课税

Complementary tax has been provided at the rate of 15.75%(2003: 15.75%) on the estimated assessable profit for the year.

所得补充税按照本年度估计应课税溢利以税率百分之十五点七五拨出准备金(二零零三年之税率亦为百分之十五点七五)。

Personal income tax is the most important one because of its consistency with the paying ability principle and the characteristics of aggressive rates.

所得课税当中的个人所得税是最主要的收入手段，这是由其符合支付能力原则，可以实行累进税率等特点所决定的。

The establishment of constitutional monarchy settled the supreme sovereignty of parliament and authority of parliament taxation right ultimately.

该政体的建立，在确立议会最高主权的同时，也最终确立了议会课税权的权威。

There are contrasting answer to the question of what is taxation equity and the criteria to achieve?

以之相应的问题是：应该采取什么样的课税标准和税收公平政策？

Taxes have risen, our ability to pay has fallen, government of all kinds is faced by serious curtailment of income, the means of ''.

课税增加了；我们的支付能力下降了；各级政府面临着严重的''。

Taxes have risen, our ability to pay has fallen, government of all kinds is faced by serious curtailment of income, the means of exchange are frozen in the currents of trade

课税增加了；我们的支付能力下降了；各级政府面临着严重的收入短缺；交换手段在贸易过程中遭到了冻结

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

Several papers have indicated that it has lacked of its consideration on the issue of irreversible and deferrable investment decisions.

相关研究主要采取土地现值模型，在土地所有权人追求土地折现值极大的假设下，探讨课税的效果，多数认为对土地课徵收益税性质地价税具中立性。

All deferred tax liabilities, and all deferred tax assets to the extent that it is probable

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。

However, there is no assurance that the Group will generate sufficient taxable income to allow all or part of its deferred tax assets to be utilised.

然而，本集团无法保证可产生足够应课税收入以运用全部或部分递延税项资产。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。