tax offset 中文意思是什麼

tax offset 解釋
扣除稅金
  • 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...
  • offset : n 1 抵銷，抵銷物，（優點對缺點等的）彌補，補償 （to; against）。2 分支；支脈；【植物；植物學】側...
  1. According to insurance law and fair judicatory regulation, insurance company is allocating in those days when profit after tax, the 10 that ought to collect profit include the legal accumulation fund of the company ; when forehead of accumulative total of legal accumulation fund achieves a company to register the 50 above of capital, need not extract again ; legal accumulation fund can ' t offset loss of on the company one year, before drawing legal accumulation fund, ought to use first offset loss when annual interest embellish ; after insurance company draws legal accumulation fund from inside profit after tax, via resolution of shareholder plenary meeting, can draw aleatoric accumulation fund, shareholder plenary meeting or deregulation of board of directors, deficit and extraction law are made up for to decide what profit distributes to partner before accumulation fund in the company, must return deregulation distributive profit the company ; the accumulation fund of the company ought to be used at offsetting the loss of the company, the production that enlarges a company is managed or turn the capital to add a company

    按照保險法和公司法的規定，保險公司在分配當年稅后利潤時，應當提取利潤的10列入公司的法定公積金；法定公積金累計額達到公司注冊資本的50以上時，可以不再提取；法定公積金不足以彌補公司上一年度虧損的，在提取法定公積金之前，應當先用當年利潤彌補虧損；保險公司從稅后利潤中提取法定公積金后，經股東大會決議，可以提取任意公積金，股東大會或者董事會違反規定，在公司彌補虧損和提取法定公積金之前向股東分配利潤的，必須將違反規定分配的利潤退還公司；公司的公積金應當用於彌補公司的虧損，擴大公司的生產經營或者轉為增加公司的資本。
  2. If it is unlikely to obtain sufficient taxable income taxes to offset the benefit of the deferred income tax assets, the carrying amount of the deferred income tax assets shall be written down

    如果未來期間很可能無法獲得足夠的應納稅所得額用以抵扣遞延所得稅資產的利益，應當減記遞延所得稅資產的賬面價值。
  3. The following conclusions are summarized from this empirical study ; ( l ) the " expected pretax monthly returns of stocks are positively correlated to dividend yields. investors need higher pretax raturns to offset the disadvantages of dividend tax, ( 2 ) the effect of dividend tax is significant on ex - dividend - day and monthly yield, but the tax effect on yearly yield is not confirmed, ( 3 ) there are other factors affecting stocks " expected returns besides tax during the ex - dividend days

    對紅利徵收所得稅影響投資者我國股利政策稅收效應的實證研究的實際收入，投資者因此需要更高的期望收益以彌補稅收帶來的損失： （ ）股利所得稅對股票除權日和股利支付月份的期望收益率影響明顯，但對年期望收益率的影響沒有得到證實； （ 3 ）股利發放期間，除了稅收的影響作用外，還有其他因素對股票的預期收益率產生影響。
  4. The tax plan for the income tax offset by the invest on state - owned equipment

    國產設備投資抵免所得稅的稅收籌劃
  5. But a society would want compelling evidence that the social contract had been torn up before flexing the tax system to offset what may turn out to be only temporary fluctuations in relative incomes

    不過，在實行稅收體系彈性以抵消可能只是暫時性的收入浮動之前，一個社會要想找到自己是公民社會的強有力的證據，很有可能會被打倒。
  6. Fourthly, by analyzing a series of actual tax planning activities of xi ' an m medicine company, which are changing the registered place, adjusting the methods of plant assets depreciation, comparing the different organizations, and choosing the equipment invest offset time, a real case is given to illustrate that reasonable tax planning is very important in decreasing the taxation and increasing the profits of enterprise

    （ 4 ）通過對西安m藥業總公司公司注冊地點的變更、固定資產折舊方法的調整，以及在企業擴張時設立子公司或分公司的組織形式的比較，固定資產設備投資抵免時機的選擇等具體納稅籌劃活動分析，以實例說明了合理的納稅籌劃對減少企業的稅負，提高企業經濟效益，具有極為重要的意義。
  7. On the base of the theory of tax and investment, combining with the characteristics of high - tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax - free period, preferential tax - rate, full loss offset, investment credit and accelerated depreciation on the high - tech industry investment, and analyses the causes of the weak effect of these polices. accordingly, the thesis proposes correlative advices on how to better these policies

