Glossary entry (derived from question below)
English term or phrase:
Zero rated as a going concern
Chinese translation:
作为（持续）经营（中的）主体免（于）征（消费/货劳/GST）税
Added to glossary by
albertdeng
Jul 6, 2009 11:29
14 yrs ago
2 viewers *
English term
New Zealand
Highest, strongest, best
Native in: Chinese 
Works in: English to Chinese, Chinese to English, English
Zero rated as a going concern
English to Chinese
Bus/Financial
Business/Commerce (general)
A note on an invoice:
This statement has been prepared on the basis that the sale of the business will be zero rated as a going concern for GST purposes.
This statement has been prepared on the basis that the sale of the business will be zero rated as a going concern for GST purposes.
Proposed translations
(Chinese)
| 4 +2 | 作为（持续）经营（中的）主体免（于）征（消费/货劳/GST）税 |
Adsion Liu
|
| 3 +1 | 按持续(连续、继续)经营基准而免征营业税 |
Shirley Chen
|
| 3 | 对出售业务的持续经营权征收零税率 |
Justin Lai
|
| 3 | 按GST特定税之持续经营列为零税率项目 |
karcsy
|
References
| New Zealand references: |
chica nueva
|
Proposed translations
+2
1 hr
Adsion Liu
Canada
Canada
Native in Chinese
Specializes in field
Canada
★★★★★ 5-★ Lingua Services
Native in: Chinese (Variants: Simplified, Traditional)
Works in: English to Chinese, French to Chinese, Spanish to Chinese, and 7 more.
Related KudoZ points
:
94
Selected
作为（持续）经营（中的）主体免（于）征（消费/货劳/GST）税
1）zero rated 第一意项指“税率为零”，在此意译为免税最好
2）此处的税是指GST（... for GST purposes）即：Goods and Services Tax，是在在澳大利亚征收，后引入到加拿大的一种消费税，在加拿大华人圈也经常称“货劳税”。因而此处所免的税是GST，而非营业税
所建议中文表达仅供参考选用/润色。以下亦供参考：
The GST (Goods and Services Tax) is a value added tax of 10% on most goods and services transactions in Australia.
en.wikipedia.org/wiki/GST_(Australia)
The Canadian Goods and Services Tax (GST) (French: ) is a multi-level value-added tax introduced in Canada on January 1, 1991, by Prime Minister ...
en.wikipedia.org/wiki/GST_(Canada)
as a going concern
作为经营主体
前者指没有其参与，公司就不能作为经营主体（ as a going concern）而存在下去的社会
团体，由以下主体组成：（1） ... www.gongsi66.com
being a going concern, can be expressed as
作为一个兴隆的公司，能是表达当做
在最简单的情况 公司的价值 会计为那限制时间它 being a going concern can be zhidao.baidu.com
a going concern
营业中的商行
2）此处的税是指GST（... for GST purposes）即：Goods and Services Tax，是在在澳大利亚征收，后引入到加拿大的一种消费税，在加拿大华人圈也经常称“货劳税”。因而此处所免的税是GST，而非营业税
所建议中文表达仅供参考选用/润色。以下亦供参考：
The GST (Goods and Services Tax) is a value added tax of 10% on most goods and services transactions in Australia.
en.wikipedia.org/wiki/GST_(Australia)
The Canadian Goods and Services Tax (GST) (French: ) is a multi-level value-added tax introduced in Canada on January 1, 1991, by Prime Minister ...
en.wikipedia.org/wiki/GST_(Canada)
as a going concern
作为经营主体
前者指没有其参与，公司就不能作为经营主体（ as a going concern）而存在下去的社会
团体，由以下主体组成：（1） ... www.gongsi66.com
being a going concern, can be expressed as
作为一个兴隆的公司，能是表达当做
在最简单的情况 公司的价值 会计为那限制时间它 being a going concern can be zhidao.baidu.com
a going concern
营业中的商行
4 KudoZ points awarded for this answer.
Comment: "Thank you."
