| 单词 | 股息税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 股息税 noun —dividend tax nSee also:股息—dividend 税 n—taxes n • toll n • duty n
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此处我们所讨论的税收大多是适用于在中国的外国企业和个人的税种，即企业所得税、增值税、货物与服 务 税 、 股息 标 准税和个人所得税。 servcorp.com.cn | Here we look at the taxes most applicable to foreign businesses and individuals in China, [...] i.e., corporate income tax, value-added tax, goods and service tax, [...] standard tax on dividends and individual [...]income tax. servcorp.com.cn |
第 1 款 规定，可在住在国征收股息税，第 2 款规定也可在来源国征收股息税， 即支 付股 息的公司所在国。 daccess-ods.un.org | Paragraph 1 [...] provides that dividends may be taxed in the State of residence and paragraph 2 sets out that dividends may also be taxed in the source State, that is, the State where the company paying the dividend is a resident. daccess-ods.un.org |
不过，从应计利润分配的纳税年度开始或在 2008 年 1 月 1 日以后，如果该股息实益所有人是一家在 [...] 另一个欧盟成员国缴纳企业所得税的公司，或其它欧洲经济区内与意大利税务机关有充分资料交换基 制的国家的公司，支付的上述预扣代 缴 股息税 减 少至 1.375％。 vasapolli.it | However, starting from the distribution of profits accrued in taxable years starting on or after 1 January 2008, the above withholding tax on dividends is reduced to 1.375%, provided that the beneficial owner of the dividends is a company that is subject to corporate income tax in another European Union Member State, or in [...] another State of the European Economic Area that allows an adequate [...] exchange of information with the Italian tax authorities. vasapolli.it |
17 在香港，外商设立的地区总部同样可以享受政府提供的相关税收调控优惠，例如地区总部 所获及派发出的股息税减免政策。政府还对外企提供地区总部设立的相关商业支持、长期 的商业咨询以及针对于中小型企业的资金计划等。 euccc.com.cn | Other advantages include business support and assistance by government institutions for setting up regional headquarters in Hong Kong as well as ongoing consultation and government funding schemes, especially for SMEs. euccc.com.cn |
部分双重征税（对公司利润和股息征税 gza.ch | Some double taxation (taxation of company profits and dividends) gza.ch |
此外，在一些情况下存在波兰订 立的双重征税条约的规定，因此，这可以改 变税收收入来源国个人的地位，或降 低税 率，例如、股息、利息或许可税。 paiz.gov.pl | Additionally, in some cases regulations of double treaties, of which Poland is part, can change the status of an [...] individual, and therefore [...] the country of taxation of some income sources, or reduce tax rates, e.g. for dividends, interests or [...]licence dues. paiz.gov.pl |
如果作为一缔约国居民的一公司从另一缔约国获得利润或收入，则该 另一缔约国不得对该公司支付的股息 征 收任 何 税 款 (但 此 种 股息 支 付 给该另 一国的居民或支付股息的持有股份与设在该另一国的常设单位实际有关的 情况除外)，也不得对公司的未分配利润 征 税 ， 即 使支付 的 股息 或 未 分配的 利润包括产生于此另一国的全部或部分利润或收入。 daccess-ods.un.org | Where a company which is a resident of a Contracting State derives profits or income from the other Contracting [...] State, that other [...] State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed [...]profits consist [...]wholly or partly of profits or income arising in such other State. daccess-ods.un.org |
股息方面，中捷税收协 定规定，在受益所有 人是公司（合伙企业除外），并直接拥有支付股息的公司至少 25%资本的情况下，受益所有人的 股息在支付股息方所在国应缴纳的所 得 税 不 应超 过 股息 总 额的 5%；利息方面，中捷税收协 定规 定，如果利息受益所有人是缔约国另一方居民，则所征税款不应超过利息总额的 7.5%。 bdo.at | No more than 5% tax of total amount of dividend should be withheld by the country which is paying dividend if the beneficial owner is a company (excludes joint venture) directly owning 25% or more of equity interest of the company which is paying the dividend; No more than 7.5% tax of total amount of interest [...] should be withheld [...]if the beneficiary is a citizen of the tax treaty party. bdo.at |
合伙企业中的每一个合伙人分别根据 持 股份 额和相应税率对 合伙企业产生的收入和成本 纳税（个人所得税）。 paiz.gov.pl | Incomes and costs generated by a [...] partnership are taxed separately by each partner according to the proportion of possessed shares and to the [...]chosen tax rate (in the case of individuals). paiz.gov.pl |
