Tax Reserve Certificate4 B; D$ D3 m- [% `, u& c
储税券! B9 _; \& _0 x" t" c& A2 U w
Tax Reserve Certificate Scheme
& l. G; }+ K9 X. g$ ? 储税券计划! @# f& l9 R* l# n9 r2 w
tax return/ M n8 s1 r6 c$ j6 F
报税表2 ?" V- L; p/ G# K8 {7 w
tax stoodover
7 s* m! n' |# c6 F9 H2 ?* J8 ^ 延缓缴纳的税款
' C' f: W3 r- ?" q# k tax system" h5 _3 e4 w! |: K7 F& L
课税制度；税制
4 B* e7 U- m! [* f/ k* `. n tax threshold
, Y( ~! a( B. p7 M; b# A 免缴税入息额；免缴税额/ D8 t& k0 j0 `7 H* L3 z: A
tax undercharged
5 j3 x0 B: x' s5 c6 |) O% z 短征税款+ K; l4 d. b D6 \( S
tax year; Z/ a* f: T. N7 V+ U7 q: L" c
课税年度
' Q, J, u( p6 @' L# O7 f- g taxable
5 u* C* q9 f$ t+ x6 z 应课税9 f9 n" C1 C2 Q& Q$ v
taxable bracket3 U3 J+ |8 D' W
应课税组别
8 N( A% q' M+ }8 F% `* R taxable capacity
( C$ T: g8 v0 d6 o 纳税能力
y/ o3 J: K7 [* V" R4 [1 v taxable income! H5 ]4 U. C4 N) l1 _* u
应课税入息
! |7 p2 B( D, R* k, j& ?! D& A+ u: m taxable payroll emolument
1 w$ g1 W% e4 n! S+ J F* e 应课税薪俸总额6 X; T! b5 x# Z8 G
taxable profit5 E& b. \7 i2 q( q- T, l/ V, d
应课税利润2 p( q/ U, S3 i A" f, Z$ x
taxable value I( _. o& m' b4 G2 g( {
应课税价值
$ b; O/ u: `8 ?# H taxation
6 @! ?6 ~/ ?- }& ] 征税；课税；税制3 K* H9 ]( O. f9 [! q
Taxation Institute of Hong Kong/ t2 r |% ?! u1 W2 j% i- k p# d5 M: v
香港税务学会
8 r, z, |7 }4 A1 s- {- J& {2 L Taxation Officer& |0 v, F3 H, S, |4 M! D* e
税务主任
- g9 c/ m" u+ Z4 _ taxation payment
" j! z; h/ q6 A" k k2 A 税款
+ V. T9 w$ _- o2 I taxation treatment2 ^& s) E2 ?2 P1 Z
课税处理方法
3 Y$ G( o( }* F9 y0 S' J tax-loaded4 j7 H5 }0 m0 Y2 [) t
负担税收；含征税成分: m8 c# P/ ^* z7 H' H
tax-loaded fee" b' Z# K( |: E
含征税成分的收费
5 ~, |9 `( G, j3 R' D. ~' i taxpayer: [, f3 l( R A0 o8 B
纳税人& A) z! ~+ i: a5 ?
technical adjustment' A" ?( G# u5 p% _8 f3 M
技术性调整: C4 a! u+ h; q1 C
technical approach
; W k3 Q+ M! M( w) X 技术因素分析法 |
发表于 2012-8-16 08:57:55
