tax-exempt debt 中文意思是什麼
tax-exempt debt
解釋
免稅債-
Profits arising from a debt instrument having a maturity period of less than 7 years but not less than 3 years are only chargeable to profits tax at one - half of the applicable rate ; those arising from a debt instrument having a maturity period of not less than 7 years are exempt from profits tax
來自到期期間少於7年但不少於3年的債務票據的利潤,只須按適用的稅率的一半徵收利得稅;而來自到期期間不少於7年的債務票據的利潤則獲豁免繳付利得稅。 -
Both public and not - for - profit universities often issue tax - exempt debt
而公立學校和非盈利學校常常發行一種免稅債。
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