I double checked my 1042-S of year 2007 recently and found the cash dividends from ETF that invest in foreign country are counted into Federal tax withheld.
我打算把每一笔被误计的withholding tax算出来再跟他申诉一次。
Tax official: I mean that your personal income actually includes three parts: director's fees, dividends and salary of general manager.
税务局：也就是说您的收入中实际包括了董事费，工资和股息三部分。
Thin Capitalization）在欧共体委员会编辑的税收词典里的解释是:the capitalization of a company whose equity capital is small in comparison to its loan capital and other borrowings often used as a tax avoidance device, based on the fact that payment of interest are normally deductible in arriving at taxable income while dividends are not.
这个定义包括如下内容：基于在一般情况下利息支出可以在税前扣除而股息红利不能扣除的事实，企业的资本结构中，股本资本的比例通常小于借贷资本，这常常被作为避税的一种手段。资本弱化的表征就是债权和股权比相比正常比例明显偏高。
Notification requirements imposed on the Social Security Fund Interest income from bank deposits, and from the stock market income, including the sale of securities investment funds, stocks, bonds, the difference of income, securities investment fund dividend income, stock dividends, dividend income, bond interest earnings and industrial investment fund income, trust and investment income and other investment income, as corporate income tax is not taxable income.
136通知要求对社会保障基金，银行存款利息收入征收，并从股市的收入，其中包括证券投资基金，股票，债券的收入差距，证券投资基金的股息收入出售，股息，红利收入，债券的利息收入及产业投资基金的收入，信托投资收益和其他投资收入的企业所得税，是不是应纳税所得额。
E. interest income Building society and bank interest (amount received * 100/80) x Corporate bond interest (amount received *100/80) x Gilt-edged security interest x NSB interest x Foreign interest (gross of overseas tax suffered) Interest from an IIP trust (amount received *100/80) x Other investment income Property income x Other foreign income x Pension annuity x Annuity x Other income from an IIP trust (amount received *100/78) x Discretionary trust income (amount received *100/60) x Dividends from REITs (amount received *100/78) x Divided income UK dividends received(amount received *100/90) x Dividends received from an IIP trust (amount received *100/90) x Foreign dividends x Less Charges on income Patent royalties(amount paid *100/78) Copyright royalties Interest on qualifying loans Statutory total income Less s380/s381 Loss relief STI after loss relief Less personal allowance/Age allowance Taxable income Analysed as follows: Other income Savings income Dividends Taxable income Income tax calculated at relevant rates Less: tax relief on EIS and VCT(20%/30%) Double tax relief Add: income tax retained on charges paid net (e. g. patent royalties) Income tax liability 10%(non-repayable tax credit on UK dividends) 20%(tax credit on interest/annuities) 22%(tax credit on other income received net) 40%(tax credit on discretionary trust income) PAYE Less: Payments on account (31.1.07, 31.7.07) Income tax payableby assessment Note:Extend the basic rate band for Personal Pension Plan Contributions and Free Standing Additional Contributions
建设社会和银行利息（金额* 80分之100 ）×企业债券利息×镀金边的安全利益×国安局兴趣×外国利息从国际投资头寸信托基金（数额收到*八十零分之一百）×其他投资收益财产收入×其他外汇收入×养老年金x 年金×其他收入来自国际投资头寸的信任×酌情信托收入×红利基金（数额收到*七十八分之一百）×分成收入英国红利收到×红利收到一个国际投资头寸的信任×外交部红利×减收费收入专利使用费版税资格贷款的利息法定总收入减s380/s381亏损宽免性病后损失救济减去个人免税额/高龄津贴应纳税所得额分析如下：其他收入储蓄收入红利应纳税所得额所得税率计算，有关减：税收减免和自愿咨询和检测的电化学阻抗谱（ 20 ％/ 30 ％）双重税务减免地址：所得税保留在支付净额所得税负债 10 ％（非偿还税收抵免英国股息） 20 ％ 22 ％（税收抵免上获得的其他收入净额） 40 ％（税收抵免的全权信托收入）佩耶减：付款帐户（ 31.1.07，31.7.07 ）收入应缴税款的评估注：扩大基本税率带个人养老金计划捐款和独立的额外捐款
Interest incomes, dividends and incomes from trading of B shares shall be allowed to be remitted abroad after tax payment in accordance with law.
