方稅捐 的英文怎麼說
中文拼音 [fāngshuìjuān]
方稅捐
英文
local tax-
In the developed countries, the structure of tax revenue is well organized, and nation states prefer to collect social security taxes to enhance the social security net and alleviate the pressure of global competition. in the developing countries, the taxes on international trade are the major sources of tax revenue. they tend to favor the big government and broaden the range of government expenditure to increase
先進國家的稅基主要來自於社會個人財富，而以社會安全捐的型態展現其承擔社會風險的能力；至於發展中國家則是國際貿易稅收為其賦稅結構中之重要組成部分，同時它們也大多以擴張公共部門的方式來展現其保障社會安全的能力。Stamp duty under head 1 or head 2 shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest, or from the registered owner, to or on trust for a charitable institution or trust of a public character
屬于饋贈的不動產轉易或香港股票的轉讓，如果是由享有實益權益的人士或登記物主捐贈與屬公共性質的慈善機構或信託團體，或以信託方式付與屬公共性質的慈善機構或信託團體者，則無須繳付按第1 1或第2 3類所徵收的印花稅。Stamp duty ordinance stamp duty under head 1 ( 1 ) or head 2 ( 3 ) shall not be chargeable on any conveyance of immovable property or any transfer of hong kong stock operating as a voluntary disposition inter vivos where the beneficial interest therein passes by way of gift from the person entitled to that interest, or from the registered owner, to or on trust for a charitable institution or trust of a public character
屬于饋贈的不動產轉易或香港股票的轉讓，如果是由享有實益權益的人士或登記物主捐贈與屬公共性質的慈善機構或信託團體，或以信託方式付與屬公共性質的慈善機構或信託團體者，則無須繳付按第1 （ 1 ）或第2 （ 3 ）類所徵收的印花稅。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。The local government there burdened the people with heavy taxes and debts
那兒的地方政府使人民負擔沉重的捐稅和債務。Under personal assessment, tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple, if married from all sources. from this total income, business losses, approved charitable donations, interest payments on money borrowed for purpose of producing property income, personal allowances and concessionary deductions may be allowed. tax is then charged on the balance at progressive tax rates similar to those used for salaries tax
以個人入息課稅方法計稅，必須將個人如已婚，則將夫婦兩人的所有收入合併，再減去業務上的虧損認可慈善捐款為賺取物業收入而借款所須支付的利息個人免稅額以及各項特惠免稅額后，按薪俸稅的累進稅率計算應繳稅款。Some offshore jurisdictions will allow nominee trustees, will allow assets to be settled into a trust after it is formed to protect the identity of the settlor and the type and value of the assets placed in trust, will allow trusts to have an indefinite life ( most jurisdictions insist on a specific life span for a trust ) and will allow beneficiaries to be un - named and left to the discretion of the trustees ( see next section )
這些實體（公司、信託和基金）是依據客戶要求（地產規劃、資產保護、遺產繼承、匿名、規避稅收等）制定的全盤框架的一部分，同時幫助其實現期望通過財產而達到的目標（為子女提供教育、延續家族產業、供養家庭成員、為某項特定交易降低責任或當事各方的暴光、慈善捐款） 。Through expounding the concept of tax planning, the objective condition of tax planning, the rationality and the certainty of tax planning under current tax system, the preparation of tax planning and the method of tax planning, combining the concrete conditions of jinan weiming industry company, integrating the practice with the theory, the thesis adopts the method of qualitative and quantitative analysis, provide an overall tax planning for jinan weiming industry company on such 9 fields related to tax as the taxpayer ' s identity of value - added tax, buying and selling activities, hotels renting and pooling, freight charges, enterprise present, economic contracts, bad account transfer, advertisement models and depreciation with the aid of the number analysis, the charts and the mathematic tools
本文在通過對納稅籌劃概念、納稅籌劃產生的客觀條件、現行稅制下企業納稅籌劃必然性和合理性的分析、納稅籌劃的準備工作以及納稅籌劃方法進行理論闡述之後，結合濟南偉民實業總公司的具體情況，通過理論聯系實際，採用定性與定量分析相結合的方法，藉助于數字分析，表格，數學工具等形式對濟南偉民實業總公司包括增值稅納稅人身份、購銷活動、酒店出租與聯營、運費、企業捐贈、經濟合同、壞帳轉銷、廣告宣傳方式和固定資產折舊等九個涉稅事項進行了納稅籌劃。通過本論文的撰寫，幫助濟南偉民實業總公司通過合理納稅籌劃，提高企業經濟效益，增強企業競爭力。In general, the law of private education should make it clear that the private education should be encouraged, supported, guided and governed so as to get it developed smoothly under the current situation in china and make effort to improve the quality of the labor forces
這其中的一個重要原因即是我國相關的法律環境尚不成熟，如稅收導向和調節是促進個人和企業捐資辦學的最有效機制。本文建議民辦教育立法應從以下幾個方面規定對民辦學校的扶持和獎勵，如各級政府可採取資助、出租、轉讓閑Through analyzing the means of military financial mobilization, such as collecting taxes, issuing bonds, using foreign exchange reserve, mobilizing people to donate to government and limiting to pay internal saving deposits, the paper considered that issuing bonds at home was fundamental way to mobilize financial resources in wartime, and that using foreign exchange reserve, mobilizing people to 37 donate to government and increasing the proportion of national defense expenditure in the whole expenditure were important means that our government could select. in addition, the paper thought that there were great negative effects using the ways of adding to tax burden by increasing tax rate and setting new tax category and limiting to pay internal saving deposits to mobilize financial resources in wartime, so government would select them on condition that financial resources mobilized by other ways did n ' t supply enough financial resources that wars demanded
本文通過對徵收賦稅、發行公債、動用外匯儲備、動員社會捐贈以及延緩支付國內儲蓄等動員途徑進行研究分析，認為發行國內公債可以及時動員大量資金參戰，且負作用較小，是我國戰爭財力動員的主要途徑；在不增加社會稅收負擔的情況下，通過壓縮其他財政支出而動員戰爭財力的方法、以及動用國家外匯儲備和動員社會捐贈是我國戰爭財力動員可以選擇的重要途徑；由於提高稅率和徵收戰爭稅以及延緩支付居民儲蓄的負面影響較大，因此應根據戰爭的實際需要慎重使用。分享友人