subject of taxation 中文意思是什麼

subject of taxation 解釋
課稅主體
  • subject : adj 1 受…支配的，附屬的，從屬的，受支配的。2 易受…的，易遭…的，動不動就…的，易患…的 （to）。3 有...
  • of : OF ＝Old French 古法語。
  • taxation : n. 1. 征稅，抽稅。2. 稅制。3. 稅額（款）。4. 稅收（額）。5. 清算訴訟費用。
  1. Hong kong adopts the territoriality basis of taxation, whereby only income profit sourced in hong kong is subject to tax and that derived from a source outside hong kong by a local resident is in most cases not taxed in hong kong

    香港採用地域來源徵稅原則，香港居民只須就源自香港的收入利潤繳稅，而源自港外的，則一般無須在香港徵稅。
  2. The arbitration commission shall establish and perfect a financial accounting system according to relevant state provisions in order to strengthen financial management and income / expenditure management and be subject to the supervision of financial, audit, taxation, and price departments

    並按照國家有關規定，建立、健全財務核算制度，加強財務、收支管理，接受財政、審計、財務、物價等部門的監督。
  3. Hong kong adopts a territorial source principle of taxation. only profits which have a source in hong kong are taxable here. profits sourced elsewhere are not subject to hong kong profits tax

    香港採用地域來源原則徵稅，即只有源自香港的利潤才須在香港課稅，而源自其他地方的利潤則不須在香港繳納利得稅。
  4. Funds accumulated through investment companies set up in offshore areas can be invested or deposited throughout the world and whilst generally returns or interest payable in respect of these funds will be subject to local taxation, there are a number of offshore areas in which funds may be placed either in tax free bonds or as bank deposits where interest is paid gross

    境外公司的另外一個用途是用來控制子公司、聯合公司、上市公司、私人公司以及合資項目的投資。在許多情況下，因特殊投資所帶來的資本增值可不須交稅。另一方面，利用在同締約國有雙重課稅協定的無稅或低稅司法管轄區建立的公司，可以把股息的預扣稅大大降低。
  5. To preserve the benefits of the low corporate tax new zealand has double taxation agreements with the following countries to ensure profits are not subject to double taxation in the home country

    為了保持低公司稅的優越性，紐西蘭與以下國家實行雙重稅收協定來保證公司的利潤在其本土不會被重復征稅。
  6. Article 15 these regulations are subject to the interpretation of state administration of taxation

    第十五條本規定由國家稅務局負責解釋。
  7. Stand on the past researches, this article selects the supply of rural public goods as the main research topic, bases the evaluation of supply, structure, responsible subject and the dilemma without expenses of taxation, and from the aspects of transforming development strategy, reforming financial system, perfecting public choice mechanism, put some countermeasures

    摘要本文以我國農村公共產品供給為研究主題，在對農村公共產品供給從總量、結構、責任主體、無稅費困境等方面進行評估的基礎上，探究我國農村公共產品供給落後的深層次原因，進而從轉變國家發展戰略、改革財政體制、完善公共選擇機制方面提出改進的對策思路。
  8. If any one of the above conditions is not satisfied, the remuneration will be subject to taxation on the mainland

    若不符合以上任何一個條件，則有關報酬會在內地徵稅。
  9. But please note that the directors fees and other similar sums derived by a hong kong resident in his capacity as a member of the board of directors of a mainland company are subject to taxation on the mainland

    但請注意，香港居民擔任內地公司的董事所收取的董事費及其他類似的款項，需要在內地徵稅。該董事費等在香港不用徵稅。
  10. If the remuneration is also subject to taxation in hong kong, a tax credit will be allowed for the tax paid on the mainland under the comprehensive arrangement, or the income on which tax has been levied on the mainland will be exempted from taxation in accordance with s. 8 of the inland revenue ordinance

    如果有關報酬須同時在香港徵稅，在內地所繳稅款可以按全面性安排獲得稅收抵免，或者根據稅務條例第8 1a c條在內地已繳付稅款的入息可以獲得豁免。
  11. We allow a deduction for foreign tax paid on turnover basis in respect of an income which is also subject to tax in hong kong. businesses operating in hong kong therefore do not generally have problems with double taxation of income

    在香港方面，若某項收入除須在香港課稅以外，並同時須在香港以外繳交按營業額計算的稅款，我們在計算該收入的應繳稅款時，會容許該等已繳交的外地稅款作為開支扣除。
  12. Double taxation arises when two or more tax jurisdictions overlap, such that the same item of income or profit is subject to tax in each

    當兩個或以上的地區對某一納稅人的同一項收入或利潤同時擁有稅收司法權而向其徵稅時，便會產生雙重課稅的情況。
  13. If you qualify as a hong kong resident under the rules of the arrangement, you are still entitled to benefits under the arrangement in the mainland. where part of your income is subject to double taxation, you should apply to the inland revenue department of hong kong for double taxation relief

    假如你根據安排的規則被判定為香港居民，你在內地仍可享有安排的優惠待遇，如你部分的收入亦有被雙重徵稅，你應向香港稅務局申請雙重徵稅寬免。
  14. Real estate taxation is an important content of tax system for many countries, because of much difference in history, culture, and economic regulating target, so there is there is much difference in each country ' s subject of levying taxes, objects of levying taxes and the method of calculating taxes

    摘要物業稅是當今中國稅制改革的一個熱點問題，也是各國稅收制度的一項重要內容，由於歷史、文化、國情以及經濟調控目標各異，各國物業稅在徵收主體、征稅對象、計稅方法等方面存在較大差異。
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