第五条 B种股票的股息、红利及交易收益可在纳税后汇出境外。
It was a differential tax, with a higher tax rate on dividends (profits distributed to shareholders) than on profits retained within the company.
它是一种差异税法，即对股息或红利按较高的税率征税，而留在公司的未分配利润则享受相对较低的税率。
You know, the dividends obtained by foreign er is exempt from the tax.
外籍人员从外资企业取得的股息收入是免税的。
Where invested enterprises transfer the capital surplus formed by equity premium into capital stock, it cannot be deemed as the income from dividends and bonuses of invested enterprises, and the invested enterprise cannot increase the tax basis of the long-term investments.
企业固定资产投入使用后，由于工程款项尚未结清未取得全额发票的，可暂按合同规定的金额计入固定资产计税基础计提折旧，待发票取得后进行调整。但该项调整应在固定资产投入使用后12个月内进行。
Backup withholding because you have failed to re port all interest and dividends on your tax return.
证明指南—如果由于您未能申报全部税金反回的利息和红利而被IRS通知应该缴纳，您必须删除上述第二项。
Please provide your taxpayer identification number in order to avoid backup withholding of US tax at the rate of 31% on interest, dividends and other reportable payments credited to your account.
请提供您的纳税人识别码，以避免利息、股息或其它应申报付款 31%之备查扣缴税进入您的帐户。
While this is good, but the extent is good too, but investors dividends of listed companies up to 20 percent income tax, why can not help?
虽然这是好的，但程度也很好，但投资者对上市公司分红高达百分之二十的所得税，为什么不能帮助？
Critics initially focused on the fact that interest payments are tax deductible, but dividends are not.
最初的批评集中于利息支付是可抵扣税的，但是红利却不能。
Net profit for the year, income tax payable, the general reserve fund, the staff and workers'bonus and welfare fund and the enterprise expansion fund, dividends (including dividends paid from retained income brought forward) paid to investors in the current year, retained income brought forward, adjustments to retained income brought forward and retained income carried forward shall be separately disclosed in the profit appropriation statement.
第五十九条外商投资企业本年的利润总额、应缴纳的所得税、提取的储备基金、职工奖励及福利基金和企业发展基金、分配给投资人的股利（包括本年分配的以前年度未分配利润），以及年初未分配利润、年初未分配利润调整数和年末未分配利润，均应当在利润分配表中分别列项反映。
But if the recipient is the beneficial owner of the dividends, the tax so levied shall not exceed
但是，如果股息受益所有人是另一方的居民，则所征税款不应超过
The officials said that the PRC EIT law retains the direct credit for tax paid on dividends and bonus issues at the shareholder level and it also introduces the indirect credit for tax on profits earned at the company level out of which the dividends and bonus issued are paid.
有关负责人表示，新税法保留了现行对境外所得直接负担的所得税给予抵免的办法，又引入了对股息、红利间接负担的所得税给予抵免，即间接抵免的方法。
Subject to Article 10, China may impose a tax on the dividends obtained by a Singapore resident from China at the tax rate as prescribed in this Agreement.
根据第十条规定，我国可以对新加坡居民从我国取得的股息按协定规定税率征税。
For the first time since 1994, China's centrally-administered state-owned enterprises will hand over a portion of their post-tax profits to the state in the form of dividends.
今年，中国有了解决这一问题的办法。自1994年以来，中国将首次要求中央国企以红利形式上缴其部分税后利润。
Income from other sources as mentioned in Article 1 of the Tax Law covers dividends, interest, income from lease or sale of property, income from transfer of patents, technical know-how, trademark interests, or copyright and other non-business income.
税法第一条所说的其它所得，是指股息、利息所得，出租或者出售财产所得，转让专利权、专有技术、商标权、版权等项所得，以及其它营业外收益。
The competent tax authorities shall check up as appropriate business-related account books, control over payment and entries of dividends, interest, rents, royalties, income of assets transfer payments etc, especially for those interest, rents, royalties etc, which are not actually paid but have been included in the cost shall be checked to identify whether there is income tax evasion.
必要时应查核企业相关账簿，掌握股息、利息、租金、特许权使用费、转让财产收益等支付和列支情况，特别是未实际支付但已计入成本费用的利息、租金、特许权使用费等情况，有否漏扣企业所得税问题。