本期稅收 的英文怎麼說

中文拼音 [běnqīshuìshōu]
本期稅收 英文
current taxes
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  1. The former mostly includes finance trench, which consists of urban maintenance and constructive tax, add - ons of public utility, urban land - using tax, the debt of local government, remise of urban state - own land - using right and special national debt capital, and so on ; administrative charge trench, which consists of apportion, raising the price of urban infrastructure products and services, and so on ; practicality investing trench, which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches, which consist of time - limiting remise of operating authority on urban infrastructure section, introducing into foreign capital, short term loan of civil financing institution, and so on. the latter includes the innovation on the main investors, which consist of the anticipation of civilian capital and other non - financing institutions, and the innovation on financing tools, which consist of project financing, investment funds on industry, municipal bonds and initial public offering, and so on

    前者主要指以政府作為投資主體下的各種融資工具，包括財政稅收渠道（包括城市維護建設稅和公用事業附加、城鎮土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等） ；行政收費渠道（包括攤派、提高基礎設施產品和服務的價格等） ；實物投資渠道（主要是讓房地產開發商為城市基礎設施提供配套資金） ；其它融資渠道（包括市政設施部門專營權有限期出讓、引進外資、國內金融機構的短期貸款等） ；後者則包括融資主體的創新（民間資本的參與以及其它非銀行金融機構的介入）和融資工具的創新（項目融資、產業投資基金、市政債券、股票上市等） 。
  2. Operating profit is the balance of operating revenue after deducting operating cost, periodic expenses and all turnover taxes, surtax and fees

    營業利潤為營業收入減去營業成本、期間費用和各種流轉稅及附加稅費后的余額。
  3. In fact, the protection of shareholders ' rights to dividends has foundation by way of analyzing the two kinds of characters, that is prospecting rights and vesting rights ; the realization of shareholders ' rights has solid basis by way of reconstructing the concept and means of company ' s profits allocation ; the study from the perspective of the cost of tax and investment make the allocation of dividends more practical ; the system of legal liability is the last safeguard

    實際上，通過解析股利分配請求權的兩種權利屬性期待權和既得權，該項股東權的分層次保護獲得了依據；通過重構股利分配的公司利潤基礎以及利潤分配方式等提供了該項股東權實現的充實基礎；稅收成本以及資本投資性質的研究角度使股利分配更具有可操作性；而法律責任機制的完善是最後一道保障。
  4. Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification

    自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。
  5. This will, as a result, greatly enhance our effectiveness in identifying high - risk cases for audit and investigation, thereby minimizing the risk of revenue leakage due to tax evasion and avoidance

    這樣預期可加強本局抽查的機制，使我們能更有效地識別和偵破逃稅和避稅個案，保障稅收。
  6. 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。
  7. 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。
  8. The impacts of other price - distorting institutions and policies, including tax, domestic support, logistics expenses, exchange rate were also discussed on a comparison base between china and usa : china ' s tax and local non - tax charges imposed on corn production total a distortion of 15 % of the " practical cost " since 1998, while us ' s tax, insurance expenditure and land total a distortion of 25 % of her " practical cost " ; us ' s domestic support has substantially lowered her domestic price while the protective - price policy taken by china since 1993 helped boost her domestic price, which made a negative impacts on chinese corn ' s price competitiveness

    在長期內，考慮到主要要素價格的上漲趨勢，我國玉米現實成本和美國現實成本的膠著狀態不會維持多久，前景堪憂；中美兩國主產區玉米成本的對比表明目前我國主產區玉米的可比成本比之於美國的主產區heanland尚有一定優勢，現實成本也是具有優勢的。降低我國成本外支出和稅收的水平可以在一定程度上緩解現實成本的競爭壓力；美國的國內支持措施體系使得其國內玉米價格經常處于生產成本之下。
  9. The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital

    這部分論述從科技研發成果的「外溢性」入手，指出科技研發成果在不同程度上具有「公共品」性質，這種外溢性使得在純市場條件下，私人部門研發活動強度達不到社會資源配置最優的要求，也使風險投資項目來源不足， < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後，論述了風險投資資本來源與政府財政支出政策的關系，由於風險投資尤其是其初期的高風險性，民間風險資本不足，應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口，運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式，鼓勵民間資本進入風險投資領域也同樣重要。
  10. If the deceased taxpayer had any income chargeable to tax, the executor must write to inform the department within one month after cessation of the deceased taxpayer s income sources. he should supply the personal particulars of the deceased taxpayer, including the date of death, particulars of the relevant income sources of the deceased and a copy of the death certificate, if available

    已故納稅人生前有應課稅收入，遺囑執行人須在該納稅人去世日期后一個月內以書面通知本局，並提供死者個人資料、去世日期、死亡證副本、生前收入類別及如何與遺囑執行人的日間聯絡電話及地址。
  11. While taxpayers who suffer losses in their businesses may be helped to a certain extent to tide over difficult times by loss carry - back arrangements, this would place enormous pressure on tax revenue during periods of economic downturn

    至於本年虧損轉回的寬免，雖然在某程度上可幫助業務有虧損的納稅人度過經營困難的時期，但在經濟陷入低潮時，會對稅收造成沉重壓力。
  12. Therefore, the purpose of this paper is that, supporting vulnerable groups should be a long, stable and lasting course. as to the government, it need to make a policy system which supports the vulnerable groups constantly and legally. the government should use such policy as finance, tax, transfer payments, and so on, in order that the vulnerable groups could break away from the vulnerable state as soon as possible, so as to clears the obstacle of our magnificent goal

