revenue income 中文意思是什麼
revenue income
解釋
收益，收入-
On the other hand, the active method that collect pay sets, social insurance premium is executed collect pay integratedly, by revenue management by cess wu mechanism system executes apanage to collect, by capture cost individual and pay cost unit press formulary scale, tax of the salary with individual income tax, wage declare to orgnaization of social security agency along with all the others, duty reaching the ground collects sectional pay
另一方面，現行征繳辦法規定，社會保險費實行綜合征繳，由地方稅務機關按稅收治理體制實行屬地徵收，由繳費個人和繳費單位按規定比例，與個人所得稅的工資、薪金稅項一併到社保經辦機構申報，到地稅徵收部門繳納。 -
The inland revenue is responsible for collecting income tax.
內稅局負責徵收所得稅。 -
Every family would fill out an income tax form and send it to the internal revenue service.
每個家庭都要填寫一份所得稅單，呈交國內稅務署。 -
Fifth, make closing entries, journalize and post them ; close all revenue and expense accounts ; calculate net income anc transfer it to retained earnings account
第五，作結帳分錄，過帳以後結清全部收入和費用帳戶，結算本期凈收益進而結轉留存收益帳戶。 -
The 2001 - 02 updated scenario reflects the latest gdp forecast for 2001 and the likely revised outturn on three major revenue items, namely investment income on fiscal reserves, land premium and sale of mtrc shares
這些圖表是以二零零一年三月所作的預測，及我們就二零零一至零二年度的情況的一些最新模擬概算作為依據。 -
Over 20 hundred million yuan vendition income of all kinds of productions, over 2 hundred million yuan profit of one year, over one hundred million yuan revenue
各種產品年銷售收入要達到20億元。年利潤達到2億元，稅收超億元。 -
This paper tries to have some innovations in the following aspects : ( 1 ) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system ; ( 2 ) it ' s innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ; ( 3 ) the main function of turnover and income tax should be separated according to their characters ; ( 4 ) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt ; ( 5 ) the essential function of tax is to raise revenue, but its fair - promoting effect is much more obvious in disbursing than in collecting
本文力求在以下幾個方面有所創新： （ 1 ）認為我國稅種收入過度依賴流轉稅的主要原因是制度創新力度不夠； （ 2 ）認為制度創新是推動發達國家所得稅從弱到強的主要原因，提出我國稅種結構優化需要在制度上大膽創新； （ 3 ）提出根據各個稅種的特性，流轉稅和所得稅的主要功能應有所分工； （ 4 ）流轉稅和所得稅的改革應雙管齊下，以漸進的方式改革流轉稅，以突變的方式改革所得稅，分工協作，優勢互補； （ 5 ）提出稅收的主要功能是籌集收入，稅收在徵收環節在促進結果公平方面效果甚微，稅收在支出環節更能有效促進結果公平。 -
Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements. after investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax. the conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two - main - body one, in which turnover tax and income tax can function congenially and complementally
在分析成因、指出弊端和改革必要性后，本文通過對稅制演變的規律總結和發達國家所得稅上升為主體稅種的過程考察，提出優化我國稅種收入結構的方向是建立雙主體稅種結構，總體思路是在穩定流轉稅收入的情況下，增加所得稅的規模及在稅收收入中的比重，以動態的方式改善商品流轉稅和所得稅的相對比例，改變我國稅種收入結構失衡、稅制功能扭曲的現狀，構建一個流轉稅和所得稅結構協調、功能互補的雙主體稅種結構。 -
Then, this paper gives a diagnosis to its corporation income tax from four aspects as follows : revenue, deduct item, special treatment of taxation as well as critical point. finally, the author discusses key points of tax planning and puts forward suggestions from both micro - management and macro - management
並以九芝堂股份有限公司為案例，分析出九芝堂股份有限公司進行納稅籌劃時存在的問題，從收入、扣除項目、稅收優惠、臨界點等四個方面對企業所得稅納稅籌劃進行稅務診斷分析。 -
On the data statistics of annual reports of four state - owned commercial banks ( 2004 ), loan revenue take up above 60 % of commercial bank ' s operating income, loan accounts for above 85 % of commercial bank ' s asset. so, it is important that whether loan price could cover cost and risk of bank, and whether it could get the maximum of benefit
根據四大國有商業銀行2004年年報的數據，貸款占資產總額的平均比重為60 % ，利息收入占營業收入的平均比重為85 % 。可見，貸款定價是否合理，貸款價格能否補償銀行的成本和風險，對商業銀行的發展至關重要。 -
In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group
香港財務報告準則第3號業務合併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得稅香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯率變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號綜合及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具：披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具：確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響： i香港財務報告準則第3號並無造成任何影響，皆因新準則並不影響本集團。 -
