征稅對象 的英文怎麼說
中文拼音 [zhēngshuìduìxiàng]
征稅對象
英文
object of taxation-
The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers
長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。To refuse to declare when notified to do so by the taxing authorities, or declare falsely. considering the fact that in practice most conducts of crime of evading taxes take the account book as an object, the author adopts a special method of classifying taxes which, according to their different objects of taxation, divides the existing taxes into five groups : circulation tax, income tax, property tax, resource tax, conduct tax
鑒于實踐中偷稅犯罪大多是在帳上做手腳，以瞞天過海，偷逃稅款，本部分採用了按征稅對象不同將我國現行各稅分為流轉稅、收益稅、財產稅、資源稅、行為稅五大稅種的劃分方法，並按稅種不同、分述偷稅犯罪在偷逃不同稅種時使用的常見帳務處理手段。This paper chooses five kinds of listed companies according to region policy, industry policy and other preferential policy, to demonstrate the correlation between income tax preferential policy and prosecution achievement of listed companies. it is be found that present tax preferential policy reacted on some companies, such as high - tech companies and fundamental construction companies. but it had less effect on other kind, which have regional tax preferential policy or other preferential policy issued by local government
同樣藉助上市公司所得稅稅負為研究對象，建立相關指標xt和yt + 11 ，對近年來（ 1997 - 2001年）五類受惠上市公司的受惠程度與經營水平進行了實證分析，發現當前的稅負優惠政策對產業類上市公司起到了促進作用，而對于區域型受惠上市公司以及享受地方財政「先征后返」的上市公司則沒有明顯效果，特別是「先征后返」型只是降低了企業稅負，達到了地方保護主義的目的。There is an all - pervading information asymmetry phenomenon between the department of imposition and taxpayer, inner parts of the imposition department, government and the department of imposition in the imposition and management of revenue
摘要在稅收征管中，稅收機關與納稅人之間、稅收機關內部、政府與稅收機關之間存在普遍的信息不對稱現象。The dissertation emphasize : the legal relations of taxation is defined by taxation laws, developed during taxpayer nation and collection power, during which is the rights and duties " of them ; it is made up of four legal relations of taxation between the three main parts ; therefore, the core content of taxation basic law is the design about rights and duties of tax collection and payment, and those should be regulated as parts of laws during the taxation basic law
本文認為，稅收法律關系是由稅法確認和調整的，在國家稅收活動中各方當事人之間形成的，具有權利義務內容的社會關系；稅收法律關系是由三方主體間的四重法律關系所組成，其基本內容是征納雙方的權利和義務；其本質屬性是平等性。鑒於此，作為以稅收法律關系為調整對象的稅收基本法，其核心內容應是對征納雙方權利義務的設定；稅收基本法應以征納權利義務關系為線索來組織完整的邏輯結構，並將征納主體的權利義務直接在稅收基本法中明確規定。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。After that, the third part discusses the challenges posed to two main kinds of taxes by electronic commerce, namely, value - added tax and income tax. about value - added tax, the inception of electronic commerce has brought about relatively big challenges to two aspects - the judgement to the nature of tax target as well as the determination of the supply and consumption place of labour
在增值稅方面，本節就從征稅對象性質的判斷，及商品和勞務的供應地，消費地確定兩方面著手來論述電子商務對增值稅造成的挑戰，在所得稅方面，則論述了電子商務對常設機構概念、課稅對象的性質帶來的影響。This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle, the rules of establishment of tax jurisdiction, ' the possibility of being traced of e - commerce trade course, the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application
本部分在第一部分的基礎，從稅收公平與法定原則、稅收管轄權確立規則、電子商務交易過程的可追溯性與電子商務環境下征稅對象性質的認定的困難及由此帶來的稅法適用上的不確定性出發，具體地論述了電子商務環境下現行稅法所面臨的困惑與功能缺失。Tell from plan duty principle, value added tax is with commodity ( include a service, similarly hereinafter ) a kind of duty that appreciation forehead is levy object, because this calls value added tax
