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单词 Benino
释义

External sources (not reviewed)

於往绩记录期间,本集团若干利润乃来BeninoBracorp(彼等各自有员工在中 国从事技术开发 [...]
╱ 技术支援及市场推广 ╱ 促销活动)。
cre8ir.com
During the Track Record Period, certain profit of the Group was
[...] contributedby Benino and Bracorp,which carried [...]
out technology development/technical
[...]
assistance and marketing/promotion activities by their respective staffs in the PRC.
cre8ir.com
下表列示於往绩记录期间授予珠海泽涛、越南中部树脂、BracorpBenino项豁免的税务影响。
cre8ir.com
The following table shows the tax
[...]
effect of tax exemption granted to Zhuhai Centresin, Vietnam
[...] Centresin,Bracorp and Beninoduring the [...]
Track Record Period.
cre8ir.com
然而, 本公司的中国法律顾问认为,监於税务申报已获主BeninoBracorp的中国税务当 局正式同意并处理,该等中国主管税务当局并无就中国企业所得税事宜提出质疑或查 询,BeninoBracorp在中国设有常设机构或相关的风险甚微。
cre8ir.com
However, the Company’s legal advisers as to the PRC laws are of the view that, having
[...]
considered that the tax reportingswere duly agreed and processed by the PRC authorities in-charge of Benino and Bracorp, and there was
[...] neither challenge nor enquiry from such PRC authorities in-charge regarding PRC enterprise income tax, the permanent establishment or related exposure of Benino and Bracorp is minimal in the PRC.
cre8ir.com
由於上述业务乃於中国进行,BracorpBenino总收入5%的税率缴纳中国营 [...]
业税。
cre8ir.com
As the aforementioned activities were rendered in
[...] the PRC, Bracorpand Benino should be [...]
subject to PRC Business Tax at 5% of the gross income.
cre8ir.com
由於中国政府与英属处女群岛
[...] 政府在避免双重课税方面并无订立协议,故BracorpBenino各自员工向珠海泽涛 及中山信诺提供服务将被视为在中国拥有常设机构及须缴纳中国企业所得税。
cre8ir.com
Since there is no agreement between the PRC Government and the government of BVI for the
[...]
avoidance of double taxation, the staff
[...] assignedby Bracorp and Beninoto provide [...]
their respective service to Zhuhai Centresin
[...]
and Zhongshan Macson will be deemed to have permanent establishment in the PRC and subject to PRC enterprise income tax.
cre8ir.com
就本集团的转让定价政策与本集团管理层讨论後及在审阅Bracorp及Benino的成本架构及BracorpBenino所在中国的有关报税文件後,联席保荐 人与董事一致认为本集团的转让定价政策乃属公平合理。
cre8ir.com
Having discussed with the management of the Group in relation to the transfer pricing policy of the Group and
[...]
reviewed the cost structure
[...] of eachof Bracorp and Beninoandrelevant tax filings of each ofBracorp and Beninoin the PRC, [...]
where they were operated,
[...]
the Joint Sponsors concur with the Director’s view that the transfer pricing policy of the Group is fair and reasonable.
cre8ir.com
本公司的中国法律顾问得知,中国主管税务机关已同BeninoBracorp提出的申请并已就提交的申请发出缴税凭证;根据本公司的中国法律 [...]
顾问的意见,中山信诺及珠海泽涛生产活动所涉的交易及其後的销售,将不会导致有 关公司的中国税项负债出现任何减少。
cre8ir.com
The Company’s legal adviser as to PRC laws was aware that the
[...] submissionsof Benino and Bracorpwere agreed [...]
by the PRC tax authorities in charge
[...]
and tax payment certificates were issued along the lines of the submissions; and according to the opinion of the Company’s legal adviser as to PRC laws, the transactions entailed by production of Zhongshan Macson and Zhuhai Centresin and subsequent sales, should not induce any reductions to the PRC tax liabilities of the relevant companies.
cre8ir.com
本集团的管理层确认,BracorpBenino经常性项 目提供的服务活动较向经常性服务部门提供的服务活动为多。
cre8ir.com
The Group’s management confirmed that the servicing
[...] activities of Bracorpand Benino were more [...]
by the ad hoc projects than a regular servicing base.
cre8ir.com
贵集团於二零零六年十月一日及二零零七年九月三十日的实缴资本指友信行的缴足注册资本BeninoBracorp及Great Oasis的股本;而於二零零八年九月三十日的实缴资本则指友信行的缴足注册资 本BeninoBracorp、Great Oasis及Keen Castle的股本。
cre8ir.com
The paid-in capital of the Group at 1 October 2006 and 30 September 2007 represented the fully paid registered
[...]
capital of ISH and
[...] share capital ofBenino,Bracorp andGreat Oasis; while the paid-in capital at 30 September 2008 represented the fully paid registered capital of ISH and share capital of Benino, Bracorp, Great Oasis [...]
and Keen Castle.
cre8ir.com
税务申报已获主BeninoBracorp的税务机关正式同意及处理。
cre8ir.com
The tax reportings were duly agreed and processed by the tax
[...] authorities in charge of Beninoand Bracorp.
cre8ir.com
根据中山信诺及珠海泽涛与Great Oasis的交易BeninoBracorp与Great Oasis的 [...]
