The Transplant and Preliminary Development of the Stamp Taxation in China 1903-1927;
印花税在中国的移植与初步发展(1903-1927)
The stamp tax is one of the most important tax items in security markets of our country.
印花税是我国证券市场主要的税种,其主要作用是调整证券市场的行为。
group loss relief
对集团的亏损给予税项宽免
limited partner loss relief
对有限责任合伙人的亏损给予税项宽免
The Macao Special Administrative Region shall, taking the low tax policy previously pursued in Macao as reference, enact laws on its own concerning types of taxes, tax rates, tax reductions, allowances and expenditures, and other matters of taxation.
澳门特别行政区参照原在澳门实行的低税政策,自行立法规定税种、率、收宽免和其他税务事项。
unilateral relief from double taxation
单方面实施双重课税的宽免
To let(an offense) pass without punishment.
宽恕,原谅使(某项犯罪)免受惩罚
Local governments or departments shall not regulate any tax exemption or reduction items.
任何地区、部门均不得规定免税、减税项目。
per item limitation
外国税收抵免的分项限额
Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.
除前款规定外,营业税的免税、减税项目由国务院规定。
Four Invitation to Golf Tournament/ Appreciation Certificate/ Tax Exemption Receipt/ Full Page Advertisement/ Name on Tree at Foon Yew High School, Kulai.
四位受邀参赛/表扬状/捐款免税收据/版广告/宽中古来分校植树一棵.
China will extend the deadline for foreign funded enterprises to import equipment and raw materials duty free
中国将延长外商投资企业免税进口设备和原材料宽限期
Catalogue of Non-Duty-Free Commodities to be Imported for Foreign-funded Projects
外国投资企业项目不予免税的进口商品目录
and the Catalogue of Non-Tax-Free Imported Commodities of Foreign-Funded Projects, and taxes shall be levied upon them according to the regulations.
及《国内投资项目不予免税的进口商品目录》商品,一般应照章征税。
To absolve from payment of(a debt, for example.
宽免豁免,免除(如债务)
Punching molds under tax number 8207 that are imported separately by encouraged projects fall within the commodities included in the Catalogue of Non-Tax-Free Imported Commodities of Domestic-Funded Projects,
鼓励项目单独进口的税号8207项下的冲压模具,属于《外商投资项目不予免税的进口商品目录》
Above rates include service charges, government tax and daily buffet breakfast.
以上房价已包括服务费,政府税金及早餐.免费宽带上网,免费巴士接送会馆.
From now on, in order to meet the demands of state macro-control, the State Taxation Administration is authorized, when necessary, to list additional items that may not be subjected to tax reductions or exemptions.
今后,根据国家宏观调控的需要,如需增加不得减税免税的其他项目,授权国家税务局确定。
Issues concerning how to handle the taxes where tax-free equipment imported in an encouraged project is still in supervision period after the project has been completed
鼓励项目进口的免税设备在项目结束后,设备仍在监管期内的,税收如何办理的问题
our first Budget was delivered in February, with tax cuts for 99 per cent of tax payers and incentives for individuals and businesses;
二月发表首份财政预算案,为百分之九十九的纳税人带来税项宽减,还提出鼓励营商的措施;