利息税指香港地区对获得利息收入的人征收的一种税。征税范围包括在香港来自债券、房地产的典当、抵押借据、存款、借款、暂支或其他债务所获得的利息,除另有规定免税外,都应当按规定征税。确定利息来源的方法分提供信贷检验法和操作检验法两种。前者适用于对营业和个人利息来源的确定,即根据贷款人将借款交付给借款人的地点来确定其利息的来源; 后者适用于对银行和金融机构利息来源的确定,即根据进行交易并由此赚取实质盈利的地点确定其利息的来源。
利息税 [税收] interest tax ; tax on interest from deposits ; [税收] taxation of interest ; inteblow tax
资本利息税 [税收] capital interest tax ; capital l interest tax
息票利息税 [税收] coupon tax ; coupon n tax
扣除利息税证明书 [税收] Interest Tax Deduction Certificate
利息税盾 Interest tax shield
息税前利润 EBIT ; Earnings before interest and tax ; IBTT ; PBIT
扣除利息税证实书 Interest Tax Deduction Certificate
利息、税与折旧前盈利 EBDIT
浅谈利息税 Northern Economy and Trade
利息所得税 [税收] interest income tax
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