| 单词 | 利得税 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||
| 释义 | 利得税 noun —profits tax nSee also:得税 adj—assessable adj 税 n—taxes n • duty n • toll n
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(h) 與任何高層、市級、地方或其他層次的政府或機關訂立看來有利本公司任何 宗旨的任何安排，及從任何此等政府或機關取得本公司認爲宜 取 得 之 任 何權 利、特 權及特許權，及執行、行使及遵守任何該等安排、權利、特權及特許 權。 wheelockcompany.com | (h) To enter into any arrangement with any government or authority supreme municipal local or otherwise that may seem conducive to the Company’s [...] objects or any of them [...] and to obtain from any such government or authority any rights privileges and concessions which the Company may think it desirable to obtain and to carry [...]out exercise and comply [...]with any such arrangements rights privileges and concessions. wheelockcompany.com |
在纳税年度 内，所得税纳税人有义务在税收义务产生月 份的下一个月的前20日内缴纳税款，对于小 额纳税人来说，可以在纳税义务产生季度的 写一个月的前20日内缴纳税款。 paiz.gov.pl | During the year, income tax payers are obliged to pay a tax advance before [...] the 20th day in the month following the month [...]in which the tax obligation arose or, in the case of ‘small’ taxpayers, before the 20th day of the month following the quarter in which the tax obligation arose. paiz.gov.pl |
(b) 訂立任何保證、彌償保證合約或擔保，尤其是（但不影響上文的一般性）在有代價 或無代價的情況下，透過個人義務或抵押或質押本公司全部或任何事業、財產及資 產（現在及未來）及未繳股本或兩種該等方法或任何其他方式，保證、支持或確使 獲得任何 人（包括（但不影響上文的一般性）當時為本公司附屬公司或控股公司或 本公司控股公司的另一間附屬公司或在其他方面與本公司有連繫的公司）覆行任何 義務或承擔，及償還或支付應就任何證券或債務支付或與其相關的本金額及任何溢 價、利息及股息及其他款項。 sisinternational.com.hk | (b) To enter into any guarantee, contract of indemnity or suretyship and in particular (without prejudice to the generality of the foregoing) to guarantee, support 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. sisinternational.com.hk |
所有这些福利由自治区及地方政府提供，国家政府则通过拨划一部分 所得 税及提 供优先年度补贴，为在残障领域活动的非政府组织提供技术及经济支持， 尤其是为组织残疾人家庭共同居住、为残疾人家庭提供信息及指导服务、为相关 人员提供心理服务的机构提供支持。 daccess-ods.un.org | This support enjoys priority in the annual budget allocation process, particularly for bodies helping families with disabled members, providing them with information and guidance services; psycho-social support services also qualify for aid. daccess-ods.un.org |
(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 |
4.20 與任何一名或多名人士或從事或擁有或即將從事或擁有任何業務或企 業之公司訂立夥伴關係或透過締結利益聯盟、合作、合營、互惠讓 步、合併或以其他方式訂立任何安排以分享 溢 利 ， 而據此，本公司將 會或可能從中獲得任何 好處，無論直接或間接，並放貸、擔保合同或 以其他方式協助任何有關人士或公司，並且認購或以其他方式獲取任 何有關公司之股份及證券，並將之出售、持有、重新有或無擔保發行 或以其他方式處理。 gbinternational.com.hk | 4.20 To enter into partnership or into any arrangements for sharing profits, union of interests, co-operation, joint venture, reciprocal concession, amalgamation or otherwise with any person or persons or company engaged or interested or about to become engaged or interested in the carrying on or conduct of any business or enterprise from which this Company would or might derive any benefit whether direct or indirect and to lend money, guarantee the contracts of or otherwise assist any such person or company and to take subscribe for or otherwise acquire shares and securities of any such company and to sell, hold, re-issue with or without guarantee or otherwise deal with the same. gbinternational.com.hk |
自2006年起，每位在中华人民共和国工作的人士，如果符合在“谁应提交”段落中列示的条件的，需要向相关税收机关提交个人 所 得税 年 度 申报表。 chi.mazars.cn | Since 2006, individuals working in the PRC may need to file annual Individual Income Tax ("IIT") returns to the relevant [...] tax authorities if any of the conditions explained in the paragraph under the heading [...] of "Who Should File" is applicable. mazars.cn |
