be qualified as

基本解釋

We hereby apply to be qualified as a bidder for The Ritz Carlton Shenzhenproject in Shenzhen.
在此我們申請成為深圳星河麗思卡爾頓酒店項目合格的投標(biāo)人。
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The original enterprise is transferred or sold (auctioned) as a whole, but continues to exist and be qualified as an independent taxpayer.
原有企業(yè)整體轉(zhuǎn)讓出售（拍賣），原有企業(yè)仍繼續(xù)存在并具備獨(dú)立納稅人資格的。
The related expenses incurred for the transfer of technology will not be qualified as tax deduction items unless the corresponding contract is approved by the relevant authorities.
未經(jīng)中國主管部門批準(zhǔn)的技術(shù)轉(zhuǎn)讓合同，其所支付的費(fèi)用不得作為技術(shù)轉(zhuǎn)讓費(fèi)給予免稅，而應(yīng)按照一般勞務(wù)費(fèi)適用有關(guān)稅務(wù)處理規(guī)定。

The fact that those undertakings were given some time ago, and thus may be qualified as "legacy", is surely irrelevant?
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The current qualified dividend rates will be taxed as ordinary income.
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