taxable year 中文意思是什麼

taxable year 解釋
應納稅年度, 課稅年度
  • taxable : adj. 1. 應征稅的，有稅的。2. 【法律】當然可要求的。n. -ness ,-bility n. ,-bly adv.
  • year : n 1 年，歲；一年。2 年度，學年。3 〈pl 〉年紀，年齡，歲數；〈pl 〉老年。 ★在表示歲數時， years 略...
  1. Are these receipts taxable, and if they are, in which year of assessment should they be included as my assessable income

    這筆花紅和傭金是否須課稅和會在那一個課稅年度評稅？
  2. The tax payers should turn the tax over to the state treasury ， and file the return with the local tax authorities within thirty days after the end of the taxable year

    納稅人應在年度終了后三十日內將稅款繳入國庫，並向當地稅務機關報送本表。
  3. Employee a was entitled to an overseas travel allowance of $ 20, 000 for the year ended 31 december 2002, which could be spent within 4 months. if employee a spent the whole allowance to purchase package tour in april 2003, was $ 20, 000 taxable as holiday journey benefits under the new provisions

    雇員a在截至2002年12月31日止一年內獲發20 ， 000元海外旅遊津貼，規定他可在四個月內支取。假如雇員a在2003年4月把津貼全數用來訂購旅行團客位，在新條文的規定下，這20 ， 000元款項會否視為度假旅程利益而須課稅？
  4. " the agreement will apply in both hk and the netherlands for any year of assessment or taxable year and period beginning on or after 1 january 2002

    發言人說：協定在本港和荷蘭將適用於自二二年一月一日起的任何課稅或稅務年度及期間。
  5. Upon the request of an enterprise of either area, the provisions of the agreement shall also have effect for that enterprise for any year of assessment beginning on or after 1 april 1998 in hk, and for taxable years and periods beginning on or after 1 january 1998 in the netherlands, " the spokesman said

    應兩地的企業的要求，協定的條文就該企業而言在香港對自一九九八年四月一日起的任何課稅年度，及在荷蘭則對自一九九八年一月一日起的稅務年度及期間具有效力。
  6. Basic taxable year

    基準納稅年度
  7. In fact, the 12 months in question may commence or end on any day in the taxable year concerned

    所說的十二個月可以在有關納稅年度的任何一日開始或終了。
  8. Take the case of the taxable year of 2008 on the mainland as an example : the period that counts is from 2 january 2007 to 30 december 2009

    以內地2008納稅年度為例，我們要考慮的時段為2007年1月2日至2009年12月30日。
  9. Tax payers financing unrelated scientific and higher educational institutions in the development of new products, technology and process have the right to deduct the expenditure for financing form the taxable income amount in the current year

    54資助非關聯的科研機構和高等學校研究開發新產品、新技術、新工藝的納稅人，有在當年度應納稅所得額中扣除資助支出的權利。
  10. Article 25 enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year - by - year bad debt provisions, the amount of which shall not exceed 3 % of the amount of the year - end loan balances ( not including inter - bank loans ) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year

    第二十五條從事信貸、租賃等業務的企業，可以根據實際需要，報經當地稅務機關批準，逐年按年末放款余額（不包括銀行間拆借） ，或者年末應收賬款、應收票據等應收款項的余額，計提不超過百分之三的壞賬準備，從該年度應納稅所得額中扣除。
  11. 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。
  12. He was present on the mainland for a period or periods not exceeding in the aggregate 183 days in any 12 - month period commencing or ending in the taxable year concerned

    他在有關的納稅年度開始或終了的12個月中在內地停留連續或累計不超過183天
  13. The part relating to hong kong tax in the comprehensive arrangement applies to income derived in any year of assessment commencing on or after 1 april 2007, while the part relating to mainland tax applies to income derived in any taxable year commencing on or after 1 january 2007

    全面性安排在香港適用於2007年4月1日或以後開始的課稅年度中取得的所得，而內地則適用於2007年1月1日或以後開始的納稅年度中取得的所得。
  14. Subject to the completion of ratification procedures by both parties before december 31, 2006, the new arrangement will take effect with respect to hong kong taxes from the year of assessment beginning on or after april 1, 2007, and with respect to mainland taxes from the taxable year beginning on or after january 1, 2007

    假設雙方均能在二六年十二月三十一日前完成所須程序，新的安排中有關香港稅收部分將適用於二七年四月一日或以後開始的課稅年度，而內地稅收部分將適用於二七年一月一日或以後開始的納稅年度。
  15. Article 5 the balance after the tax - free and tax - exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year ( s ) being deducted from an enterprise ' s total income amount of each tax year shall be the taxable income amount

    第五條企業每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損后的余額，為應納稅所得額。
  16. The taxable period of the mainland is counted on the basis of a calendar year, i. e. from 1 january to 31 december, whereas the taxable period of hong kong i. e. year of assessment refers to a period commencing on 1 april and ending on 31 march of the next year

    內地的納稅年度為歷年制，即1月1日至12月31日而香港的納稅年度即課稅年度則指自4月1日起至次年3月31日止的期間。
  17. The exemption provision for " present not exceeding 183 days " is changed from " in the calendar year concerned " as stated in the limited arrangement to " any 12 - month period commencing or ending in the taxable period concerned " as adopted in the oecd model text

    停留期不超過183天的免稅規定，由非全面性安排所說的在有關歷年中，更改為oecd範本所採用的在有關納稅年度開始或終了的任何十二個月中。
  18. Taxable quarter : one of the four quarters of a gregorian calendar year or 12 months accounting year adopted upon the tax authorities ' approval

    納稅季度：填寫按公歷年度或經稅務機關批準所採用的本企業滿12個月的會計年度劃分的4個季度。
分享友人
分享到 Line

分享到臉書