omission of income 中文意思是什麼

omission of income 解釋
漏報入息
  • omission : n. 1. 省略，刪節；遺漏。2. 疏忽；失職。3. 【法律】不作為；懈怠；不履行法律責任 （opp. commission）。
  • of : OF ＝Old French 古法語。
  • 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...
  1. Omission or understatement of income or profits

    漏報或少報入息或利潤
  2. The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit, the degree of his co - operation or disclosure and the length of the offence period

    向納稅人加徵的罰款額，基本上是按他漏報或少報入息或利潤的性質其合作或披露事實的程度以及違規行為歷時多久等作為計算基礎。
  3. Omission of income

    漏報入息
  4. For cases involving late filing of returns with no omission or understatement of income profit detected after field audit or investigation, the penalty policy under parts e to g is to be applied

    9 .若實地審核或調查結果發現個案只涉及遲交報稅表但不涉及漏報或少報入息利潤，稅局會採用以下e至g部分的罰款政策。
  5. For simple and inadvertent omission or understatement of income or making an incorrect statement in respect of a claim for an allowance or deduction, the department will make reference to the following penalty loading scale

    如漏報或少報入息是出於無心之失，又或在申請免稅額或扣除項目時作出不確陳述，本局會參照下列加徵罰款比率級別評定罰款額：
  6. Article 15 in the case of a taxpayer who has calculated and filed his or her basic income in accordance with the provisions of this act, any omission or evasion of the basic tax due to the omission or under - reporting shall be subject to a fine of no more than twice the amount of the tax evaded

    第十五條（逃漏稅之罰鍰）營利事業或個人已依本條例規定計算及申報基本所得額，有漏報或短報致短漏稅額之情事者，處以所漏稅額二倍以下之罰鍰。
分享友人
分享到 Line

分享到臉書