没有应课税利润包括营业亏损。
申报不足指申报的应课税收入不足。
Under Reporting An illegal practice where a person under states their taxable income.
谁是应课税的人,为什么是重要的是他们的纳税年度?
Who is a taxable person and why is the tax year important to them?
从第三项的总收入中,减去上述的支出及费用,就是你的应课税收入。
From the third of the total income minus the expenses and fees, is your taxable income.
所有递延税项负债及未来可能有应课税盈利予以抵销的递延税项资产,均予确认。
All deferred tax liabilities, and all deferred tax assets to the extent that it is probable.
这意味着该国寻求信息,必须出示证据的要求,应课税命名人及有关具体的银行或足够详细描述了他们。
This means that the country seeking information must produce a substantiated request, naming the taxable person and the specific bank in question or describing them in sufficient detail.
你提交进口申报表后,香港海关会向你发出车辆临时应课税价值通知书。你在运输署申请首次登记你的车辆时,须提交该车辆临时应课税价值通知书。
Following the submission of your import return, you will receive a "notification of motor vehicle provisional taxable value" of your vehicle from the customs and excise department.
按时间安排你是应八点半到,但人世间除了死亡和课税,没有什么事情是一成不变的。
That's when you're scheduled to get there, but nothing is certain but death and taxes.
为免生疑问,“毛股利”应表示由或代表任何适用机关扣缴或扣除源课税之前的金额。
For the avoidance of doubt, the 'gross dividend' shall represent a sum before withholding or deduction of taxes at source by or on behalf of any applicable authority.
证券商应遵照主管机关之规定,在每年度课税后盈馀项下提存特别盈馀公积。
Securities firms shall comply with the regulations of the Competent Authority and set aside a portion of its annual after-tax profit as special reserve.
为方便识别,唯读光碟或磁碟外应附有写上业务名称档案号码及课税年度的标签。
To facilitate identification, the CD - ROM or diskette should be identified with an external label stating business name, file number and the year of assessment.
为方便识别,唯读光碟或磁碟外应附有写上业务名称档案号码及课税年度的标签。
To facilitate identification, the CD - ROM or diskette should be identified with an external label stating business name, file number and the year of assessment.
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