将利 用这些资源来补充经常预算资源，以便向方案规划、预算和账务厅各司提供业务和应用支持： 为综管系统各财务单元的日常运作提供服务台支助；就综管系统财务事项相关问题向总部以外 [...] 办事处提供支助；支助维持和平经费筹措司的部队费用和索偿报销系统；维护方案规划、预算 和账户厅使用的所有重要系统，如薪金系统、离职后健康保险系统、业务处理综合控制系统、 [...] 环球银行间金融电信协会(SWIFT)系统、摩根大通 Insight 系统、所得税处理 系统和普通会计 制度，并为外地薪金系统和会计系统提供协助。 daccess-ods.un.org | The resources will be used to complement regular budget resources to provide operations and application support to all the divisions of the Office of Programme Planning Budget and Accounts: provide help desk services for support in the day-to-day functioning of IMIS finance modules; support offices away from Headquarters on IMIS financerelated matters; support of the troop costs and claims reimbursement system targeted for supporting the Peacekeeping Finance Division; and maintain critical systems used by the Office of Programme Planning Budget and Accounts such as payroll, After-Service Health Insurance, Operations [...] Processing Integrated Control System, SWIFT, [...] Chase Insight, income tax processing and the [...]general accounting system, as well as [...]assisting in field payroll and accounting systems. daccess-ods.un.org |
如果这一问题不能再有任何进展，需要说明它的后果：首先是所有会员国承担由教科 [...] 文组织报销、美国拒不报销的税款拖欠款；其次，会计后果是，在账目中将最终失去退还给 [...] 工作人员、本组织却未得到偿还的金额的债权；潜在影响是《工作人员条例》（第 103.18 条“所得税的报 销”）根据工作和职位的资金来源而用于美籍工作人员会打折扣。 unesdoc.unesco.org | If no further progress is to be expected in that regard, it must be concluded, on noting that all Member States will bear the arrears of taxes reimbursed by UNESCO and not recovered from the United States of America, that there will be accounting consequences recognised as a dead loss of receivables for monies reimbursed to staff but not recovered by the Organization and potential consequences arising from the application of the Staff [...] Regulations and Staff Rules (Rule 103.18 [...] “Reimbursement of income tax”), for employees [...]who are nationals of the United States [...]of America, depending on their posts and the source of funding thereof. unesdoc.unesco.org |
在这方面，报告探讨了如下问题：工作人员的配偶及子女、家庭佣 [...] 工、非受扶养家庭成员的工作许可问题；工作人员房地产的购置、租用和出售；工作人员纳 入东道国的社会保障系统；退休以后工作人员及其家庭成员留在东道国的可能性；增值税和 其他税收的缴纳，以及与征收所得税 有 关 的问题。 unesdoc.unesco.org | In this context, the report addresses issues concerning work permits for spouses and children, domestic helpers and non-dependent family members of staff; the acquisition, rental and sale of real estate by staff; the integration of staff into the social security system of host countries; the possibility for staff members and their families to [...] retire in the host countries; and the [...] payment of value added tax (VAT) and other taxes, as well as income taxation issues. unesdoc.unesco.org |
(ii) 倘在任何股東的登記地址所屬地區如 無登記聲明或未完成其他特別或繁瑣 的手續，則傳閱任何有關參與分享權 利或權益的要約文件屬不合法，或董 事會認為成本、開支或確定適用於該 等要約或接納該等要約的法律及其他 規定是否存在或其涵蓋範圍時可能造 成的延誤與本公司所得利益不成比 例，則董事會有權取消該股東的權 利；及 towngaschina.com | (ii) to exclude the right of participation or entitlement of any member with a registered address outside any territory where in the absence of a registration statement or other special or onerous formalities the circulation of an offer of such right or entitlement would or might be unlawful or where the Board consider the costs, expense or possible delays in ascertaining the existence or extent of the legal and other requirements applicable to such offer or the acceptance of such offer out of proportion to the benefits of the Company; and towngaschina.com |