+1
47 mins
按持续(连续、继续)经营基准而免征营业税
zero rated 也可译为零税率。
Please refer to the following links:
“零税率供应品 (zero-rated supplies) “
http://www.by-cpa.com/GB2312/html/news/200810/400.html
“首先，提供生產出口產品所使用的器材（tools）得免徵消費稅（zero-rated GST）的優惠，以提升出口競爭力。”
sear.cier.edu.tw/jour/all31/sg31.doc
Please also refer to the following examples/definition for “going concern”:
“the financial statements have been prepared on a going concern basis”
"按持續經營基準編製財務報表”
http://www.hycomm-wireless.com/financialinformation/annualre...
“持續經營，(going concern)，或稱繼續經營是一個會計學的概念，泛指一個企業可以在可見的將來(通常是一年12個月內)維持的業務持續運作，而沒有破產的意圖或風險。”
http://zh.wikipedia.org/wiki/持續經營
“going concern 連續經營的企業”
http://wiki.mbalib.com/w/index.php?title=财务英语英汉对照表_(FG)&vari...
“going concern 持续经营”
http://englishchina.com/html/ESP/finance/200812/27-8175.html
1 hr
对出售业务的持续经营权征收零税率
下面的链接描述了各种征收零 GST 税率的情况：
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
1 hr
English term (edited):
zero rated as a going concern for GST purposes
按GST特定税之持续经营列为零税率项目
GST on exempt, zero-rated and special supplies
Sale of a going concern
Such a sale by one registered person to another registered person is zero-rated (GST content is nil). Also, when only part of a taxable activity (able to operate separately) is sold as a going concern, the sale is zero-rated.
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
3 classification of supplies that pay ZERO tax. But they have to be reported separately.
exempt 免税物品/供货
zero-rated 零税物品/供货
special supplies 特殊物品/供货
GST = 商品服务税
--------------------------------------------------
Note added at 1 hr (2009-07-06 13:04:03 GMT)
--------------------------------------------------
My try...
This statement has been prepared on the basis that the sale of the business will be zero rated as a going concern for GST purposes.
这份报告是按GST特定税之持续经营作为基准将业务的销售列为零税率项目 。
Sale of a going concern
Such a sale by one registered person to another registered person is zero-rated (GST content is nil). Also, when only part of a taxable activity (able to operate separately) is sold as a going concern, the sale is zero-rated.
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
http://www.ird.govt.nz/gst/additional-calcs/calc-spec-suppli...
3 classification of supplies that pay ZERO tax. But they have to be reported separately.
exempt 免税物品/供货
zero-rated 零税物品/供货
special supplies 特殊物品/供货
GST = 商品服务税
--------------------------------------------------
Note added at 1 hr (2009-07-06 13:04:03 GMT)
--------------------------------------------------
My try...
This statement has been prepared on the basis that the sale of the business will be zero rated as a going concern for GST purposes.
这份报告是按GST特定税之持续经营作为基准将业务的销售列为零税率项目 。
Reference comments
12 hrs
chica nueva
Native in English
Works in field
http://youtube/iraVWQu3Zf8
Native in: English (Variants: New Zealand, British)
Works in: Chinese to English
Related KudoZ points
:
79
Reference:
New Zealand references:
海外购房热门国家 -陈结康 -搜房博客 - [ Translate this page ]2009年2月24日 ... 新西兰政府采取了“三不”政策，即不限境外人士拥有及买卖房产物业，不设 ... 该付的GST，使税率变为零（zero-rated），这样就不用支付任何GST 费用。 ...
blog.soufun.com/22973347/3043284/articledetail.htm - Cached - Similar
GA Consulting - 回复:请问：买农地，个人或公司如何可以避开不交GST ... - [ Translate this page ]出售时要求买家在接手后继续经营这个农业生意, 这样做在GST税法上称为"Going Concern" which GST is zero-rated,即为零税率的GST. 这样你在卖出的时候就不用交GST了. ...
cn.gaconsulting.co.nz/index.php?option=com... - Cached - Similar
blog.soufun.com/22973347/3043284/articledetail.htm - Cached - Similar
GA Consulting - 回复:请问：买农地，个人或公司如何可以避开不交GST ... - [ Translate this page ]出售时要求买家在接手后继续经营这个农业生意, 这样做在GST税法上称为"Going Concern" which GST is zero-rated,即为零税率的GST. 这样你在卖出的时候就不用交GST了. ...
cn.gaconsulting.co.nz/index.php?option=com... - Cached - Similar
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