and housing fund within the limitation ( three times of social average salary ), any other benefit and housing fund beyond the limitation to the employees must be taxed as individual income and the beneficiary needs to pay the tax accordingly
根據國家稅務政策，除社會保險、上限以內的公積金及其他特別規定的可免稅項目外，其他所有員工福利必須計稅並從工資中做為個人所得稅代扣。 -
It covers income derived from the operation of both ships and aircraft in international traffic. it will benefit hong kong and singaporean shipowners and airlines as they will be relieved of the burden of double tax
它涵蓋以船舶及飛機經營國際運輸所得的收入，令本港及新加坡的船東及航空公司受惠，不必再面對雙重課稅的負擔。 -
Esops has become a standard plan for employee ownership plan in western countries. although esops in united states is recognized as a benefit that employers may provide to their employees under erisa of 1974, the tax reduction act of 1975 and later legislation, it does not make promise to offer some kind of fixed income or bonus to employees. employee income will be related to the return in their investment to the company, which will be very incentive to the employee
現在， esops已成為西方員工持股制度的典型，雖然它也是美國眾多福利計劃的一種，但它不向員工保證提供某種固定收益或福利待遇，而是將員工的收益與其對企業的股權投資相聯系，從而將員工個人的利益同企業的效益、管理和員工自身的努力等因素結合起來，因此帶有明顯的激勵成分。
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