taxable amount 中文意思是什麼
taxable amount
解釋
應稅金額-
In this case, the bonds were not necessarily representative of any real assets, but the government ' s promise to pay interest and eventually repay the capital sum involved were backed by taxable capacity of the whole community, and, measured by the total amount of money which changes hands, the value of transactions in “ gilt - edged ” stocks now exceeds all the rest put together
既然這樣，不動資產便不一定需要公債作為充要條件.但是政府兌現支付利息的承諾和他們最終是否能償還本金的問題，最後還是要回到整個社會的賦稅能力這個問題上.另外，以成功轉手交易的金額來衡量，政府發行的金邊股票（國債）的價值如今也遠遠超出其他所有證券的總和 -
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。 -
Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。 -
Article 8 the term " taxable temporary difference " shall refer to temporary differences that will result in taxable amounts in the future when the carrying amount of the asset is recovered or the liability is settled
第八條應納稅暫時性差異，是指在確定未來收回資產或清償負債期間的應納稅所得額時，將導致產生應稅金額的暫時性差異。 -
Article 12 an enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes
第十二條在計算應納稅所得額時，企業按照規定計算的無形資產攤銷費用，準予扣除。 -
If the income is in the form of negotiable securities, the amount of taxable income shall be determined by the tax authorities - in - charge according to the face value and the market price
所得為有價證券的，由主管稅務機關根據票面價格和市場價格核定應納稅所得額。 -
Article 7 where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification, the sales amount shall be determined by the competent tax authorities
第七條納稅人銷售貨物或者應稅勞務的價格明顯偏低並無正當理由的，由主管稅務機關核定其銷售額。 -
If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities - in - charge
從事生產、經營的納稅義務人未提供完整、準確的納稅資料，不能正確計算應納稅所得額的，由主管稅務機關核定其應納稅所得額。 -
Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category, taxable items, taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit, basis for tax calculations, deductible items and standards, amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period
第二十五條納稅人、扣繳義務人的納稅申報或者代扣代繳、代收代繳稅款報告表的主要內容包括：稅種、稅目，應納稅項目或者應代扣代繳、代收代繳稅款項目，適用稅率或者單位稅額，計稅依據，扣除項目及標準，應納稅額或者應代扣代繳、代收代繳稅額，稅款所屬期限等。 -
Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, with limited exceptions
會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值，以及用以計算應課稅溢利之相應稅基之所有暫時性差距具有有限的例外情況而確認遞延稅項。 -
Ssap 12 revised requires the adoption of a balance sheet liability method, whereby deferred tax is recognised in respect of all temporary differences between the carrying amount of assets and liabilities in the financial statements and the corresponding tax basis used in the computation of taxable profit, with limited exceptions
會計實務準則第12號經修訂規定須采納資產負債表負債法，並按財務報表內資產及負債的賬面值之所有暫時差距，以及用以計算應稅溢利之相應稅基具有有限的例外情況而確認遞延稅項。 -
Generally speaking, with the exception of a handful of exempt items e. g. payments in lieu of notice of termination of employment, compensation for injuries, payments specically exempted under the inland revenue ordinance, almost all payments made by the employer to the employee are taxable, regardless of whether the amount was paid according to or in excess of the terms of employment, and whether the amount was paid pre - commencement, post - cessation or during the course of employment
一般而言，除了代通知金工傷意外賠償和法例訂明不須課繳薪俸稅的收入等少數項目，因並非入息而無須當入息計稅之外，所有由僱主根據雇傭合約支付給雇員的款項和僱主自願超付的款項，均須課繳薪俸稅，不論該筆款項是在任職期間入職前或離職后支付的。 -
Since the resource tax is computed on the basis of quantity and tax - per - unit, would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit
資源稅既然是從量定額徵收，那麼計算應繳的稅款公式為：應納稅額課稅數量單位稅額？ -
B : since the resource tax is computed on the basis of quantity and tax - per - unit, would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit
資源稅既然是從量定額徵收，那麼計算應繳的稅款公式為：應納稅額課稅數量單位稅額？ -
Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law
第二十二條企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額，為應納稅額。 -
Article 6 the sales amount shall be the total consideration and all other charges receivable from the purchase rs by the taxpayer selling goods or taxable services, but excluding the output tax collectible, the sales amount shall be computed in renminbi
第六條銷售額為納稅人銷售貨物或者應稅勞務向購買方收取的全部價款和價外費用，但是不包括收取的銷項稅額。 -
Brief discussion of defining taxable amount of money under discount
淺析折扣方式下計稅金額的確定方法 -
One s monthly income minus rmb 4, 000 yuan is his taxable amount of income
按全月應納稅所得額的多少，稅率從5 45 。 -
At the time of transaction, the accounting profits will not be affected, nor will the taxable amount ( or the deductible loss ) be affected
（二）交易發生時既不影響會計利潤也不影響應納稅所得額（或可抵扣虧損） 。 -
The taxable amount would include expenses on air, land or sea transportation, accommodation, meals, sightseeing tours, travel insurance and visa fees, etc. as appropriate
應課稅款額包括海陸空交通費住宿膳食觀光行程旅遊保險及簽證費等開支。
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