| 1. | A non - new zealand tax resident is only taxed on income earned in new zealand
非税务居民仅就其纽西兰收入纳税。 |
| 2. | Tax on income and profit
所得及利润税 |
| 3. | Foreign enterprises shall pay its income tax on income derived from source within china
外国企业就来源于中国境内的所得缴纳所得税。 |
| 4. | Specification of arrangements the mainland of china avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income order
安排指明中国内地对所得避免双重徵税和防止偷漏税令 |
| 5. | The inland revenue ordinance provides for the levying of three separate direct taxes , viz . salaries tax on income from office and employment ,
按税务条例所徵收的直接税有三种，分别为就得自任何职位及受雇工作入息徵收的 |
| 6. | The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income
国际税收协定签订的目的就是要协调和克服缔约国之间税收管辖权和税收利益的冲突,从而避免国际双重征税。 |