An analysis of the group s turnover and other revenue is as follows : 2005 2004 hk 000 hk 000 provision of it services 50, 217 15, 342 provision of supply chain solutions 31, 601 10, 892 sales of packaged software products and related services 872 2, 422 system integration - 8, 762 others - 5, 822 - - turnover 82, 690 43, 240 interest income 12 - - - total revenue 82, 702 43, 240 3. profit from operations 2005 2004 hk 000 hk 000 profit attributable to coninuing operations 1, 985 1, 982 discontinued operations 9, 824 9, 628 - - 11, 809 11, 610 4. earning per share the calculation of basic earnings per share for the year is based on the following data : 2005 2004 hk 000 hk 000 earnings profit for the year used in the calculation of basic earnings per share 12, 035 11, 841 shares restated weighted average number of shares in issue for the purpose of calculation of basic earnings per share 421, 208, 703 291, 764, 706 the company completed a rights issue exercise in may 2005 on the basis of one rights share for every one ordinary share held at an issue price of hk 0. 02 per rights share. accordingly, the comparative figures was re - calculated based on the adjusted weighted average number of 291, 764, 706 shares to reflect the effect of the rights issue to the loss per share for the year ended 31st december 2004. 5. final dividend the board does not recommend the payment of a final dividend for the year ended 31st december 2005 2004 : nil
本集團之營業額及其他收益分析如下：二零零五年二零零四年千港元千港元提供資訊科技服務50 ， 217 15 ， 342提供供應鏈解決方案31 ， 601 10 ， 892出售套裝軟體產品及相關服務872 2 ， 422系統集成- 8 ， 762其他- 5 ， 822 -營業額82 ， 690 43 ， 240利息收入12 -總收益82 ， 702 43 ， 240 3 .營業盈利虧損二零零五年二零零四年千港元千港元業務應占盈利虧損持續經營業務1 ， 985 1 ， 982終止經營業務9 ， 824 9 ， 628 - 11 ， 809 11 ， 610 4 .每股盈利虧損年內每股基本盈利虧損乃按以下數據計算：二零零五年二零零四年千港元千港元盈利虧損用於計算每股基本盈利虧損之年度溢利虧損12 ， 035 11 ， 841經重列股份用於計算每股基本盈利虧損之已發行股份加權平均數421 ， 208 ， 703 291 ， 764 ， 706本公司於二零零五年五月完成一項供股，基準為每持有一股普通股獲發一股供股股份，每股供股股份之發行價為0 . 02港元。 -
Note : under the inland revenue ordinance, contributions towards two other kinds of recognised occupational retirement schemes are also deductible from the assessable income. the schemes include : those under which an exemption certificate is issued under section 7 of the occupational retirement schemes ordinance cap. 426, and those operated by the government of a country or territory outside hong kong or any agency or undertaking of or by such a government which is not operated for the purpose of gain
注：根據稅務條例，還有兩類認可職業退休計劃下的雇員可就其供款在應課稅入息中扣除，這包括a根據職業退休計劃條例第426章第7 1條獲發豁免證明書的計劃及b由香港以外的政府或該政府的或由其指定的任何非牟利代理機構或企業營辦的計劃。 -
Land premiums and investment income are very important, yet volatile, revenue items
政府收入中，地價及投資收入非常重要，卻十分不穩定。 -
Operating revenue : indicating sales revenue, service revenue, income from business activities, other operating revenue, etc
四營業收入類：指銷貨收入、勞務收入、業務收入、其他營業收入等項。 -
Since the reform and open policy, in our country government income, the charge project has increased, the charge scale expands, inflates and even appears the tax revenue income far to be lower than the charge income the unreasonable income assignment pattern, seriously has affected government ' s administrative efficiency and the economy operating efficiency, after in 1994 the tax system reform, this kind of contradiction is more prominent
改革開放以來，在我國政府收入中，收費項目增多、收費規模擴展、膨脹乃至出現稅收收入遠低於收費收入的不合理收入分配格局，嚴重影響了政府的行政效率和經濟運行效率， 1994年稅制改革后，這種矛盾更加突出。對規范稅費關系的研究，早已有之。 -
In passing sentence, judge wong said that tax evasion is a serious offence, which affected both the government s revenue income and the general public, and immediate custodial sentence should be considered by court
在判刑時，法官指出逃稅乃嚴重罪行，影響政府稅收及市民大眾，法院應考慮將被告判處即時監禁。 -
The taxation is not only the main resource of the national financial revenue income, but regarded as the way to adjust and control economy activities which is always used actively and efficiently by many countries
在國家活動中，稅收不僅是取得國家財政收入的主要來源，而且作為對經濟實行調控的手段，一直為各國積極而有效地利用著。 -
Hk $ 300 billion salary payment will not eliminate budget deficit in its editorial on 6th january, hong kong economic journal pointed out that although the existing economic climate has improved and that the government should have a more sizeable revenue income, the several hundred billions of budget deficit is still difficult to improve
日的社評中指出：目前的經濟氣候雖然好轉，政府的稅收應有較可觀進賬，但數百億元規模的財赤仍然是難以改善的，歸根到底，公務員薪酬居高不下，令政府的整體開支不能下調 -
For tax basis, the suitable one is volume of contamination. the fifth section studies the economic influence of environment revenue ' s actualization, which would do good to the sustainable development of the whole society, increase the revenue income of the government and provide a fair competitive environment for the firms, and do good to adjustment of industrial structure and the development of environmental protection industry and light - pollution industry
第五章探討環境稅實施可能帶來的經濟影響，主要表現在環境稅有利於整個經濟社會可持續發、增加國家的財政收入並提供一個公平競爭的環境、使企業污染產品的產量減少稅負增加而對整個行業的發展卻是很有利的、有利於產業結構的調整、有利於環保產業以及第二第三產業或輕污染行業的發展等。
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