交易披露,通过彼等向各自的中国税务机关呈报的缴税清单,可以断定中国税务机关 已掌握整体营运安排。
cre8ir.com
On the basis of the disclosure of transactions of Zhongshan Macson and Zhuhai
[...]
Centresin dealt with Great Oasis and
[...] transactionsof Benino and Bracorp dealt with [...]
Great Oasis, through the tax reporting
[...]
to their respective PRC tax authorities in charge, it can be concluded that the overall operational arrangement has been made known to the PRC tax authorities.
cre8ir.com
BeninoBracorp向中国税务机关申报彼等的收入及溢利,原因为彼等的业务主要位於中国。
cre8ir.com
Benino and Bracorp reported [...]
their income and profits to the PRC tax authorities, since their operations were principally located in the PRC.
cre8ir.com
董事确认,BeninoBracorp於中国提出税项返还申请时,由Benino/Bracorp与Great Oasis之间的营运 安排已收录於向中国有关税务机关提交的资料中,故中国有关税务机关已对其营运安 [...]
排及转让定价政策进行审查。
cre8ir.com
The Directors confirmed thatwhen Benino and Bracorp submitted their tax returns in the PRC, both [...]
the operational arrangement
[...]
and transfer pricing policies were reviewed by the PRC tax authorities in charge, as the details of operational arrangement between Benino/Bracorp and Great Oasis had been included in the submissions to the PRC tax authorities.
cre8ir.com
於二零一零年五月三十
[...] 一日,应收杨渊先生(於集团重组前,彼亦BeninoBracorp的唯一实益股东)的款项结余增至 [...]
33,756,000港元,该款项将通过抵销部分特别股息分派之方式偿还(有关详情载於H节附注(a))。
cre8ir.com
As at 31 May 2010, the balance due from Mr.
[...]
Ieong Un, who is also the sole beneficial
[...] shareholder ofBenino and Bracorp prior to [...]
the Group Reorganisation, increased to
[...]
HK$33,756,000 which will be settled by setting off against part of the special dividend distribution as detailed in note(a) to section H.
cre8ir.com
於二零零九年六月十日,根据投资协议,Keen
[...]
Castle与杨先生订立一份换股协 议(「第一份换股协议」),据此,杨先生已向Keen
[...] Castle出售於Great Oasis、Bracorp及Benino的全部股权,代价为Keen [...]
Castle以入账列为缴足股款方式向杨先生配发及 发行500股Keen Castle股本中每股面值1.00美元的普通股。
cre8ir.com
On 10 June 2009, in pursuance of the Investment Agreement, Keen Castle has entered into a share swap agreement (the “First Share Swap Agreement”) with Mr. Ieong whereby Mr. Ieong has sold to Keen Castle
[...]
the entire equity interest in each of
[...] Great Oasis, Bracorp andBenino to Keen Castle [...]
in consideration of allotment and issue
[...]
of 500 ordinary shares of US$1.00 each in the capital of Keen Castle, all credited as fully paid, to Mr. Ieong by Keen Castle.
cre8ir.com
据本集团管理层告知,中国营业税已及时缴交;然而,於支付中国营业税後, 由於彼等并无於中国保持常设机构,因此BracorpBenino就其纯利缴纳中国企业 所得税。
cre8ir.com
According to the management of the Group, PRC Business Tax was duly paid; whereas, Bracorp and Benino were not subject to PRC EIT on their net profits, after the PRC Business Taxwere paid, on the grounds that they did not maintain a permanent establishment in the PRC.
cre8ir.com
(a) 於二零零九年六月十日之前, 贵集团透过友信行BeninoBracorp及Great Oasis经营业 [...]
务,该等公司原先由 贵公司的控股股东杨渊先生及其配偶陈雪君女士(「控股股东」)共同 控制。
cre8ir.com
(a) Prior to 10 June 2009, the business of the Group carried
[...] out by ISH, Benino, Bracorpand Great [...]
Oasis were under common control by the Company’s
[...]
controlling shareholder, Mr. Ieong Un jointly with his wife Ms. Chan Sat Kwan (the “Controlling Shareholder”).
cre8ir.com
(b) 根据於二零零九年六月十日订立的股份转让协议及於二零零九年十二月三十日订立的补充 协议,Keen Castle以股份交换方式(据此向控股股东按面值发行1,000股Keen Castle股份交
[...] 换1,000美元)自控股股东收购友信行BeninoBracorp及Great Oasis全部实益权益。
cre8ir.com
(b) Pursuant to a share transfer agreement dated 10 June 2009 and a supplementary agreement dated 30 December 2009, Keen Castle acquired the entire beneficial interests in ISH, Benino, Bracorp and Great Oasis from the Controlling Shareholder by
[...]
means of a share exchange where 1,000 shares
[...] of Keen Castle were issued to the [...]
Controlling Shareholder at par for US$1,000.
cre8ir.com
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更新时间:2025/3/16 15:50:07