    因此，本文認為，扶持弱勢群體應當是一個長期的、穩定的、持續的過程，非朝夕之間就能夠完成的，就政府而言，需要制定並不斷完善扶持弱勢群體的政策體系並使之制度化、法律化，長期穩定下來，充分運用包括財政、稅收、轉移支付以及補貼等多種政策手段，為扶持弱勢群體早日擺脫弱勢狀態發揮應盡的職責，從而為順利實現全面建設小康社會的宏偉目標掃清障礙。
  13. Model innovation is the main idea of the paper and with the help of making use of developed countries " financial leasing development experience for reference and combine china ' s own situation, as well as to further develop financial reform and improve competitive factor for the whole financial leasing industry, the author proposes a new creative and innovative model that can meet the challenge of china ' s financial leasing development. the paper includes 5 parts. part one is the connotation of financial leasing

    本文將對融資租賃的產生、發展及與其他租賃方式的比較等多方面內容進行分析和探討，並將重點針對處于發展初期的我國融資租賃業現狀和現存的法律環境不健全、行業監管分割、缺少優惠的稅收政策和穩定的資金來源等問題，提出適合我國國情的發展對策及創新模式，為促進我國融資租賃行業的快速、健康發展提供理論依據。
  14. On the base of the theory of tax and investment, combining with the characteristics of high - tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax - free period, preferential tax - rate, full loss offset, investment credit and accelerated depreciation on the high - tech industry investment, and analyses the causes of the weak effect of these polices. accordingly, the thesis proposes correlative advices on how to better these policies

    本文從稅收與投資基礎理論出發，結合高新技術產業投資的特點，從理論上進一步探討了免稅期、優惠稅率、盈虧互抵、投資抵免、加速折舊等稅收政策對高新技術產業投資的影響機理，初步解釋了這些政策事實效果不理想的原因，並在此基礎上提出了相應的政策上的建議。
  15. 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。
  16. As for the basic ways to plan tax, enterprises can try their best to reduce the tax base 、 lower tax rate 、 defer the period of taxpayment and soundly arrange income, etc. in fact, all other ways of tax - planning originate from those above - mentioned basic ways

    稅收籌劃的基本思路有縮小課說基礎、適用較低稅率、延緩納稅期限和合理歸屬所得年度。企業在各種經濟活動中所採用籌劃方法都是在這些思路上發展起來的。
  17. Using chile ' s successful experience for a reference while considering the situation of our co untry, we shows that the convert cost could be simulated through the following fund raising methods : 1. the circulation of the stock from the decreasing holding of state owned corporation, liquidating or appropriating parts of state owned assets, levy special duty and use it to simulate some convert cost. 2. through issuing welfare lottery to raising money to simulate convert cost in the same time levy social security duty in order to solve the problems in raising social security fund

    借鑒智利成功經驗，並結合我國實際，我們認為，我國社會保障制度的轉製成本可以通過以下一些籌資渠道來進行消化：國有股的減持流通；變現或劃拔部分國有資產；調整國家財政支出結構：通過發行類似智利「認可債券」的特種長期國債；徵收特種稅，將稅收所得用於消化部分轉製成本；通過發行福利彩票籌集資金來消化部分轉製成本。
  18. Meckling model of analyzing enterprise ownership structure, author study our country environment impacting on the eso efficiency and get the conclusion : though the implement of the eso in bank of our country can change the traditional rigid method of salary distribution, correct nearsightedness of senior executive and excite positive psychology, but because of many environments restrictions, the effect of the eso was give a great discount. so if implying this encouragement scheme, we must take the road of china in the bank of our country. referring to western bank experiences, author has discussed the eso schemes in our bank and designed the feasible schemes, which accords with the realistic objective condition

    本文系統闡述了股票期權激勵的基本原理及應用狀況，對現行銀行薪酬管理模式的問題及在銀行業中實施股票期權激勵的效應進行了探討，並借用詹森、梅克林分析企業所有權結構模型來研究我國銀行業的環境變化對股票期權作用效率的影響，得到結論：盡管我國銀行實施股票期權激勵能改變傳統的僵化薪酬分配方式，糾正高管人員的短視心理，激發工作積極主動性，但由於我國的證券市場效率較低，大多數銀行的產權治理結構不完善，稅收、會計、法律制度不健全這些內外部環境的制約，將使股票期權的激勵效率大打折扣，因此，在我國的銀行業中實施這一激勵方案必須走中國化的道路。
  19. To some company ' s increment duty tax burden analysis is through four partial analyses : first, through the company in 2003 and 2004 year finance report form to company ' s management survey, the financial condition carries on the analysis ; carry on the analysis from the financial data statistics and the investment yield rate : according to surveys the time bread flour to put into production the proportion, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount ; according to surveys the time the unit product electrical energy to consume, calculates in the time the end product vermicelli output and the sales volume, thus calculates in the time the due payment increment duty tax amount

    企業的增值稅稅負率反映的是該企業整體經營收入與稅收的關系。長期以來，由於我國現行的增值稅對掛面加工企業實行17 %的稅率，而抵扣實行13 % ，因此導致高征低扣，這樣既加大了該企業的生產成本，又制約了其生產經營。而目前的這種稅負情況已成為該行業的普遍情況，因此本文的研究對其他掛面加工企業也具有指導和借鑒作用。
  20. This paper makes complementarity to quota system of tax statistic on the basis of practicality and theory about economy and tax, aiming at doing contribution to the improvement of the tax statistic information quality

    基於此，本文從實際需要出發，結合所學經濟稅收理論，對稅收統計指標體系進行了補充完善，以期對我國稅收統計質量的提高做出貢獻。
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