24.11 倘在任何股東的登記地址所屬地區如無登記聲明或未完成其他特別手續，而 傳閱任何有關股息選擇權或股份配發的要約文件屬或可能屬不合法，或董事 認爲成本、開支或確定適用于該等要約或接納該等要約的法律及其他規定是 否存在或其涵蓋範圍時可能造成的延誤與本公司 所 得利 益 不 成比例，則董事 會可于任何情况下决定不向該等股東提供或作出本細則第 24.7 條下的股息選 擇權及股份配發，且在任何該等情況下，上述條文須與有關決定一併閱讀並 據此詮釋。 cifi.com.hk | 24.11 The Board may on any occasion determine that rights of election and the allotment of shares under Article 24.7 shall not be made available or made to any members with registered addresses in any territory where in the absence of a registration statement or other special formalities the circulation of an offer of such rights of election or the allotment of shares would or might be unlawful, or where the Board considers the costs, expenses or possible delays in ascertaining the existence or extent of the legal and other requirements applicable to such offer or the acceptance of such offer out of proportion to the benefit of the Company, and in any such case the provisions aforesaid shall be read and construed subject to such determination. cifi.com.hk |
當押商」指經營貸出款項的業務的人，而該人是爲賺取利息，或 爲獲得或期望獲得利潤、 收益或報酬而貸出款項的，並以當押取得的物品 作爲抵押。 police.gov.hk | pawnbroker” means a person carrying on business by advancing on interest, or for or in expectation of profit, gain or reward, any sum of money on the security of goods taken by such person in pawn. police.gov.hk |
(b) 在任何股東之登記地址所屬地區如無註冊聲明或未完成其他特定或繁瑣之手 [...] 續，則傳達任何有關參與權利或資格之要約將或可能屬不合法，或倘董事會 認為成本、開支或確定適用於該要約或接納該要約之法律及其他規定是否存 [...] 在或其涵蓋範圍時可能造成之延誤與本公司 所 得利 益 不 成比例，則董事會有 權不讓該股東擁有有關權利或資格；及 [...] (c) 權任何人士代表所有有權享有權利之股東與本公司訂立協議，規定分別向彼 [...] 等配發彼等根據該資本化有權享有之入賬列作繳足之任何其他股份、債權證 或其他證券，或（倘情況需要）本公司代表彼等將議決須予資本化之股東各 自部分之溢利用於繳付彼等現有股份中餘下未繳付之股款或其任何部分，且 根據該授權訂立之任何協議應對所有相關股東有效並具有約束力。 speedy-global.com | (c) to authorise any person to enter on behalf of all members entitled thereto into an agreement with the Company providing for [...] the allotment to them respectively, [...] credited as fully paid up, of any further [...]shares, debentures or other securities to [...]which they may be entitled upon such capitalisation, or, as the case may require, for the payment up by the Company on their behalf, by the application thereto of their respective proportions of the profits resolved to be capitalised, of the amounts or any part of the amounts remaining unpaid on their existing shares, and any agreement made under such authority shall be effective and binding on all such members. speedy-global.com |
个人所得税的第 一类是针对居民在世 界范围内的收入征收——个人在波兰有个人 经济中心或重大利益或是在一个日历年内在 波兰停留超过183天。 paiz.gov.pl | The first of these refers to the worldwide income of a resident – an individual who has his centre of economic or vital interest in Poland or stays in Poland for longer than 183 days in a calendar year. paiz.gov.pl |
香港利得稅及 海外稅項的準備計算是按照本集團業務所在國家的現行稅率計算。 kwonghing.com | Provision [...] for Hong Kong profits tax and overseas [...]taxation has been calculated at rates of tax prevailing in the countries in which the Group operates. kwonghing.com |
尽管有来自商界的声音，尤其是中小型企业，建议政府调低盈利水平较低企业的 利 得税税 率 ， 司长表示为保持香港的简单税制，政府不会考虑对不同盈利水平的企业采用不用的 利 得税税 率。 chi.mazars.cn | Despite there have been voices of businesses, in particular SMEs, voicing [...] proposing the Government to [...] lower the profits tax rate for businesses with low profits level, Mr. Tsang responded that in order to maintain a simple tax regime, he has not considered applying different tax rates to businesses [...]having different profits level. mazars.cn |
本課題讓學生了解如何從礦石中提取金屬，以及金屬與 其他物質的反應，並懂得利用實 驗證據，建立金屬的活性序。 334.edb.hkedcity.net | This topic provides opportunities for students to develop an understanding of how metals are extracted from their ores and how they react with other substances. 334.edb.hkedcity.net |
为了能收到 CCTB，您和您的配偶或同居伴侣每年都要申报 所 得税 ， 无 论您是否有 任何收入。 multilingolegal.ca | In order to receive the CCTB, both you and your [...] spouse or common-law [...] partner must file income tax returns every year, regardless of whether you have earned any income. multilingolegal.ca |
