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set off against 使和…對抗;使對照;扣除;抵銷。

set on

If the aggregate amount of an individual taxpayer s losses and deductions exceeds the total income of the individual taxpayer , such excess must first be set off against the total income of his her spouse before carried forward . the maximum amount that can be carried forward to be set off against the total income of the individual taxpayer for future years of assessment is the unabsorbed losses 如該個別人士的扣除款額與虧損款額的總和超出其入息總額,該超出的款額應在抵銷其配偶入息總額后方可結轉,以抵銷未來各課稅年度該個別人士的入息總額,而該結轉馀款不應超逾該個別人士未能抵銷的虧損款額。

The antiques of ming & qing dynasties set off against the massive wall leave a deep impression on its customers : the intension of the cultural spirit we make provides every customer with not only the vigorous attitude towards work but also guarantee of quality and prestige 樸實厚重的石材墻面映襯著廊宇中的明清飾物,給財瑞咨詢的客戶留下深刻的印象和強烈的暗示:財瑞咨詢營造的文化精神內涵,就是財瑞咨詢帶給每一個人的不僅僅是嚴謹的工作態度,更多的是品質和信譽的保證。

Then , began one of those extraordinary scenes with which the populace sometimes gratified their fickleness , or their better impulses towards generosity and mercy , or which they regarded as some set off against their swollen account of cruel rage 于是出現了一個極不尋常的場面。那是群眾有時用以滿足他們反復無常的心理,或是為了表現他們的寬容和慈悲的一種沖動,或是用以對消他們的暴戾恣睢和累累血債的。

Losses made in an accounting year are to be carried forward and set off against future profits of that trade but a corporation carrying on more than one trade may have losses in one trade offset against profits of the other 對虧損的處理于某一課稅年度所蒙受的虧損,可予結轉并用以抵銷該行業于隨后年度的利潤。但經營多于一種行業的法團,則可將某一行業的虧損用以抵銷另一行業的利潤。

The buyer filed a counterclaim alleging that the seller ' s claim should be set off against the amounts which the buyer estimates to be payable to the buyer by the seller , i . e . , the direct losses , financing costs , lost profits and interest 買方提起反訴,聲稱應從賣方所索費用中扣除買方估計應由賣方賠償買方的一筆費用,即:直接損失費、財務成本費、所損失的利潤及利息費。

Any part of the deduction not fully utilised would be set off against the other spouse s total income but any excess would not be carried forward to be set off against either spouse s total income for future years of assessment 未完全扣除的部分將會用以抵銷其配偶的入息總額。若仍有馀額,該馀額是不可以結轉入未來的課稅年度用以抵銷任何一方在該等年度的入息總額。

Any part of the deduction not fully utilised would be set off against the other spouse s total income but any excess would not be carried forward to be set off against either spouse s total income for future years of assessment 未完全扣除的部分將會用以抵銷其配偶的入息總額。若仍有馀額該馀額是不可以結轉入未來的課稅年度用以抵銷任何一方在該等年度的入息總額。

Corporations carrying on a trade , profession or business in hong kong , on application made in writing to the commissioner , may be exempt from paying the property tax which would otherwise be set off against their profits tax 在本港經營行業,專業或商業的法團,則可以書面向稅務局局長申請豁免繳付可抵銷利得稅的物業稅。

Corporations carrying on a trade , profession or business in hong kong , on application made in writing to us , may be exempt from paying the property tax , which would otherwise be set off against their profits tax 在本港經營行業專業或商業的法團,則可以書面向本局申請豁免繳付可抵銷利得稅的物業稅。

The cancelled amount will be transferred to the contributed surplus account of the company , and to set off against the accumulated deficit of the company as at march 31 , 2001 of hk $ 200 , 693 , 000 注銷的款項將轉撥至實繳盈馀賬,及用以抵銷公司于二零零一年三月三十一日之累計虧絀200 , 693 , 000港元。

The scheme should adopt full netting . this means that a depositor s liabilities to the failed bank should be fully set off against his deposits before his entitlement is determined 這即是說,存戶欠倒閉銀行的負債應與其于該銀行的存款作全面抵銷,然后才決定該存戶在存保計劃下可享有的賠款。

Once ownership of the loss company has changed hand the profitable business is introduced into the company and the losses brought forward are set off against profits derived 虧損法團的擁有權一旦變更,新股東可將獲利的業務撥歸虧損法團,利用累積的虧損去抵銷所得的利潤。

Incorporated and unincorporated businesses that pay property tax in respect of their business premises can have such payments set off against their profits tax liabilities 法團及法團以外業務就其業務用途物業所繳付的物業稅,可用來抵銷他們應付的利得稅。

The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c ( 4 ) of the iro 根據《稅務條例》第19c ( 4 )條,合業務在合并前蒙受的稅務損失,可以用來抵消cd的應評稅利潤。

The tax losses sustained by the partnership prior to the merger shall be available for set off against cd s assessable profits under section 19c of the iro 根據稅務條例第19c 4條,合業務在合并前蒙受的稅務損失,可以用來抵消cd的應評稅利潤。

Article 14 one party may pay a deposit to the other party . after the economic contract is performed , the deposit shall be returned or set off against the price 第十四條當事人一方可向對方給付定金。經濟合同履行后,定金應當收回,或者抵作價款。

The tax loss is and continues to be available to set off against future profits , if any , of x ltd . under section 19c of the iro 根據《稅務條例》第19c條, x有限公司的稅項虧損可用作抵銷該公司在其后課稅年度所得的應評稅利潤(如有的話) 。

It often happens that he is not paid in money , but in something else ; having bought goods to a value equivalent , which are set off against those he sold 他常常并不付錢,而是付出某些別的東西:買進等價的貨物,用來抵消他所出售的貨物。

The tax loss is and continues to be available to set off against future profits , if any , of x ltd . under section 19c of the iro 根據稅務條例第19c條, x有限公司的稅項虧損可用作抵銷該公司在其后課稅年度所得的應評稅利潤如有的話。