征稅原則 的英文怎麼說

中文拼音 [zhēngshuìyuánzé]
征稅原則 英文
canons of taxation
  • 征 : Ⅰ動詞1 （走遠路） go on a journey; travel 2 （證討） go on a punitive expedition; start a campaig...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  1. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  2. Fourth, an inheritance tax based on equal opportunity principles would tax gifts and bequests received by younger individuals at higher rates than those received by older individuals

    第四，基於均等機會原則的遺產稅將對年輕人所獲得的遺贈和遺產征稅的稅率要高於對老年人所獲得的遺贈或遺產征稅的稅率。
  3. This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation

    本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。
  4. The aim of this paper is to research the theoretical basis, specific measures and relative policies in order to perfect the property tax system of our country. through describing the current situations of our property tax system and analyzing its features and its problems and causes, we should build a scientific, tight and complex property tax system. meanwhile, we must follow our real conditions to use the international experience and combine the request “ levying a unified and standardized property tax ” in the 3d party sixteenth

    本文從我國財產稅制的現狀和存在問題出發，通過對國外財產稅體系的描述，在借鑒國際經驗的國情基礎上，就改進和完善我國財產稅制進行了理論及征管實踐研究，主張以物業稅為主導，合理歸並財產稅收體系中的現有稅種，適時開征遺產稅與贈與稅，同時提升財產稅收的立法層次並適度分權，建立完善財產評估制度等配套措施，在效率優先、兼顧公平的原則下，充分發揮財產稅的財政職能和公平財富的職能。
  5. The two - tax system ' s content includes two parts, which is, the rule of taxation and the rule of distribution

    摘要兩稅法的內容包括征稅原則和稅收分配原則兩方面。
  6. After researching the present achievements on tax law on e - commerce, the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce. the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality

    本文試圖以電子商務之技術特徵為切入點，在梳理電子商務涉稅問題研究現狀的基礎上，從稅收之經濟本質與經濟上「可稅性」理論之角度論述了對電子商務征稅的可能性，在此前提下進一步從稅收公平原則與稅收中性原則出發闡釋了對電子商務征稅的必要性。
  7. The legislation manifests the taxing possibility of electronic commerce, implements the basic principles of legal taxing, fair taxing, litmusless taxing and so on. it offers great advancement function to promote the development of electronic commerce and create a fair and stable economical environment. and it ’ s helpful for maintaining our

    電子商務稅收征管法的制定，體現了電子商務的可稅性，貫徹了稅收法定、稅收公平、稅收中性等稅法基本原則，對于促進電子商務的發展和創造一個公平、穩定的經濟貿易環境具有極大的推進作用，有利於維護我國的稅收主權和稅收利益。
  8. This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity, and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce

    這樣能夠在更大程度上體現稅收中性原則和實現課稅公平，也有利於我國對電子商務課征流轉稅的制度與未來可能形成的電子商務流轉稅國際協調規則的接軌。
  9. Based on the current situation of the socio - economic conditions of all countries in the world and the international environmental problems, the objectives should be as follows : first, to allocate effectively the resources in the whole world and to coordinate the development of the global environment and economy so that the sustainable development can be achieved in the global scope. second, to guarantee the effective implementation of the environmental tax in the whole world, to solve such problems as the double taxations and double exemptions, to resolve the conflicts of tax equity among countries and properly determine the incidence of the environmental tax so that the polluter pays principle can be followed

    基於世界各國的社會經濟條件和國際環境問題現狀，應本著：其一、實現資源在世界范圍內的有效配置，協調全球環境與經濟的協調發展，使可持續發展在全球范圍內得到實現；其二，保證環境稅在全球范圍內實施的有效性，解決環境稅雙重征稅問題與雙重免稅問題，協調國家問稅收權益的沖突，恰當解決環境稅的稅收歸宿，實現國家間誰污染誰治理的原則。
  10. Issues of taxable items and tax administration should be taken into account the principle of fairness and the practicability

    、一屯征稅的正常進行，既要考慮到稅收公平原則，還必須考慮技術的可行性。
  11. While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries, analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china. the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries, which covers the business models, the classification of transactions, and how to define the concept of turnover, profits, services and royalties under e - commerce

    本文嘗試站在發展中國家的立場上，通過運用傳統的課稅理論，結合當前各國電子商務的實踐，通過對設定網路案例的模擬經營，通過甲乙兩國採取主動課稅的征稅情況來對稅收原則在電子商務環境下所受到的沖擊的方面進行系統分析，酯出對電子商務課稅的難點所在，並結合各國對電子商務征稅實踐，分析了在電子商務中跨國所得的表現形式，具體分類，如何準確的界定在電子商務征稅實踐中對營業利潤，勞務，特許權使用費的概念等等。
  12. Firstly, this article begins with introducing the development and implication of just taxation principle, then i describe the embodiment of just taxation principle in the statute of corporate income tax. secondly, i illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and i analyze the reasons of causing unfair taxation. i think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of " efficiency coming first, balancing justice " and the legal defects

