征稅權 的英文怎麼說
中文拼音 [zhēngshuìquán]
征稅權
英文
power to tax-
Taxation is no part of the governing or legislative power.
征稅權不是統治權與立法權的一部分。Police state, there are more laws for what you can t - as opposed to what you can - do ; the state puts a damper on everything
3 .極權地，太多的法律禁令，讓人喘不過氣來4 .世界上最糟的征稅Taxes since the metropolitan government takes on some of the administrative work which elsewhere in the country would be handled by the city authorities, it levies and collects municipal taxes which would be collected by the cities elsewhere
東京都政府承擔了部分行政工作，這些工作在國內的其他地區是在市的掌管職權范圍內的，如征稅和收集市町村稅，在別的地區由市來收集。The analysis of constitutionalism about the power to levy taxes
征稅權的立憲分析Market - oriented economists favor taxes on emissions, and some favor creating tradable rights, the usual solutions to the problems of a commons, in emissions
市場導向型經濟學家主張對排放污染物征稅，也有人贊同發放可交易污染排放許可證，即對公共權的通常解決辦法。The second chapter is devoted to an theoretical analysis of u. s. ftc regime as an unity of opposition of avoiding international double taxation and maintaining u. s. fiscal jurisdiction
第二章從理論角度對美國抵免制度在避免國際雙重征稅和維護美國稅收管轄權上的矛盾和統一作了分析。The chapter considers that there are two classes of rules in u. s. ftc regime, rules granting rights and rules restricting rights, of which the former is intended to avoid international double taxation and the latter is to maintain u. s. fiscal jurisdiction
該章認為，美國抵免制度中包含了這樣兩種規則：授予權利的規則和限制權利的規則，這兩種規則價值取向完全不同，前者意在避免國際雙重征稅，後者旨在維護美國稅收管轄權。Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations
美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important
第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law
抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。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。Tax payers have the right to refuse to pay the undue tax imposed by working staff of tax institutions
33納稅人有拒絕稅務機關工作人員多征稅款的權利。The fourth chapter discusses limitations on ftc in u. s. internal law. the author considers that the basket - limitation system is the core of the current u. s. ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u. s. tax jurisdiction over foreign source income as greatly as possible while maintaining u. s. taxation of u. s. source income
該章認為，美國現行抵免限額制度的核心內容為分籃限額制度，而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于，防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ，在維護美國對境內來源所得征稅權的同時，最大程度地維護其對境外來源所得的征稅權。Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law
第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。National tax power is the executive power of the state, i. e. the power of levy and use
國家稅權則是國家所享有的稅收執行權，即征稅權與用稅權。Meanwhile, the contention and restriction of the levy power established the foundation of western constitutional government. owing to historical condition, the construction of tax constitutionalism shoulders heavy responsibilities in our country
同時，征稅權的爭奪與限制奠定了西方憲政基礎，而我國由於歷史的原因，稅收憲政的建設任重道遠。Among them tax legislation is the abstract form of tax making for taxpayers, and the hearing in tax making is the concrete form for their participation, while the constitutionalism of levy power is key for restricting national levy power
其中稅收立法是納稅人定稅的抽象形式，定稅聽證則是納稅人參與定稅的具體形式。而征稅權的立憲是制約國家征稅權的關鍵。Whether the power of levy is expanded or the power of use is abused, they all indicate it is necessary and imminent to control and reform the power of taxation in our country
摘要無論是征稅權的擴張還是用稅權的濫用，都表明我國稅權控制與改革的必要性與緊迫性。In england, the development of market and capital accompanied with the course in which the kings of england had to abstain his political power in exchange for the power to levy tax
在英國，市場與資本的發展體現為英王不得不用政治權力來換取征稅權的過程，並最終確立了稅收法定主義原則。That is to say, the administrative bodies will be put on an equal basis with the opposite parties. in the legal construction of taxation laws, the beginning point shall be the establishment of taxation procedure, the aim of which is to build up fairness and efficiency of tax imposing
在稅收法治建設中，首要的問題是要把稅法程序作為制度構建的切入點，通過對稅務機關征稅權的有效監督，並賦予納稅人必要的程序權利，以實現稅收徵收的公平和效率。分享友人