不同于会计利润的衡量方法（如EBIT[ 息税 前 利 润 ]，净收入和EP S [ 每 股 盈 利]），EVA是一个基于价值的经济方法，它的理论基础是公司在衡量绩效时考虑的成本既要包括运营成本还要包括资本成本。 12manage.com | Unlike accounting profit, such as EBIT, Net Income and EPS, EVA is economic and is [...] based on the idea that a company must [...]cover both the operating costs AND the capital costs. 12manage.com |
第 10 条(3)中对“股息”一 词做出定义，即来自股份等的收入，以及“依照 进行分配的公司为其居民的国家之法律，所受 征 税 待 遇 与股份收入相同的其他公 司权的收入”。 daccess-ods.un.org | The term “dividends” is defined in article 10 (3) to mean income from shares and the like, as well as “income from other corporate rights which is subjected to the same taxation treatment as income from [...] shares by the laws of [...]the State of which the company making the distribution is a resident”. daccess-ods.un.org |
也即，账簿涉及的全部资产是否都包括在内，甚或 账簿未列入的诸如商誉和其他无形财产也包括在内； ㈣ 如果“不动产”位于 A [...] 国，公司系 B 国常驻公司，而股份交易发生于 B 国居民之间，则 A 国的税务管理部门可能得不到此类交易 信 息 以 主张 征 税权 利，因为股份被转让的公司不在 A 国领土内 daccess-ods.un.org | (iv) In a situation where the “immovable property” is situated in State A and the company is a resident of State B, and the share transaction takes place between residents of State B, the tax administration of [...] State A may not have access to information regarding such [...] transactions to assert the taxation right, because the company whose shares are alienated [...]is not in its territory daccess-ods.un.org |
凭借强劲的息税前利 润水平，舍弗勒集团2012年除去非 控 股股 东 权 益的净利润为8.72亿欧元（上一年为8.89亿欧元），这其中包括在大陆股份公司的5.54亿欧元股份净收益（上一年为3.24亿欧元）。 schaeffler.cn | Driven by Schaeffler’s solid EBIT, net income for the period excluding non-controlling interests [...] amounted to €872 million [...](prior year: €889 million), including the Group’s share of net income of Continental AG of €554 million (prior year: €324 million). schaeffler.co.jp |
(iv) 就股份選擇權已獲正式行使的股份（「選擇股份」）而言 ， 股息 （或 獲賦選擇權的該部分股息）不 得以股份派付，而代以按上述釐定的 配發基準配發入賬列作繳足的相關類別股份予選擇股份持有人的 方式償付，為達致此目的，董事會須自本公司未分派溢利（包括累 計溢利及認購權儲備以外的任何儲備或其他特別賬的進賬項）的任 何部分（由董事會釐定），撥出款項用於繳足按有關基準向選擇股 份的持有人配發及分派適當數目的相關類別股份。 mainland.com.hk | (iv) the dividend (or [...] that part of the dividend in respect of which a right of election has been accorded) shall not be payable in cash on shares in respect whereof the share election has been duly exercised (“the elected shares”) and [...]in lieu thereof shares of [...]the relevant class shall be allotted credited as fully paid up to the holders of the elected shares on the basis of allotment determined as aforesaid and for such purpose the Board shall capitalise and apply out of any part of the undivided profits of the Company (including profits carried and standing to the credit of any reserves or other special account other than the Subscription Rights Reserve) as the Board may determine, such sum as may be required to pay up in full the appropriate number of shares of the relevant class for allotment and distribution to and amongst the holders of the elected shares on such basis. mainland.com.hk |
(4) 来自丹麦和格陵兰从作为许可证持有方公司股东或直接或间接全部拥 有这类公司并能从中分到免税红利 的公 司 股 东 处预 扣 税 款 等 的收入。 daccess-ods.un.org | 4) Revenue from withholding tax, etc. in Denmark and Greenland concerning shareholders in companies that are licence [...] holders, or in companies that entirely own such companies [...] directly or indirectly and can receive tax-free dividend from these. daccess-ods.un.org |
