status of taxpayers 中文意思是什麼
status of taxpayers
解釋
納稅人身份-
All taxpayers are subject to the same corporation or unincorporated business tax rate irrespective of their residential status
所有的納稅人，不論其居住地或注冊地，一律按法團或法團以外的人士的稅率納稅。 -
This is because the non - means - tested nature of the allowance and the high mobility rate of our labour market render it practically impossible for the inland revenue department to trace and verify the employment status of those dependent parents aged under 60 in any particular year of assessment, for the purpose of processing the claims by the concerned taxpayers
理由是現時納稅人在父母無須接受經濟狀況調查的情況下，已可獲取供養父母免稅額，而勞工市場的流動性很高，令稅務局實際上無法追查並核實受納稅人供養而年在60歲以下的父母在任何課稅年度的就業狀況，以處理有關納稅人提出的申請。 -
We also do not consider it justifiable simply to lower the age limit of dependent parents regardless of their employment status or income level, in order to avoid the practicable problems described above. this is because it would unnecessarily benefit quite a substantial number of taxpayers whose parents are aged under 60 and are active income - earners
我們認為，不理會受供養父母的就業狀況或入息多少，直接放寬受供養父母的年限制，以避免上述的種種實際困難，也是不合理的，因為可能有很多納稅人的父母年在60歲以下而又有穩定收入，他們會無故受惠。 -
Tax subrogation is a right refers to the taxpayers for tax arrears, property rights, tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power. and the author compare the subrogation rights of creditors with the tax subrogation, they have obvious differentiation. the main differentiation lie in the subject of exercising the subrogation is different, the status of the party is different, the legal fact of bring the power of subrogation is not same, purposes and results of them are different, applicable legal norms are different
在稅收代位權當中，筆者重點對稅收代位權的概念、稅收代位權的確立、稅收代位權行使的要件、行使的方式、行使的范圍和行使的效力作了詳細的論述，最後對稅收代位權的實務問題發表了一些粗淺的看法，從而加深了對稅務機關職權的認識，提高了稅務機關行政執法的積極性，便於充分保護稅務行政相對人的合法權益，減少了由於稅務行政相對人的怠於行為而給國家稅收帶來的重大損失。 -
Individual taxpayers, besides using digital certificates, can also use their taxpayer identification number and e - tax password to authenticate their identity when make use of this service to enquire about both the general and their specific tax information such as the status of their tax return, assessment and payment and trc account balance
除使用數碼證書，個別人士亦可使用稅務編號和稅務易通行密碼核實身分。使用互動稅務查詢服務，除了可取得一般的稅務資料外，還能夠查詢個人的稅務資料，如他們的報稅表、評稅和付款狀況，以及儲稅券帳戶的結餘。
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