Tax Reserve Certificate3 [& w2 B0 b3 P- z. i
储税券
# M, C7 w6 i, L4 ?4 ? Tax Reserve Certificate Scheme+ ?; t9 ^4 q* {3 f
储税券计划% T i7 f( ~( f; D9 V
tax return4 M/ D! }7 G5 m; h0 C$ |: O
报税表$ q+ i P) o! z {6 P) X9 z
tax stoodover' [0 ^# z; f3 J7 t1 [
延缓缴纳的税款
+ k% @9 `& @6 E tax system& g' I2 J- \2 O% }4 f* ^" g) j
课税制度；税制1 U3 q3 h9 Z. ~) M
tax threshold6 U% i B0 x. s0 i2 O
免缴税入息额；免缴税额
4 Q: k: V& s- B$ d9 A* ]: k- w tax undercharged$ b- E" |, |& ` o; y+ ?1 Y
短征税款
8 ~- L. Z4 z* g# ~$ Y2 q* `- d7 ^ tax year; U( b! W- b/ J G& w
课税年度# r- w" T- x8 C' h
taxable
) p# h" ~2 A" z' ^ 应课税$ v3 T% }% Q) U) M6 }; N
taxable bracket
! d) u6 B9 W4 I8 t1 ] 应课税组别, G, F( t y' Z
taxable capacity
- x# i$ c0 k8 r) v" t- z. u' C( d 纳税能力# G; H! g" [* U% Q
taxable income1 N( W+ h- m7 k$ z$ a$ B, k7 g4 A
应课税入息
* L! x% m1 E7 L2 _0 f taxable payroll emolument% L" k9 ]) k1 `3 E
应课税薪俸总额
8 c( C# T( o+ T4 n7 T taxable profit
2 }9 _0 M! m4 U 应课税利润& s* n5 E$ p1 r6 i# g
taxable value
% g3 p5 \5 R0 T# @ 应课税价值
! d$ W9 V" u# r0 M1 U7 L* i taxation6 _- j! y' z( ?3 j3 r: j
征税；课税；税制; h; R2 Y* B- Y
Taxation Institute of Hong Kong
1 F, k" u0 I' f/ T! b* \5 Q 香港税务学会, r: i. G' R9 t7 q
Taxation Officer
3 T% V9 K) G5 s 税务主任
! e9 n% F& Q4 T$ V. k taxation payment
9 a% U& p: [- q, G4 X 税款
/ O: Z. _8 v( ]: U8 D taxation treatment
1 o9 F% \7 H8 n& f6 @ 课税处理方法
$ A+ g" |; B- A# @ o. ?' F tax-loaded8 s( ~7 B! J% p+ l L( s( F
负担税收；含征税成分0 a8 S. }9 ~* g
tax-loaded fee- T9 G8 z N( [/ x* }: x
含征税成分的收费
$ u4 g8 Q- {# d( t4 Z* L, C taxpayer
y" G2 R7 |' J; n7 d- l 纳税人
$ E" x4 X" U" a1 W$ G technical adjustment( E" q; H3 V% e3 n
技术性调整
0 I$ U; j. P$ f1 }) O1 ~, O technical approach
! W! e5 [* C1 P1 z Q 技术因素分析法 |
发表于 2012-8-16 08:57:55