(D) 本公司可在董事會推薦下透過普通決議案就本公司任何特 定股 息配發 入賬列作繳足的股份作為派發全 部 股息 （ 儘 管有本公司細則第(A)段的規定）， 而毋須給予股東選擇收取有關現金 股息 以 代 替配發股份的權利。 asiasat.com | (D) The Company may upon the recommendation of the Board by ordinary resolution [...] resolve in respect of any [...] one particular dividend of the Company that notwithstanding the provisions of paragraph (A) of this Bye-law a dividend may be satisfied wholly in the form of an allotment of shares credited as fully paid up without offering any right to shareholders to elect to receive such dividend in cash in [...]lieu of such allotment. asiasat.com |
持股制度具吸引力的国家，让来自外国子公司 的 股息 和 资本收益可以根 据股 东免税制度 而获得税收豁免，并可毋须缴税而随后分给控股实体的外国股东， 以及 uria.com | an attractive holding regime [...] under which dividends and capital gains deriving from foreign subsidiaries are exempt under the participation exemption regime, and may be subsequently distributed to foreign shareholders of the holding [...]entity without tax leakage; and uria.com |
(b) 宣布或議決派付任何類別股份股息或 其他分 派的任何決議案（無論是本公司於股東大會 作出的決議案或董事會決議案），可訂明於 指定日期的營業時間結束時須向登記為有關 股份持有人的人士支付或作出該等 股息 或分 派，儘管指定日期可能早於決議案通過當 日；及須按照上述人士各自登記的持股量支 付或作出股息或其 他分派，但不會影響任何 該等股份的轉讓人與承讓人之間就有關享有 股息的權利。 towngaschina.com | (b) Any resolution declaring or [...] resolving upon the [...] payment of a dividend or other distribution on shares of any class, whether a resolution of the Company in general meeting or a resolution of the Board, may specify that the same shall be payable or made to the persons registered as the holders of such shares at the close of business on a particular date, notwithstanding that it may be a date prior to that on which the resolution is passed, and thereupon the dividend or other distribution shall be payable or made to them in accordance with their respective holdings so registered, but without prejudice to the rights inter se in respect of such dividend of transferors and transferees of any such shares. towngaschina.com |
根据企业的组织形式，来判断是对企业 征税 还是对股东征税，例 如有限责任公司和股份 有限公司是针对企业征税，有限合伙企业或 [...] 登记的合伙企业则针对个人征税。 paiz.gov.pl | Depending on the legal form, the income of an [...] entity or of a shareholder will be taxed, i.e. CIT for [...]a limited company and a jointstock [...]company, PIT for a limited partnership or a registered partnership. paiz.gov.pl |
由于销量杠杆化效应及成本控制效益冲抵了不利的产品组合 ， 息税 前 利 润率增长 160 个基点，达到 [...] 13.1%。 emerson.com | EBIT margin of 13.1 percent improved [...] 160 basis points, as volume leverage and cost reduction benefits offset unfavorable product mix. emerson.com |
(b) 達 成 任 何 保 證 、 保 障 或 擔 保 合 同 ， 特 別 是 在 不 損 害 以 上 一 般 性 的 情 況 下 ， 無 論 是 通 過 個 人 義 務 還 是 通 過 抵 押 或 收 取 公 司 費 用 的 所 有 或 任 何 部 分 、 目 前 和 將 來 的 財 產 與 資 產 、 未 催 繳 的 股 本 抑 或 是 通 過 這 兩 種 方 式 或 者 任 何 其 他 方 式 來 保 證 、 支 援 或 確 保 履 行 義 務 或 承 諾 並 償 還 或 支 付 任 [...] 何 個 人 的 債 務 和 任 何 曾 經 是 本 公 司 的 附 屬 公 司 或 控 股 公 [...] 司 ， 抑 或 是 本 公 司 的 其 他 附 屬 公 司 或 控 股 公 司 以 及 與 本 公 司 合 作 的 其 他 公 司 的 任 何 保 費 、 利 息 、 股 利 和 任 何 其 他 可 支 付 的 有 價 證 券 。 easyknit.com | (b) To enter into any guarantee, contract or indemnity or surety and in particular (without prejudice or secure, with or without consideration, whether by personal obligation or by mortgaging or charging all or any part of the undertaking, property and assets (present and future) and uncalled capital of the Company or both such methods or in any other manner, the performance of any obligations or commitments, of, and the repayment or payment of the principal amounts of and any premiums, interest, dividends and other moneys payable on or in respect of any securities or liabilities of, any person including (without prejudice to the generality of the [...] foregoing) any company [...] which is for the time being a subsidiary or a holding company of the Company or another subsidiary or a holding company [...]of the Company or otherwise associated with the Company. easyknit.com |