從計稅原理上講，增值稅是以商品（包括勞務，下同）增值額為征稅對象的一種稅，因此叫增值稅。If it has as much “ solidarity ” with africa as it claims, it could offer to lower tariffs on processed goods
如果中國和非洲的關系真象自己宣稱的那樣「牢固」 ，中國可以對于加工產品少征一些關稅。At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最後，總結稅收對投資處理的原則，稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅，保持利息、股息等投資所得和投資轉讓增值（資本利得性質）的稅負平衡，防止企業過分使用負債的弱化資本現象，鼓勵企業的長期投資，防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。Because the current taxation system is basically based on visible transactions, we should, when needing to determine the factors such as taxpayer, < wp = 8 > tax target and tax place, need a large amount of information about visible transaction
因為現行稅制基本上是以有形交易為基礎，所以在確定納稅人、征稅對象及征稅地點等要素時，需要大量有關有形交易的一些信息。First, the dissertation has studied the efficiency and life of charge institution of expressway by an economic model, which concludes that the charge institution is the second choice made by the government under the pressure of public finance. it means that a nation is not able to build the expressway because of public finance pressure. thus, a basic fact is covered that the government compares between the transfer - cost under the free tax system and the loss of welfare under the charge system, only when the tax rate is high enough at present in the seat of government that it has no possibility to tax, and the government has to select the charge system
第一，對高速公路收費制度的效率和存續期限利用一個經濟學模型進行了研究，得出結論：只有當一個國家的政府在財政壓力下沒有能力修築公路時才會採取收費的方式，當然在這個表面現象下面掩蓋著這樣一個基本的事實：政府是在免費制度下的轉移損失與收費制度下的福利損失之間進行權衡，只有當政府認為目前稅率足夠高了，沒有再行征稅的餘地時，才會選擇收費制度，而足夠高的稅率和民眾不允許再行征稅意味著再行征稅的轉移損失大到了一定的程度。A reflection on the perfection of the individual income tax system of china
改進我國個人所得稅征稅對象的思考There is therefore no distinction made between residents and non - residents
征稅對象並無居港人士或非居港人士的分別。Until recently this was a worry only for the super - rich, but now many ordinary people fear that, thanks to rising house prices, they may be dragged into paying death duties
直到最近，遺產稅還只是超級富豪的煩憂，但現在由於房價上漲，普通的民眾也開始擔心自己也會成為征稅對象。Real estate taxation is an important content of tax system for many countries, because of much difference in history, culture, and economic regulating target, so there is there is much difference in each country ' s subject of levying taxes, objects of levying taxes and the method of calculating taxes
摘要物業稅是當今中國稅制改革的一個熱點問題，也是各國稅收制度的一項重要內容，由於歷史、文化、國情以及經濟調控目標各異，各國物業稅在徵收主體、征稅對象、計稅方法等方面存在較大差異。The levy object of stamp duty : active stamp duty is only right stamp duty byelaw is enumerated proof levy taxes is specific have 5 kinds : economic contract, property right transfers a book to occupy, business zhang book, the right, licence is illuminated and decide the other evidence of levy via the ministry of finance
印花稅的征稅對象：現行印花稅只對印花稅條例列舉的憑證征稅具體有五類：經濟合同，產權轉移書據，營業賬簿，權利、許可證照和經財政部確定征稅的其他憑證。In chapter 5 the papers explore some interrelated problems. they are whether the computer server should be treated as permanent establishment, how to judge object of taxation are product or service, how to tell the supply or consuming site of product and service. to the above - mentione d problems the chapter give some amending advices and forecasting discuss
第五章對服務器是否構成常設機構、征稅對象是產品還是勞務、商品和勞務的供應地和消費地的判定問題進行了探索，提出了修改意見，並對可能存在的問題進行了前瞻性的論述。分享友人