taxable profits 中文意思是什麼
taxable profits
解釋
應納稅的利潤, 應付稅利潤-
A guide to profits tax for unincorporated businesses which receipts are taxable
獨資或合業務利得稅簡介二甚麼收入須要課稅？ -
Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost ( expense ) plus reasonable profits
企業不能提供完整、準確的收入憑證，不能正確申報收入額的，由當地稅務機關採用成本（費用）加合理的利潤等方法予以核定，確定其應納稅所得額。 -
All deferred tax liabilities, and all deferred tax assets, to the extent that it is probable that future taxable profits will be available against which the assets can be utilised, are recognised
所有遞延稅項負債和遞延稅項資產（只限於有可能用來抵銷日後應課稅溢利的資產）均予確認。 -
On relationship between taxable profits
稅前會計利潤之間的關系 -
If the employer s contributions to the orso scheme had previously been allowed as deduction in its profits tax assessments, any employer s contributions that are repaid to the employer are taxable
如果有關的僱主供款較早前曾獲扣除，職業退休計劃其後退還給他的供款須全數繳納利得稅。 -
If the employer s contributions to the ror scheme had previously been allowed as deduction in its profits tax assessments, any employer s contributions that are repaid to the employer are taxable
如果有關的僱主供款較早前曾獲扣除，職業退休計劃其後退還給他的供款須全數繳納利得稅。至於該供款的投資收益，則不用課利得稅。 -
Hong kong adopts a territorial source principle of taxation. only profits which have a source in hong kong are taxable here. profits sourced elsewhere are not subject to hong kong profits tax
香港採用地域來源原則徵稅，即只有源自香港的利潤才須在香港課稅，而源自其他地方的利潤則不須在香港繳納利得稅。 -
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） 。 -
Where the contracts of purchase and sale are effected in hong kong, the profits are taxable here
如有關買賣合約在香港訂立，所得利潤須在港課稅。 -
Taxable profits vs. accounting profits
應課稅利潤和會計利潤的區分 -
Hence, when employers calculate their taxable profits, they may deduct the salaries of their employees
所以當僱主計算應評稅利潤時，他們可以扣除員工的工資。 -
The proceeds are taxable as trading receipts of the employer, being compensation for loss of profits
該份保單的有關賠償則視為僱主的營業收入，即利潤損失的補償，因此須予課稅。 -
During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax
在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。
分享友人