provision for income tax 中文意思是什麼

provision for income tax 解釋
備付所得稅額
  • provision : n 1 預備，準備，設備 （for; against）; 供應，（一批）供應品；生活物質；儲備物資。2 〈pl 〉食品，...
  • for : FOR f o r ＝ free on rail 【商業】火車上交貨（價格）。1 〈表示目標、去向〉向，往。 leave [sail] f...
  • 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. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  2. In previous years, partial provision was made for deferred tax using the income statement liability method, i. e. a liability was recognised in respect of timing differences arising, except where those timing differences were not expected to reverse in the foreseeable future

    在過往年度，本公司乃按收益表之負債法就遞延稅項作出部份撥備即確認因時差而產生之負債，惟倘該等時差預期將不會在可見將來撥回除外。
  3. Such as the strategy of heavy industry priority development, the price scissors of industrial and agricultural products … etc. in addition, the systems of divided management to urban and rural areas, for instance, household register system, public goods provision institution social security system and fiscal and tax system, serve as essential reasons. moreover, property right difference causes the expansion of income gap between urban and moral residents while the path - dependence in the institutional change intensifies the gap

    認為改革開放前的重工業優先發展戰略、工農業產品價格「剪刀差」等產業偏向政策是城鄉居民收入差距形成的歷史原因;戶籍制度、公共產品供給體制、社會保障制度、財稅體制、金融體制等城鄉分割管理體制是城鄉居民收入差距擴大的根本原因;城鄉產權制度差異是城鄉居民收入差距擴大的重要原因;制度變遷的路徑依賴強化了我國城鄉居民收入差距。
  4. 3. income tax expense no provision for hong kong profits tax has been made in these income statements as the group has no estimated assessable profits for the period

    3 .所得稅開支由於本集團在期間內並無估計應課稅溢利，故並無于該等收益表中作出香港利得稅撥備。
  5. No provision for prc income tax has been made in this income statement as the company s subsidiaries operating in prc sustained losses for tax purpose during the period

    由於本公司的中國附屬公司于期內就稅項而言錄得虧損，故於收益表內並無就中國所得稅作出撥備。
  6. No provision for prc income tax has been made in this income statement as the company s subsidiary operating in prc sustained losses for tax purpose during the period. 4

    由於本公司的中國附屬公司于期內就稅項而言錄得虧損，故於收益表內並無就中國所得稅作出撥備。
  7. No provision for prc income tax has been made in this income statement as the company s subsidiary operating in the prc sustained losses for tax purpose during the period

    由於本公司的中國附屬公司于期內就稅項而言持續錄得虧損，故於收益表內並無就中國所得稅作出撥備。
  8. " the double taxation relief provision provides that hong kong and denmark sweden norway will provide reciprocal tax exemption for income profits and property of airlines of the other side which are derived from operating aircraft in their own area

    政府發言人今日十一月八日說：雙重稅項豁免為香港與丹麥瑞典和挪威的航空公司，在對方地區內營業所得的利潤和資產提供雙向的稅項豁免。
  9. " the double taxation relief provision provides that the hksar and the macao sar will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area

    政府發言人今日說：雙重課稅寬免為香港與澳門特別行政區的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。
  10. " the double taxation relief provision provides that hong kong and the republic of croatia will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area

    政府發言人今日說：雙重課稅寬免為香港與克羅埃西亞共和國的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。
  11. " the double taxation relief provision provides that hong kong and the people s republic of bangladesh will provide reciprocal tax exemption for income profits and property of airlines of the other side which are derived from operating aircraft in their own area

    政府發言人今日一月二十二日說：雙重稅項豁免為香港與孟加拉人民共和國的航空公司，在對方地區內營業所得的利潤和資產提供雙向的稅項豁免。這對香港及該共和國雙方的航空公司的營運都有裨益。
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