因此，应根据所有相关事实和情况， 确定进行交易或安排的主要目的是否是为了 获 得税 务 上 的好处，并确定如果 没有这些税收上的好处，理智的纳税人是否会进行相同的交易或安排。 daccess-ods.un.org | Thus, the determination of whether a main purpose [...] for entering into transactions or [...] arrangements is to obtain tax advantages should be [...]based on an objective determination, [...]based on all the relevant facts and circumstances, of whether, without these tax advantages, a reasonable taxpayer would have entered into the same transactions or arrangements. daccess-ods.un.org |
最广泛采用的措施是减免公司和个人的 所 得税 ， 拉 丁美洲 19 个国家中有 12 个国家采用了这一措施。 daccess-ods.un.org | Income tax [...] rebates and other tax benefits for both [...]companies and private individuals are among the most widely used instruments, [...]having been introduced in 12 of the 19 countries of Latin America. daccess-ods.un.org |
为承认贫穷与残疾之间的联系而采取的措施 第 03113/2008-CR 号法律提案建议在第 816 号《税法》中新增第二十 三条，并修改第 774 号《所得税法》第 37 条和第 46 条和第 776 号 《市政税收法》第 17、19、28 和 37 条关于残疾人纳税的相关规定。 daccess-ods.un.org | Measures taken to recognize the connection between poverty and disability Congressional bill No. 03113/2008-CR proposes the addition of a twenty-third provision [...] to Legislative Decree [...] No. 816 (the Tax Code) and amendments to articles 37 and 46 of Legislative Decree No. 774 (the Income Tax Act) and articles 17, 19, 28 and 37 of Legislative Decree No. 776 (the Municipal Taxation Act), which [...]regulates the payment [...]of taxes by persons with disabilities. daccess-ods.un.org |
这些政策包括把公司和个人所得 税率降 低 10%，取消对进口大米的收税，并降低西非国家经济共同体(西非经共体) 区域内的贸易关税。 daccess-ods.un.org | The policies included reducing corporate and [...] personal income tax rates by 10 per cent, eliminating taxes on imported [...]rice and reducing trade [...]tariffs in the Economic Community of West African States (ECOWAS) region. daccess-ods.un.org |
於採納該等修訂之前，關於本集團投資物業的遞延稅項乃按 [...] 賬面金額將透過使用收回的基本原則計提，據此，本集團已 按 利得 稅 率 計算因投資物業重估 而產生的遞延稅項。 gdi.com.hk | Prior to the adoption of the amendments, deferred tax with respect to the Group's investment properties was provided on the basis that the carrying [...] amount will be recovered through use, and [...] accordingly the profits tax rate had [...]been applied to the calculation of deferred [...]tax arising on the revaluation of the Group's investment properties. gdi.com.hk |
誠如該協會通訊官彼得伯得利所言 ：「當志工 救難人員出海時，確實需要一套將過程拍攝下來的設備，我們發現博世 [...] MIC 400 系列攝影機比我們預期更可靠、更能抵抗惡劣的環境。 boschsecurity.com.tw | As Peter Bradley, RNLI Staff Officer Communications, [...] explains: “We identified a requirement to record video footage while [...]our volunteer crews are at sea and found Bosch’s MIC Series 400 cameras can more than withstand the tough conditions we subject them to. boschsecurity.co.uk |
如果外國公司投資於任何消極的外國投資公司，或是如果外國公司是消極 的外國投資公司，其美籍股東可能必須填寫 Form 8621 表格，申報個人持有多 少此種外國公司的所得，或是自處份此種外國公司的股票所獲取 的 利得。 jtt-e.com.tw | If the foreign corporation has made an investment in any passive foreign investment companies, or if the foreign corporation is a PFIC, then the U.S. shareholders may be required to file a Form 8621 to report their share of the income of the PFIC or the gain on any dispositions of PFIC shares. jtt-e.com.tw |
在收入方面，这些措施既包括通过调 整征税基础(扣减、免除或加速折旧)或调整名义税率，来修改 所 得税 结 构 ，也包 括改革对货物和服务的征税(增值税、特定的税或关税)。 daccess-ods.un.org | On the income side, these run the gamut from changes to the income tax [...] structure, through [...] adjustments to the tax base (deductions, exemptions or accelerated depreciation systems) or to nominal tax rates, to [...]reform of taxes on goods and services (VAT, specific taxes or tariffs). daccess-ods.un.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。