| 1. | Part four : economic analysis of taxability on e - commerce
第四部分电子商务“可税性”的经济分析。 |
| 2. | Retailers still stewed about the taxability of a number of items
零售商仍在为一部分商品的税率而发愁。 |
| 3. | The issues considered include the taxability of profits on sale of landed properties and the issue of notices for penal assessment
所考虑的问题包括出售物业利润的徵税和发出惩罚性补加税评税通知书的事宜。 |
| 4. | In a case concerning the taxability of termination payments received by an employee , an appeal by the commissioner against the decision of the board was partially allowed by the court
在一宗有关雇员所取得的约满酬金是否须要课税的个案，局长就上诉委员会的裁决提出上诉，获法庭判决部分得直。 |
| 5. | On the other side it must have theoretical basis . the part discusses the possibility of taxing e - commerce on the basis of economic essence from taxability theory and discusses necessity of taxing
本部分以税收之经济本质为基础，从经济上“可税性”理论出发厂论述了对电子商务征税的可能性;并从税收公平与中性原则出发，翻退了对电子商务征税的必要性。 |
| 6. | During the year , the court of first instance ruled on 3 appeal cases . the issues considered included the taxability of profits on the sale of certain properties ; the board s jurisdiction to substitute its own valuation on a property , rather than use that of the appellant or the commissioner ; and whether certain receipt was capital in nature
在2000至01年度，原讼法庭就3宗上诉个案作了裁决，所考虑的问题包括出售某些物业利润是否须徵税、上诉委员会不采用上诉人或局长对物业的估价而自行作估价的权力，以及有关收入属资本性质还是营业性质的事宜。 |
| 7. | Decisions in favour of the commissioner were given by the court in respect of appeals concerning the taxability of profits from the sale of property , the source of trading profits , a refusal of the board to grant an extension of time to allow a taxpayer to appeal against a determination of the commissioner , and the taxability of royalties . appeals to the court of appeal have been lodged in respect of the latter two decisions
在4宗分别有关出售物业的利润是否须要课税、贸易利润的来源、上诉委员会拒绝批准一名纳税人对局长所作决定提出延长上诉期限的申请、以及专利权费是否须征税的个案，原讼法庭裁定局长胜诉，当中后两宗个案的纳税人已就裁决向上诉法庭提出上诉。 |
| 8. | In order to create a fair , reasonable and legal environment to bring traditional tax theories into the e - commerce , the writer further puts forward some suggestion to strengthen the taxability of e - commerce transactions . for the purpose of fair competition , he expects all forms of commerce shall under the same roof of taxation in the future
最后笔者更提出一些其他辅助对策，尝试营造更多公平、合理及合法的条件将电子商务纳入传统税网中，期望不久将来不同形式的商贸都能享有相同的税务待遇，缔造一个公平竞争的营商环境。 |
| 9. | After researching the present achievements on tax law on e - commerce , the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce . the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality
本文试图以电子商务之技术特征为切入点，在梳理电子商务涉税问题研究现状的基础上，从税收之经济本质与经济上“可税性”理论之角度论述了对电子商务征税的可能性，在此前提下进一步从税收公平原则与税收中性原则出发阐释了对电子商务征税的必要性。 |
| 10. | During 2003 - 04 , the court of first instance ruled on three appeal cases . the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law
在2003至04年度，原讼法庭就3宗上诉个案作出裁决，所涉及的问题包括出售物业的利润是否应课利得税；一位执业会计师是否可以申索扣除他声称支付了的办公室设施费用、应酬费及机器租赁费；以及《税务条例》内有关已婚人士根据个人入息课税评税的条文是否与基本法不符。 |
