| 1. | Dividend withholding tax is charged by the respective local government
股息预扣税由当地政府徵收。 |
| 2. | Dividend withholding tax
股息预扣税 |
| 3. | Dividend withholding tax
股息预扣税 |
| 4. | Interest withholding tax
利息预扣税 |
| 5. | This year s budget has provided many positive responses to the views advocated by the accounting profession , including the revamping of the marginal tax structure in salaries tax and the deduction of foreign withholding tax . we welcome these measures
今年的预算案，对会计界所提出的意见，有不少的积极回应，包括在薪俸税中的边际税结构的修订，外地预扣税的扣减等，在此表示欢迎。 |
| 6. | For example , the paif is the first foreign institutional investor to have access to the interbank bond market in mainland china . and thailand and malaysia have provided withholding tax exemptions to foreign investors investing in local currency bonds
例如，沛富基金是首只以海外机构投资者的身分获准进入中国内地银行间债券市场的基金，而泰国及马来西亚亦已豁免向海外投资者徵收投资于本地货币债券的预扣税。 |
| 7. | 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。 |
| 8. | Funds accumulated through investment companies set up in offshore areas can be invested or deposited throughout the world and whilst generally returns or interest payable in respect of these funds will be subject to local taxation , there are a number of offshore areas in which funds may be placed either in tax free bonds or as bank deposits where interest is paid gross
境外公司的另外一个用途是用来控制子公司、联合公司、上市公司、私人公司以及合资项目的投资。在许多情况下，因特殊投资所带来的资本增值可不须交税。另一方面，利用在同缔约国有双重课税协定的无税或低税司法管辖区建立的公司，可以把股息的预扣税大大降低。 |