    本文從稅收與投資基礎理論出發，結合高新技術產業投資的特點，從理論上進一步探討了免稅期、優惠稅率、盈虧互抵、投資抵免、加速折舊等稅收政策對高新技術產業投資的影響機理，初步解釋了這些政策事實效果不理想的原因，並在此基礎上提出了相應的政策上的建議。
  8. " in this consultation document, we have proposed a package of tax offset and relief measures to address these concerns

    唐英年說：我們在這份諮詢文件建議多項稅務寬免及紓緩措施，以回應這些關注。
  9. In the case of confiscated commodities or goods and materials which are fresh, live, perishable or easily lose their efficacy, the taxation authority may first auction them during their quality guarantee period and then use the proceeds to offset the amount of tax payable

    對扣押的鮮活、易腐爛變質或者易失效的商品、貨物，稅務機關可以在其保質期內先行拍賣，以拍賣所得抵繳稅款。
  10. Taxpayers who have paid salaries tax or tax under personal assessment will receive a refund. if, however, they have other outstanding charges, the refund will be used to offset the outstanding tax and only the balance after the set - off, if any, will be refunded

    稅務局會向已繳付2001 02課稅年度薪俸稅及個人入息課稅的人士發出退稅通知書連支票不過，如果他們有其他欠稅，稅務局會先將退稅抵銷欠稅，如有餘額，才會退回給他們。
  11. Current tax balances and deferred tax balances, and movements therein, are presented separately from each other and are not offset

    本期稅項結餘及遞延稅項結餘及其變動會分開列示，而且不互相抵銷。
  12. Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority

    遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。
  13. It is a company that has elected to pass on any losses it makes to its shareholders, who can offset the losses against their other personal income, effectively reducing their income for tax purposes

    在這一框架下，公司成立時選擇將其任何虧損轉嫁到公司股東，由股東將虧損與他們的其它收入相抵以達到減少納稅額的目的。
  14. Current tax assets are offset against current tax liabilities when the post office trading fund intends to settle them on a net basis

    本期稅項資產可抵銷稅項負債，若郵政署營運基金欲以凈額基準計算。
  15. Unlike the rest of europe, disposable income in germany has stagnated in the past 10 years as wage increases were offset by rises in tax and social security contributions

    德國與歐洲其它國家不同，由於薪水的上漲被稅收和社會保障支出的上升所抵消，可支配收入在過去10年始終停滯不前。
  16. Offset of losses. losses made in the first year may be offset, or balanced, against tax paid earlier in the same financial year

    抵銷虧損。第一年的虧損可以抵銷或平衡同一財政年度之前已付的稅款。
  17. On the balance sheet date, where there is any exact evidence showing that it is likely to acquire sufficient amount of taxable income tax in a future period to offset against the deductible temporary difference, the deferred income tax assets unrecognized in prior periods shall be recognized

    資產負債表日，有確鑿證據表明未來期間很可能獲得足夠的應納稅所得額用來抵扣可抵扣暫時性差異的，應當確認以前期間未確認的遞延所得稅資產。
  18. Article 15 as for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained

    第十五條企業對于能夠結轉以後年度的可抵扣虧損和稅款抵減，應當以很可能獲得用來抵扣可抵扣虧損和稅款抵減的未來應納稅所得額為限，確認相應的遞延所得稅資產。
  19. For wholly owned subsidiaries that do not maintain separate books from parent companies, normal wage and salary expenses, business phone charges, lease expenses incurred should not be treated as kickback income from price transfers at, or at near final consumer retail prices from the parent companies, and should not be used to offset tax credits

    與總機構實行統一核算的分支機構從總機構取得的日常工資、電話費、租金等資金，不應視為因購買貨物而取得的反利收入，不應做沖減進項稅額處理。
  20. Higher mortgage rates are partly offset by increased tax allowances

    抵押款提高了，其中一部分可由免稅額增加而抵消。
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