(iv) 就股份选项被适当行使的股份（「行使选项股份」）而言，有 关股息（或获授予选项权利的该部份 股息 ） 不 得以现金支付， 而须基于如上所述决定的配发基准向行使选项股份的持有人以 入账列为缴足方式配发有关类别的股份，而就此而言，董事会 应把其决定的任何部份本公司未分利润（包括转入任何储备或 [...] 其他特别账项、股份溢价账、资本赎回储备作为进账的利润， 但认购权储备除外）拨充资本及予以运用，该笔款项按此基准 可能须用于缴足该等向行使选项股份的持有人配发及分派的有 关类别股份的适当股数。 aactechnologies.com | (iv) the dividend (or [...] that part of the dividend in respect of which a right of election has been accorded) shall not be payable in cash on shares in respect [...]whereof the share election has been duly exercised (“the elected shares”) and in lieu thereof shares of [...]the relevant class shall be allotted credited as fully paid up to the holders of the elected shares on the basis of allotment determined as aforesaid and for such purpose the Board shall capitalise and apply out of any part of the undivided profits of the Company (including profits carried and standing to the credit of any reserves or other special account, share premium account, capital redemption reserve other than the Subscription Rights Reserve) as the Board may determine, such sum as may be required to pay up in full the appropriate number of shares of the relevant class for allotment and distribution to and amongst the holders of the elected shares on such basis. aactechnologies.com |
为此，我们采用平均销售回报率（ 息税 前 利 润（EBIT）占销售额的比率）为评价指标，将各业务部门的目标价值结合在一起。 wacker.com | To this end, we compute an average return on sales (EBIT as a ratio of sales) and agree upon binding target values for our business divisions. wacker.com |
(d) 就股份選擇權已被正式行使的股份（「已行使選擇權股份」） 而言，有關股息（或 已獲授選擇權的該部 份 股息 ） 不 得以股份 支付，而為了取代及支付該股息，須 基於上文所釐訂的配發基 準向已正式行使前述股份選擇權的股東以入賬列為繳足的方式 配發股份，而就此而言，董事會可按其決定把本公司可供分派 溢利的任何部分或本公司儲備賬的任何部分（包括任何特別賬 戶、股份溢價賬及資本贖回資金）撥充資本並加以應用，金額 [...] 相當於按有關基準配發的股份面值總額，有關金額將悉數用作 [...] 繳足將按有關基準配發及分發予已行使選擇權股份承配人的恰 當數目股份。 sisinternational.com.hk | (d) the dividend (or that part of the dividend in respect of which a [...] right of election has [...] been accorded) shall not be payable on shares in respect whereof the share election has been duly exercised (“the elected shares”) and in lieu and in satisfaction thereof shares shall be [...]allotted credited as [...]fully paid to the members who have duly exercised the said share election on the basis of allotment determined as aforesaid and for such purpose the Directors shall capitalise and apply out of any part of the profits of the Company available for distribution or any part of any of the Company’s reserve accounts (including any special account, share premium account and capital redemption reserve fund) as the Directors may determine, a sum equal to the aggregate nominal amount of the shares to be allotted on such basis and apply the same in paying up in full the appropriate number of shares for allotment and distribution to and amongst the allottees of the elected shares on such basis. sisinternational.com.hk |
(c) 本公司可根据董事会以普通决议提出的建议，就本公司的任何一次特定派 [...] 息作出决议，谓尽管有本条(a)段的规定，派息可全部以分配入账列为全 部缴足股款的股份的方式支付，无须向股东提出任何权利，选择收取现金 股息代替配股。 cr-power.com | (c) The Company may upon the recommendation of the Board by ordinary resolution resolve in respect of any one particular dividend of the Company that notwithstanding the provisions of paragraph (a) of this Article a dividend may be satisfied wholly in the form of an allotment of shares credited as fully [...] paid up without offering any [...] right to shareholders to elect to receive such dividend in cash in [...]lieu of such allotment. cr-power.com |
