interest income tax 中文意思是什麼

interest income tax 解釋
利息所得稅
  • interest : n 1 利害關系，利害；〈常pl 〉 利益。2 趣味；感興趣的事。3 興趣，關注；愛好。4 重要性；勢力；影響...
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • 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. The existing provisions aim at combating tax avoidance schemes which seek to create allowable interest deduction where the corresponding interest income is not taxable, or where the actual recipient of the interest income is an associate of the borrower

    為求避稅，有些人會製造有可扣稅利息的帳項，而當中的相關利息收入卻是毋須課稅的又或者利息收入的真正收款人是借款人的相聯者。
  2. Earnings before interest and income tax

    稅前收益
  3. The result shows that, under the condition of perfect competition, if bank ' s costs of providing transaction services for customers are sufficiently small, then a small tax on deposits interest income does not affect the choice of depositors ( or investors ) between deposits and direct investment ; a business tax on bank loan interest income leads to tax incidence, thus raises loan rates and induces entrepreneurs to switch from bank loan to direct financing ; a tax on bank ' s income also raises the loan interest rate, and hence reduces the demand of loans

    研究結果表明，在完全競爭條件下，當銀行為客戶提供的交易服務成本很低時，以較低的稅率對儲蓄利息開征利息所得稅不會影響儲戶（或投資者）在儲蓄和直接投資之間的選擇；對銀行貸款利息收入開征營業稅，則會引起稅收轉嫁，提高貸款利息率，使部分企業選擇直接融資方式而不是從銀行貸款；銀行業所得稅也會提高貸款利率，減少貸款需求量。
  4. 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
  5. My individual thinks, industry group is connected borrow all to borrow fund, refinance gives subordinate the company, if interest expense and bank are consistent, subordinate unit can take interest expense sum charge, raise in front row of pay enterprise income tax, otherwise, exceed a part to should undertake pay taxes is adjusted

    我個人認為，企業集團通借統貸資金，再借給下屬企業，假如利息費用與銀行一致，下屬單位可以將利息費用全額進費用，在繳納企業所得稅前列支，否則，超過部分應進行納稅調整。
  6. Net interest income exempted from payment of profits tax

    豁免利得稅的利息收入實額
  7. According to after editing " executive method " concerned regulation, deposit deposit is before october 31, 1999 the interest income of breed, do not impose individual income tax ; came on november 1, 1999 on august 14, 2007 the interest income of breed, impose individual income tax according to the scale tax rate of 20 % ; the interest income of the breed after august 15, 2007, impose individual income tax according to the scale tax rate of 5 %

    按照修訂后的《實施辦法》的有關規定，儲蓄存款在1999年10月31日前孳生的利息所得，不徵收個人所得稅；在1999年11月1日至2007年8月14日孳生的利息所得，按照20 %的比例稅率徵收個人所得稅； 2007年8月15日後孳生的利息所得，按照5 %的比例稅率徵收個人所得稅。
  8. Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20 % namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes

    根據權威部分發布的相關信息，企業債券利息已明確是要徵收所得稅的，以示與國債品種投資的區別，且原則上講，其徵收辦法應同投資者得到的分紅派息所得征稅方法一樣，即按20 %的稅率徵收，不設起片點，執行時由派息公司代扣，但據深交所治理上市企業債券的有關部門稱，目前的上市品種很少，交易也不活躍，對其利息征稅的執行工作還未開始，所以有關企業債券與國債在收益率水平上的差別，應與納稅不納稅沒有直接關系
  9. Exemption from profits tax interest income order 1998

    1998年豁免利得稅利息收入令
  10. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。
  11. Exempt interest income earned locally from profits tax with immediate effect

    由即時起，在本地賺取的利息收入豁免繳交利得稅。
  12. The interest income in connection with the loans advanced by foreign government to the prc government, interest income in connection with loans advanced on preferential terms by the international finance corporation to the prc government and residents, and the income as determined by the prc state council shall be exempted from income tax

    對外國政府向中國政府提供貸款取得的利息所得、國際金融組織向中國政府和居民企業提供優惠貸款取得的利息所得，以及經國務院批準的其他所得，可以免征企業所得稅。
  13. Interest income exemption from payment of profits tax

    利息收入豁免繳付利得稅
  14. Exemption from profits tax interest income order

    豁免利得稅利息收入令
  15. In the first place, the imperfect legal and other related system have greatly held back the development of the corporation bond development in china. for example, " corporation bond management regulation " issued in 1993 has much to be improved in levying tax on the interest income of corporation bond, credit rating and the supervise mechanism. in the second place, the management system of the corporation should be improved greatly. for instance, the agent holds the control right ; the reassign obstacle of the control right and the bad debt rate is too high. in the third place, the lower flowing flexibility of the enterprise bond is also a factor

    第一，本文認為相關的制度和配套法規不完善制約了我國企業債券市場的發展，如1993年頒布的《企業債券管理條例》 、對企業債券征利息所得稅、信用評級制度的缺陷、市場監管機制不完善；第二，公司法人治理結構不健全制約我國企業債券市場發展如，代理人掌握控制權、控制權轉讓存在障礙、企業自身資產負債率過高；第三，企業債券的低流通性制約了我國企業債券市場的發展；第四，缺乏機構投資者參與制約了我國企業債券市場的發展。
  16. Exemption from profits tax ( interest income ) order ( legal notice no. 264 of 1998 )

    《豁免利得稅（利息收入）令》 （ 1998年第264號法律公告）
  17. " foreign enterprises " mean foreign companies, enterprises and other economic organizations which have establishments or places in china and engage in production or business operations, and which, though without establishments or places in china, have income from sources within china. the income tax on foreign enterprise is different from the income tax on enterprises with foreign investment. any foreign enterprise which has no establishment or place in china but derives profit, interest, rental, royalty and other income from sources in china, or though it has an establishment or a place in china, the said income is not effectively connected with such establishment or place, shall pay an income tax of ten percent on such income

    外國企業所得稅包括兩種情況:一類是指在中國境內設立機構、場所，從事生產、經營的外國公司、企業和其他經濟組織，就其取得的來源於中國境內的經營所得和與機構場所有實際聯系的其他所得按收入減除成本、費用及損失后的余額，即應納稅所得額徵收33 %的企業所得稅;另一類是指在中國境內沒有設立機構、場所的外國公司、企業和其他經濟組織，就其來源於中國境內的利潤、利息、租金、特許權使用費和其他所得，或雖設有機構、場所，但上述所得與其機構、場所沒有實際聯系的，就全部所得不扣減費用徵收10 %的預提所得稅。
  18. Article 12 the commencement date for imposing individual income tax on proceeds from interest on savings deposits and the collection method shall be provided for by the state council

    第十二條對儲蓄存款利息所得徵收個人所得稅的開征時間和徵收辦法由國務院規定。
  19. That is to say, before deposit interest income should be adjusted by policy, deposit is mixed computation of period of time of the cent after adjusting, and according to what differ tax rate plan imposes individual income tax

    也就是說，儲蓄存款利息所得應按政策調整前和調整後分時段計算，並按照不同的稅率計征個人所得稅。
  20. With reference to items concerning the individual income tax derived from the savings deposit interest in the individual income tax law amended in 1999, an individual income tax contributed from the savings deposit interest shall be assessed from november 1st, 1999

    根據1999年修訂的個人所得稅法和對儲蓄存款利息所得徵收個人所得稅的實施辦法，我國自1999年11月1日起，對儲蓄存款利息所得恢復徵收個人所得稅。
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