tax exempt income 中文意思是什麼

tax exempt income 解釋
免稅收入
  • 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...
  • exempt : vt 免除，豁免 （from） exempt sb from an examination 免考。adj 被免除的，被豁免的 （from） commod...
  • 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...
  1. Is my income chargeable or exempt from salaries tax

    我的入息須課薪俸稅或是可豁免徵稅
  2. The exemption for holiday warrants and passage, the only income which was exempt from salaries tax previously, will be removed from assessment year 2003 04 onwards

    之前唯一獲豁免申報薪俸稅的旅遊費用，將由二三至四課稅年度起取消。
  3. The deeming provisions will not impose any new tax and will not be invoked in respect of offshore profits, capital gains or dividend income, which are and will remain tax - exempt in hong kong

    推定條文不會帶來任何新的稅務負擔，亦並非向海外利潤資本性收益或股息收入徵稅。這些收入現時均獲豁免繳稅，將來亦不會改變。
  4. Article 19. the productive foreign invested enterprises, with more than ten years of operation term, shall be exempt from enterprise income tax from the first and second profit making year, and be allowed a 50 % reduction of the enterprise income tax in the third, fourth and fifth years

    第十九條生產性外商投資企業，經營期在十年以上，從獲利年度起，第一、二年免征企業所得稅，第三、四、五年減半徵收企業所得稅。
  5. The deduction is deemed to have been allowed to mr a. the unallowed portion of home loan interest will not be carried forward to future years of assessment. mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income ( albeit exempt from tax ) and his deduction status. - - - - sections 12b ( 1 ) ( a ) and 26e ( 5 ) ( a )

    他會獲稅務局局長通知在計算其應課稅入息實額時已作出居所貸款利息扣除（雖然他在該年度毋須繳稅） ，以及他可享有該項扣除的剩餘年數- -第12b （ 1 ） （ a ）和26e （ 5 ） （ a ）條。
  6. The deduction is deemed to have been allowed to mr a. the unallowed portion of home loan interest will not be carried forward to future years of assessment. mr a will be notified by the commissioner concerning the granting of home loan interest deduction in arriving at his net chargeable income albeit exempt from tax and his deduction status. - sections 12b and 26e

    他會獲稅務局局長通知在計算其應課稅入息實額時已作出居所貸款利息扣除雖然他在該年度毋須繳稅以及他可享有該項扣除的剩餘年數-第12b 1 a和26e 5 a條。
  7. Article 5 the balance after the tax - free and tax - exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year ( s ) being deducted from an enterprise ' s total income amount of each tax year shall be the taxable income amount

    第五條企業每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損后的余額，為應納稅所得額。
  8. Foreign personnel working and performing personal services within china, whose continuous or accumulated residence in china does not exceed 90 days in one gregorian calendar year 183 days for those from countries with which china has taxation agreement, shall be exempt from individual income tax, for income from salaries and wages obtained from employers outside china

    在中國境內工作提供勞務的外籍人員，在l個公歷年度中連續累計在中國境內居住不超過90天有稅收協定國家為不超過183天的，從中國境外僱主取得的工資薪金所得，免征個人所得稅。
  9. Exempt interest income earned locally from profits tax with immediate effect

    由即時起，在本地賺取的利息收入豁免繳交利得稅。
  10. Income from operation of aircraft in international traffic earned by a hong kong resident in thailand will be exempt from thai income tax

    香港居民在泰國營運航空器從事國際運輸而賺取的收入，會獲豁免繳付泰國入息稅。
  11. The proposed amendments to the iro seek to exempt fund entities and non - fund entities resident outside hong kong from profits tax in respect of any income derived from transactions undertaken in hong kong through a broker or an approved investment adviser

    根據有關稅務條例建議修訂，非本港居民持有的基金非基金實體透過本港經紀或投資顧問于香港進行買賣時所獲取的收入，將獲豁免繳納利得稅。
  12. Article 13. for the purposes of item ( 3 ) of article 4 of the tax law, the term " subsidies and allowances paid in accordance with uniform regulations of the state " shall mean special government subsidies issued in accordance with state council regulations and allowances and subsidies that are exempt from individual income tax by state council regulations

    第十三條稅法第四條第三項所說的按照國家統一規定發給的補貼、津貼，是指按照國務院規定發給的政府特殊津貼和國務院規定免納個人所得稅的補貼、津貼。
  13. Chinese - foreign equity joint ventures recognized as high or new technology enterprises and established in the state high or new technology industrial development zones designated by the state council where the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit - making year, be exempt from enterprise income tax in the first year and second year

    六）在國務院確定的國家高新技術產業開發區設立的被認定為高新技術企業的中外合資經營企業，經營期在十年以上，經企業申請，當地稅務機關批準，從開始獲利的年度起，第一年和第二年免征企業所得稅。
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