征稅標準 的英文怎麼說

中文拼音 [zhēngshuìbiāozhǔn]
征稅標準 英文
basis of assessment
  • 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
  • 標 : Ⅰ名詞1 [書面語] （樹梢） treetop; the tip of a tree2 （枝節或表面） symptom; outside appearance; ...
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 標準 : （衡量事物的準則; 榜樣; 規范） standard; criterion; benchmark; pip; rule; ètalon （衡器）; merits
  1. 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。
  2. The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th

    本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。
  3. For a long period, in the levy of taxes, the results of management are emphasized while the process of management is neglected. it has induced gaps in management, defects in procedures, behavior without criteria

    長久以來，稅收征管工作只是注重管理的結果卻忽視了管理的過程，導致管理有缺位、程序有空隙、行為無標準，提高稅收征管質量已成為當務之急。
  4. Because the present various countries law regarding the inhabitant recognized the standard is inconsistent, as well as the transnational obtained existence, causes the dual taxation question which the dual inhabitant status but causes to be day by day serious, therefore the inhabitant status confirmation becomes in the international tax revenue relations to receive the universal attention day by day the focal point

    由於目前各國法律對于居民的認定標準不一致，以及跨國所得的存在，導致雙重居民身份而引起的雙重征稅問題日趨嚴重，所以居民身份的確認日益成為國際稅收關系中的一個受到普遍關注的焦點。
  5. Cross - border sales - which are currently vat - free - could be taxed at a common standard rate of, say, 10 per cent, with individual countries free to set their own tax rates for final consumers

    目前免征增值稅的跨境銷售可以按共同的標準稅率（比如說10 % ）征稅，而各國可自行確定對最終消費者徵收的稅率。
  6. It concentrates in : the low point of beginning levying taxes, the much name tax rate, and the heavy tax burden, the absurdity standard of the expenses deduct, the uncertain boundary of various taxation income item, and the imperfect system and the backward means of levy and management for taxes. therefore, these lead to evade tax seriously and the function of regulation allotment the income ca n ' t be fully played

    集中體現在：起征點低，名義稅率多，稅負過重，費用扣除標準不合理，各類課稅所得項目界限難以界定，稅收征管制度不完善、手段落後，從而導致偷漏稅嚴重，不能充分發揮其調節分配、組織收入的功能。
  7. 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。
  8. With import dependence and environmental burdens in mind, china has promulgated fuel - efficiency standards that are stricter in principle than those currently in force in the united states, and it is considering imposition of a 20 to 50 percent national tax on retail gasoline and diesel

    為減少對進口原油的依賴，也為減輕沉重的環保負擔著想，中國已經制定了比美國更嚴格的燃料效能標準，同時正在考慮對零售汽油和柴油加征20 %到50 %的燃油附加稅。
  9. The principle of taxation is not only the guiding ideology for designing and implementing the tax system, but the benchmark for assessing the quality of the tax system and the tax administration. in the light of the taxpayers " ways of conduct, the tax compliance theory studies the mechanism in the tax administration and the impact of various factors on the taxpayers " behaviors of compliance. the theory provides a scientific basis for setting up an effective tax administration mechanism

    稅收原則是稅收制度設計和實施所應遵循的基本指導思想，是評價稅制優劣和稅收征管狀況的基本標準：稅收遵從理論通過研究納稅人的行為方式，分析稅收征管行為機制運行機理和各種要素對納稅人稅收遵從行為的影響，為建立有效的稅收征管運行機制提供了理論依據。
  10. What needs to be done next is to establish a scientific standard of personal income tax, to set up a reasonable tax rate system, to build a proper safeguard system agreeing with the personal income tax policy, and at the same time, to enhance revenue collection and management ability in the process of perfecting the tax reform

    今後的個人所得稅改革需要進一步建立科學的個人所得稅扣除標準，建立合理的稅率體系，要建立健全與個人所得稅徵收相配套的保障制度，同時將稅收征管能力的提高作為完善個人所得稅改革的重要任務。
  11. Meanwhile, the author establishes the standard system to measure the tax level, and takes optimal proposals on the tax system structure, the transfer of value - added tax and the integration of tax of local and foreign enterprises. the article develops the research contents of enterprises " tax system in china from several aspects, such as game theory relationship between government and enterprises, the tax burden, the tax structure and species and tax levy and management system of enterprises and etc

    同時，本文也建立了衡量企業稅負水平的標準體系，並提出企業稅制結構、增值稅轉型和統一內外資企業所得稅的優化方案，從政府與企業的博弈關系、企業的稅收負擔、企業稅制結構、稅種和征管體系等方面進一步豐富和發展我國企業稅制的研究內容。
  12. Beginning with analyzing necessity and possibility to perfect law system, three followed principles of reforming and perfecting the individual income tax are established, i. e., beginning with the conditions of the state, draw lessons from the advanced way of abroad, guarantee continuous stability transition, and attain double function to regulate and organize the income etc. the concrete suggestion reforming and perfect system of individual income tax law is put out, including the adjustment tax system the mode, simplifying class and times of the tax rate, and lowering the limit tax rate, unifying the standard provision to reduce and to deduct, increasing the basic deduction standard, and perfecting advance payment system, etc. finally, six related measures of reforming and perfecting the system of individual income tax law are put out

    從完善法律制度的可行性和必要性分析入手，確立了個人所得稅改革和完善應遵循的三條原則，即從國情出發，借鑒國外先進辦法，保證連續穩定過渡，達到調節和組織收入的雙重功能等。提出了改革和完善個人所得稅法律制度的具體建議，包括調整稅制模式，簡化稅率級次，降低邊際稅率，統一減免扣除標準規定，提高基礎扣除標準，完善預扣預繳制度等。最後就改革和完善個人所得稅法律制度征管問題提出了五條措施。
  13. At that time, investors could avoid double taxation because trusts were not taxed at the corporate level if income was distributed to beneficiaries

    那時，投資者可以避免重復征稅，因為如果收入被用來分配給受益人，信託財產不用按法人標準征稅。
  14. 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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