Tax Reserve Certificate; q3 z4 c$ ^1 l( a$ O; E: v; }
储税券
5 I- t9 D3 P0 c" Z* b( ~1 ]9 r Tax Reserve Certificate Scheme5 L9 h& @6 g# D# {
储税券计划
( g# L% A# A0 N* Y4 \ tax return6 o5 y8 |& b( w. \3 r8 i- L# f
报税表
3 t1 W& R, G( G3 I" e tax stoodover# n; |5 b$ b! Y3 y ~; E
延缓缴纳的税款
! h8 m5 W( Q$ k/ r: z4 V tax system
' Z, f3 Y6 E" U8 b0 U4 S% Q; D9 l 课税制度;税制+ R, o( w0 S7 n) M. V/ O. F( `
tax threshold ~. |; H( {8 T! O* g7 ~
免缴税入息额;免缴税额
- C# _: g7 d# C9 g3 F; z tax undercharged
" o9 ?4 ]/ s5 J2 T 短征税款4 d2 L; k1 w5 D% [" t* ^2 C5 `- p
tax year
3 q K F7 O+ l3 z 课税年度
* C3 t1 j1 q% _0 J9 ^ taxable. B: p0 }/ z: n$ Q
应课税
( ~" W% C; _. g taxable bracket( b2 d" `+ s$ [& u
应课税组别
4 j& i, O7 M& V0 C% M taxable capacity
2 {0 @, H; T$ [& K- p 纳税能力
2 y6 L K5 a) h& e+ A: A" _% X5 ` taxable income! v# G' g+ A- q* A2 [7 o6 C
应课税入息
% c* w* V/ U9 n; b8 C0 o taxable payroll emolument
* S8 f0 `9 e- H6 j4 o9 Y- q4 A 应课税薪俸总额
$ x& z' j7 S: }; W5 T+ d3 j taxable profit O- o4 h6 u) c6 u$ F
应课税利润4 x9 E+ _" k6 Z V+ l
taxable value
5 H7 @; W# c" n; S; v) e 应课税价值
/ w$ h3 \6 l9 b# S: y' i! r$ A taxation( ?- @2 Q9 P: u) I$ t- Y+ W
征税;课税;税制4 k i2 l; k( u5 J; E6 f1 T
Taxation Institute of Hong Kong, L# E& L( q% I0 q1 |
香港税务学会* x" R. ?' n; \# r
Taxation Officer# o8 ]- O- u! _8 T
税务主任0 y# | |+ g4 u' y7 T; t* G
taxation payment0 X2 j( q7 k! U! O _+ Z/ v
税款* e7 M9 T* L- G* l+ x
taxation treatment v8 X4 f& r6 n- \
课税处理方法 D+ C) {: i7 X7 x
tax-loaded& @5 g, G- A. S9 l6 \3 t$ ]8 Z" Q
负担税收;含征税成分6 N$ o, l1 H# v/ K! |8 j/ i3 X
tax-loaded fee4 A+ n' Z \" b6 |4 O! y( \6 T
含征税成分的收费- G9 \8 A) K; K# {* v6 \, _1 K
taxpayer
# y; w: d) @5 @( C; L 纳税人$ u5 p8 p: Z5 F+ z7 n: S( U' M$ D
technical adjustment
0 b+ j# a' M Z8 P! o9 } 技术性调整
, ?% v& e/ X* c0 Y3 j4 R0 w technical approach
* G! x: Z3 N" C# _: |$ r 技术因素分析法 |