征稅準則 的英文怎麼說

中文拼音 [zhēngshuìzhǔnzé]
征稅準則 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
  • 準 : Ⅰ名詞1 （標準） standard; guideline; criterion; norm 2 （目標） aim; target Ⅱ動詞1 （依據; 依照）...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 準則 : norm; standard; criterion; rule; formula; square
  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. Tax authorities in various localities should actively organize forces, pay earnest and close attention to the study, training and publicity of the methods and detailed rules. in line with the plan of the state administration of taxation and in combination with the law for tax collection and management and the study, training and publicity of the new tax system, selectively organize invoice - training classes, organize the vast number of taxation cadres and the units and individuals who engage in the printing and use of invoices to conscientiously study the methods and detailed rules, grasp their basic spirit and contents, clearly define their respective rights and duties and make proper preparation for the implementation of the methods and detailed rules

    各地稅務機關要積極組織力量，認真抓好《辦法》及其《細則》的學習，培訓和宣傳工作，根據國家稅務總局的部署，結合征管法和新稅制的學習、培訓、宣傳工作，有重點地舉辦發票培訓班，組織廣大稅務幹部和印票，用票單位和個人認真學習《辦法》 、 《細則》 ，掌握其基本精神和內容，明確各自的權利（力）和義務，為《辦法》和《細則》的貫徹實施做好準備。
  3. 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。
  4. However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system

    但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
  5. 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。
  6. 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。
  7. 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。
  8. 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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