provision for tax 中文意思是什麼
provision for tax
解釋
備付稅款-
Provision for bad debts tax payment ustment amount
壞賬準備納稅調整額 -
Other than tightening up our enforcement measures and making sure that tax dodgers pay their share of tax and penalty, the ird is committed to making tax compliance easier for taxpayers by the provision of quality services through vigorous use of it
除了切實地執行《稅務條例》 ，使逃稅者繳回稅款及罰款外，稅務局在年間積極應用資訊科技，提供更優質的服務，讓市民可以更方便快捷地履行報稅交稅的責任。 -
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。 -
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。 -
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。 -
The government has introduced a series of measures to foster the development of the bond market. these include the provision of financial infrastructure, streamlined procedures for bond issuance and the tax concessions proposed in march this year
政府在推動香港債券市場方面做了不少工作，包括提供金融基礎建設、精簡發債程序，以及在本年三月提出稅務優惠等。 -
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。 -
To allow adequate time for the industry to change its systems to facilitate provision of information to resident investors for tax return purposes, the deeming provisions will apply from the year of assessment 2006 07
為給予業界足夠時間更改系統，以便他們向居港投資者提供資料作報稅用途，推定條文將於二六七課稅年度生效。 -
It includes provision for bad debts whether specific or general provision charged in the a cs, irrespective of whether or not the sums concerned have been claimed as a " deduction " for profits tax purposes
這包括帳目內所記入的壞帳準備特別準備或一般準備，不論有否就有關款項申索扣除利得稅。 -
We expect the government to further strengthen its effort to contain property inflation via introduction of a real pilot program of the property tax, stricter enforcement of lending restrictions for second homes, crackdown on illegal land hoarding by developers, and significant increases in financing and provision of land for public housing
我們預計中國政府將通過實施物業稅試點改革和更嚴格實行第二套房銀行貸款政策，打擊開發商非法哄抬地價，和大幅增加資金支持，提供經濟適用房土地等政策，進一步加大力度，遏制房地產價格上漲。 -
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。 -
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。 -
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。 -
" 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。 -
" 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。 -
" 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。 -
" 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。 -
The second is combining our country ' s concrete law provision, looks for connect method to our country ' s financial law, company law, stock law, contract law, tax law, real estate law and trust law, in order to establish our country ' s asset securitization law. according to above thinking way, thesis research along this the main line proceeds, chapter 1 defines the asset securitization ' s concept and category
首先整理對資產證券化的概念理解上的混亂，從資產、證券的概念開始談起，從對國外法律中資產、證券概念的分析入手，然後對比我國對資產、證券概念存在的模糊認識，先準確界定這兩個概念的準確含義，然後對資產證券化的概念通過分析各種不同的概念表述，對我國即將從立法上引進的資產證券化概念作出界定。
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