然而，其中一些建议由于之后的活动和新的 所需条件的出现，尤其是业务连续性中央管 理 股 的 设立而时过境迁，该 股的目的是在全联合国更广泛的基础上处理业务连续性问题，同时考虑 到预防大流行病规划和其他非信息和 通 信技术方面(见 A/64/472 和本补 编第 A/64/7/Add.8 号文件)，以及在因基本建设总计划而引起迁移的情 况下建立 1 个新的二级数据中心的需要(见 A/64/346/Add.1)。 daccess-ods.un.org | However, some of those proposals have been superseded as a result of subsequent events and the emergence of new requirements, in particular the establishment of a central business continuity management unit to address business continuity issues on a broader, Organization-wide basis, taking into account pandemic planning and other non-information and communications technology aspects (see A/64/472 and document A/64/7/Add.8 in the present supplement), as well as the requirement for a new secondary data centre in the context of the relocations due to the capital master plan (see A/64/346/Add.1). daccess-ods.un.org |
(C) 倘本公司將向任何股東作出有關股份之任 何 股息 或 其 他分派或 任何其他付款為以有關貨幣向股東作出小額款項之付款，則董事會認為此舉就本公司 或股東而言屬不可行或花費昂貴，而當時有 關 股息 或 其 他分派或其他付款可於董事酌 情決定權以有關股東所在國家（按股東名冊上有關股東列示之地址）之貨幣作出派付 或作出支付。 asiasat.com | respect of shares or any other payment to be made by the Company to any shareholder is of such a small amount as to make payment to that shareholder in the relevant currency impracticable or unduly expensive either for the Company or the shareholder then such dividend or other [...] distribution or other [...]payment may, at the discretion of the Board, be paid or made in the currency of the country of the relevant shareholder (as indicated by the address of such shareholder on the register). asiasat.com |
(A) 在股東特別大會處理的所有事項，均須視為特別事項， [...] 而在股東週年大會處理的所有事項，除批 准 股息 、 省覽 及採納賬目、資產負債表、董事會報告、核數師報告及 [...]必須隨附於資產負債表的其他文件、選舉董事、委任核 數師及其他高級職員填補退任空缺、釐定或授權董事釐 [...]定核數師酬金及就董事的一般酬金或額外酬金或特別酬 金進行投票（或授權董事釐定該等酬金）、向董事授出 一般授權以配發、發行或處理股份及就此訂立協議以及 向董事授出一般授權以行使本公司權力購回其自身證券 外，亦須視為特別事項。 xingfa.com | (A) All business shall be deemed special that is transacted at an extraordinary general meeting, and also all business that is transacted at an [...] annual general meeting with the exception [...] of sanctioning dividends, the reading, [...]considering and adopting of the accounts [...]and balance sheet and the reports of the Directors and Auditors and other documents required to be annexed to the balance sheet, the election of Directors and appointment of Auditors and other officers in the place of those retiring, the fixing of or delegation of power to the Directors to fix the remuneration of the Auditors, and the voting of or delegation of power to the Directors to fix the ordinary or extra or special remuneration to the Directors, the grant of a general mandate to the Directors to allot, issue or deal with shares and to enter into agreements for such purposes, and the grant of a general mandate authorising Directors to exercise the power of the Company to repurchase its own securities. xingfa.com |
业务前景依然充满挑战，但根据当前市场状况，2013 财年公布销售额及基本销售额预期将会实现 2% 至 5%的增长，而息税前利润率将会增长 10 至 20 个基点 [1]。 emerson.com | Visibility remains challenging, but based on current market conditions, reported and underlying sales in 2013 are expected to grow 2 to 5 percent, with EBIT margin expansion of 10 to 20 basis points [1]. emerson.com |
采纳国际最佳实践 我们建议上交所采纳国际最佳实践，要求中国采掘业企业每年提供详细的对 [...] 中国政府以及东道国政府支付资金的 信 息 （ 税 项 、 管理费用、特许权使用费、分 红以及其他重大款项），信息应具体到每个国家和每个项目。 eisourcebook.org | We recommend the SSE to follow international best practice standards and require mainland [...] extractive companies to annually provide [...] details on payments (taxes, fees, royalties, [...]bonuses and other significant payments) [...]to domestic and host governments on a country-by-country and a project-by-project basis. eisourcebook.org |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。