tax-exempt interest 中文意思是什麼
tax-exempt interest
解釋
免稅利息-
Article 20 interest earned from a postal savings account shall be tax exempt
第20條存簿儲金之利息，應免一切稅捐。 -
As part of a new package of preferential policies offered for the same purpose by the state in june 1997, the people ' s bank of china will offer 100 million yuan in a discount - interest loan a year during the ninth five - year plan period ( 1996 - 2000 ) for the construction of an ethnic trade network and the technological transformation of the designated enterprises for producing ethnic articles for daily use, and the state - owned ethnic trade enterprises and grass - roots supply and marketing cooperatives below the county level ( excluding the county ) shall be exempt from value - added tax
1997年6月，國家出臺了新的民族貿易和民族用品生產的優惠政策，其中包括在「九五」期間（ 1996 ? 2000年）每年由中國人民銀行安排1億元貼息貸款用於民族貿易網點建設和民族用品定點生產企業的技術改造，對縣以下（不含縣）國有民族貿易企業和基層供銷社免征增值稅等。 -
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。 -
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。 -
To prevent abuse or round - tripping by local funds disguised as offshore funds seeking to take advantage of the exemption, the government proposes to introduce as a deterrent measure specific anti - avoidance provisions to deem a resident holding a beneficial interest in a tax - exempt offshore fund to have derived assessable profits in respect of profits earned by such offshore fund in hong kong. these deeming provisions will not apply if the offshore fund is bona fide widely held
為防止濫用的情況，以及防止本地基金以離岸基金作為掩飾，藉以獲得該項豁免，政府建議加入具阻嚇作用的特定防止避稅條文，該條文推定，任何居港者如持有已獲豁免利得稅的離岸基金的實益權益，會被視作已就該離岸基金在香港所賺得的利潤賺取應評稅利潤。 -
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。
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