    首先，論述了稅收公平原則的演進及其內涵，並分析了稅收公平原則在現行企業所得稅法中的體現；其次，概括了在定稅、征稅、用稅方面的稅收不公現象，繼而從理論和實踐層面上對現行企業所得稅法中稅收不公的危害作了考察，並對引起稅收不公的原因作了分析，筆者認為是法律工具主義的法觀念、 「效率優先、兼顧公平」的立法理念和法律缺陷三方面的原因；最後，對稅收公平原則在我國企業所得稅法中的實現提出了相應的對策，包括法觀念和立法理念的轉變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監督制度，以期促進我國企業所得稅法稅收公平原則之實現。
  13. As a new kind of trade mode, although electronic commerce is essentially same as the traditional trade mode, the current taxation principles lacks the legal basis on which tax was paid. hence, it is sure to influence the implementation of the present taxation principles

    電子商務作為一種新的貿易形式，雖然在質的方面與傳統的貿易形式沒有什麼區別，但現行的稅收原則卻沒有對其征稅的合法依據，因此，它必然對現行稅收原則的實行產生影響。
  14. Analyses of the exemption amount for individual income tax in china based on the taxation principle of revenue

    從稅收的課稅原則看中國個人所得稅的免征額
  15. This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation

    本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。
  16. More importantly, tax authorities and multinational enterprises share common understanding on " arm ' s length principle ", which helps to protect tax base of countries concerned and avoid double taxation

    目前跨國納稅人和各國稅務機關己基本就正常交易原則的原則性規定達成共識，正是這種共識保護各國的稅基並避免雙重征稅。
  17. Distribute the pertinent information of cloth according to authoritative ministry, enterprise bond interest already was made clear should impose income tax, in order to show the distinction that with national debt breed invests, and in principle is told, the method of levy taxes of dividend distribution income that its impose method to should get with investor is same, collect by the tax rate of 20 % namely, do not set case piece dot, when carrying out, by the clique interest firm generation is buckled, but according to handing in place management greatly to appear on the market the concerned department of enterprise bond says, appear on the market at present breed is very few, trade not active also, to its the executive job of accrual levy has not begun, the difference that goes up in yield level about enterprise bond and national debt so, answer to do not have immediate impact with pay taxes

    根據權威部分發布的相關信息，企業債券利息已明確是要徵收所得稅的，以示與國債品種投資的區別，且原則上講，其徵收辦法應同投資者得到的分紅派息所得征稅方法一樣，即按20 %的稅率徵收，不設起片點，執行時由派息公司代扣，但據深交所治理上市企業債券的有關部門稱，目前的上市品種很少，交易也不活躍，對其利息征稅的執行工作還未開始，所以有關企業債券與國債在收益率水平上的差別，應與納稅不納稅沒有直接關系
  18. A principle of taxation in which taxes are based on the income or resource - ownership ability of people to pay the tax

    是指根據納稅者的支付能力來決定對其課征稅收多少的原則。
  19. This counterintuitive rule reverses the standard result, found in many inheritance tax proposals and in state and foreign inheritance taxes, which tax inheritance from parents and other close relatives at lower rates than inheritance from others

    在許多關于遺產稅的建議和一些州及國外的稅收中可看到，這條違反直覺的原則將推翻標準的結論，即對從父母和其他近親獲得的遺產征稅的比率低於對從其他人獲得的遺產征稅的比率。
  20. The china ’ s current anti - dumping regulations have explicit provisions for public interest in 2004. but the issue is too simple, abstract, blurred to bring the value into full play. this article puts forward the main thinking of public interest in anti - dumping proceedings by making an in - depth analysis about the issue of china ’ s public interest. to protect public interest in anti - dumping proceedings, the criterion of protecting competition should be used to reform the judge criterion to dumping conduct

    2004年我國新修訂的《反傾銷條例》正式確認了公共利益制度，但在公共利益的規定上仍顯得過于原則、簡單、抽象、模糊，操作性和透明度都不強，沒有充分發揮公共利益規則應有的價值，本文作者認為完善反傾銷制度中的公共利益，應以「保護競爭」標準改革傾銷行為的判斷標準，公共利益的利害關系方應明確包括傾銷產品工業用戶以及消費者，並建立利害關系方的權利保障機制，引入較少征稅原則，細化反規避問題。
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