特许权费

特许权费收入的确认

Recognition of franchise fee revenue

特许权费的取消应能够帮助智能手机成为大众化手机。

The abolition of royalties should help smartphones become handsets for the masses .

有消息人士对太阳报说，他想要各领域最响亮的名字出现在这部影片中，让影片更卖座，并牟取天价的影片特许权费。

A source told The Sun : He wants the highest profile names in various fields to boost the film 's cause and turn it into a mega-money franchise .

在授权、门票和国内赞助等项收入上，除了向国际奥委会交纳5%的特许权费，基本上都归组委会自己所有。

With licensing , ticketing and domestic sponsorship , they essentially keep the income that they raise themselves , except for a 5 per cent royalty paid to the IOC .

迪士尼公司推迟了第五部的发行日期，表示影片将于2015年7月10日上映。现已在全球总共赚得37亿美元的特许权费。

Disney has pushed back the release date for the fifth installment in the franchise that has grossed $ 3.7 billion worldwide from it 's original July 10 , 2015 date .

《欧盟对利息和特许权使用费征税指令》简介

An Introduction of Tax Directive for Interest and Royalty Payments in EU

从联号收得的专利权特许权使用费；

Royalties and licensing fees received from related parties ;

在此规定的最低特许权使用费应由乙方付给甲方。

The minimum royalty herein specified shall be paid by Party B to Party A.

支付给总机构的特许权使用费；

Royalties paid to the head offices ;

电子商务跨国特许权使用费所得征税与协调

On Taxation and Harmonization of Cross-border Royalty in the Context of E-Commerce and Capital Tax Conventions

帕尔默否认这些指控，并称，在中澳铁矿特许权使用费这一块，中信欠他的钱。

He denies the allegations and claims that Citic owes him royalties related to Sino Iron .

特许权使用费的征税问题成为知识经济背景下最具代表性的国际税收问题。

Royalties taxation has become the most frequent international taxation issues under the conditions of knowledge economy .

安装是免费的，你每一笔订单赚取特许权使用费，同时保留对您的电影版权。

Setup is free and you earn royalties on every order while retaining the rights to your film .

与行销理论相反，资产所有权观点提出了加盟费和特许权使用费之间的一种正比关系。

Contray to the agency theory , our property rights approach provides a positive relationship between royalties and fees .

特许权使用费是对另一人财产有权使用的补偿。

A royalty is a sum of money paid in return for the right to use property of another .

特许权使用费所得，以一项特许权的一次许可使用所取得的收入为一次。

In the case of income from royalties , the income derived from each instance of licensing a licensing right ;

这可能包括了薪水、合法福利，赡养费，特许权使用费，收费标准，和不会反复投资的投资红利。

This can include paychecks , legal settlements , alimony , royalties , fees , and dividends from investments that you do not reinvest .

而一旦它们真正实现赢利，政府又会征收35%的利润税，并根据石油产品价值额外征收12%的特许权使用费。

When they did , the government would tax profits by 35 % and take an additional 12 % royalty fee on the value of oil production .

资源费、特许权使用费、租赁费、采矿污染费、赔偿及新增矿山的所有其他费用应由承包商承担。

Resources tax , royalty , leasing fee , mining polluting charge , compensation and all other expenses for new mines shall be borne by the contractor .

股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；

As regards dividends , bonuses and other equity investment gains , interests , rentals and royalties , the taxable income amount shall be the total income amount ;

但目前我国对特许权使用费的价格评估问题所进行的法律规定仍然极不完善，从而直接影响到相关的税款征收。

But our domestic law is still not perfect , and how to tax on the royalties and licence fees related to the imported goods is still a big problem .

劳务报酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得和其它所得，适用比例税率，税率为百分之二十。

Income from remuneration for personal services , royalties , interest , dividends , bonuses and the lease of property and other income shall be taxed at a flat rate of20 percent .

（五）作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费；

Royalties related to the goods and to be borne by the seller , which serves as a condition for the sale of the goods within the People 's Republic of China ;

但是，如该项特许权使用费的金额仅依据进口货物，并且容易量化，则可计入实付或应付价格。

However , if the amount of this royalty is based only on the imported goods and can be readily quantified , an addition to the price actually paid or payable can be made .

许可贸易是目前国际上普遍存在的一种知识产权贸易模式，而对许可贸易方式中发生的特许权使用费征收税款更是国际上的通行做法。电子商务跨国特许权使用费所得征税与协调

The licensing trade has become one of the most popular trade models of international intellectual property transfers . On Taxation and Harmonization of Cross-border Royalty in the Context of E-Commerce and Capital Tax Conventions

不允许把职权变成特权。特许权使用费指受许人在经营过程中，按销售总额的一定比例定期向特许人支付的费用。

It is not allowed to use one 's power to seek privileges . The royalty fee refers to a percentage of gross sales that the franchisee regularly pays to the franchisor during the operation .

对于巨蟹，而这一切都在你的信任和分享，亲密，忠诚，忠诚，共同财政第8宫，佣金，特许权使用费，股票期权，利润分享。

For Cancer , this has been happening in your eighth house of trust and sharing , intimacy , fidelity , loyalty , joint finances , commissions , royalties , stock options , and profit sharing .

从中国境内取得稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得和其他所得的外籍人员。

Foreign individuals who derive income from author 's remuneration , royalties , interest , dividends , bonuses , the lease of property , transfer of property , contingent income and income from other sources inside china .

为科学研究，开发能源提供专有技术所取得的特许权使用费，经国务院税务主管部门批准，可以减按10%的税率征收所得税。

Income tax of the royalty received for the supply of technical know-how in scientific research , exploitation of energy resources , may , upon approval by the competent department for tax affairs under the state council , be levied at the reduced rate of ten percent .

买主需支付特许经营权转让费7500美元，包括特许经营培训费。

Franchise transfer fee of $ 7500 to be paid by buyer includes franchise training fees .