| 1. | The tax credit is an imputation based on the fact that corporation tax has been paid .
税收抵免是以已经交纳的公司税为基础的一种估算制度。 |
| 2. | Advance corporation tax
公司预付税 |
| 3. | By cooking his books jim didn ' t pay any corporation tax at all last year
吉米采用篡改帐目的方法，去年一年根本没交任何公司税。 |
| 4. | Several small companies has gone to the wall since the government raised the rate corporation tax
自从政府提高公司税率以来，已有好几家小公司倒闭了。 |
| 5. | Corporation tax is a direct tax but there is evidence that its incidence can be shifted to consumers by higher prices or to employees by lower wages
公司税是一种直接税，但有证据表明它能通过下述方式转移其负担者：对消费者制定较高的价格或对雇员支付较低的工资。 |
| 6. | Company auditors are required to authenticate the audited financial statements attached with the corporation tax returns by signing on the relevant part of the e - form with their digital signatures
公司的核数师亦须在电子表格的有关部分以数码证书签署确认所夹附的核数师报告书和帐目。 |
| 7. | This programme discusses the impact of capital allowances on personal and corporation tax computations , examining specific assets , the variations involved and how the typical practitioner is affected
讨论资本免税额在个人或企业的税务计算，审查特定资产及所涉及更改部份对有关执业人士的影响。原版英文发音。 |
| 8. | The small print of the budget documentation shows that income tax and corporation tax revenues would have fallen well short of the forecasts the chancellor made in december , were it not for the unexpected health of the financial services industry
预算文件的附注表明，如果不是金融服务业的状况好得出人意料，所得税和公司税收收入将远低于布朗去年12月份的预期。 |
| 9. | " the agreement will apply in hk for any year of assessment from april 1 , 2002 ; and in the uk in respect of corporation tax for any financial year from the same date and in respect of income tax and capital gains tax for any year of assessment from april 6 , 2002 .
协定在本港将适用于二二年四月一日起的课税年度。在英国，就公司税而言，协定亦将适用于该日起的财政年度;就所得税和资本收益税而言，则将适用于二二年四月六日起的课税年度。 |
| 10. | If the holding company is situated in an offshore area where there are no income or corporation taxes and no requirement that dividends must be paid , then the profits which are accumulated in the tax free climate can be used to fund the requirement of subsidiaries or reinvested as business convenience suggests
集团公司的利息支付有可能需支付预扣税(预扣税往往不同于通常徵收的公司税) 。因为税收的缘故，所付的利息必须是一笔可以扣除的费用，由此公司集团可以更好地节省税款。 |
