特別所得稅 的英文怎麼說
中文拼音 [tèbiésuǒdeshuì]
特別所得稅
英文
special income tax-
A fixed charge or tax for a privilege, especially for passage across a bridge or along a road
費用，通行費獲得某種特權所要交的固定費用或稅款，特別是為了通過一座橋梁或一條道路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。Residents in hong kong and belgium can now claim tax relief or tax savings on their income derived from each other s territory from businesses, employment or investment starting from 2004 as the agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on october 7, 2004
香港特別行政區政府香港特區政府和比利時政府簽訂的就收入及資本稅項避免雙重課稅和防止逃稅協定於十月七日生效。由二四年起，香港和比利時的居民就其在對方地區自經商受雇或投資所取得的收入，將可獲得寬免稅項或節省稅款。A civilized government derives comparatively little advantage from taxes unless it can collect them in money : and if it has large or sudden payments to make, especially payments in foreign countries for wars or subsidies, either for the sake of conquering or of not being conquered ( the two chief objects of national policy until a late period ), scarcely any medium of payment except money will serve the purpose
文明國家的政府若不能徵得貨幣租稅，則得自稅收的好處便很少，因為如果它要支付大筆意外的款項，特別是如果為了征服別國或不被別國所征服（這在近代以前是國家政策的兩個主要目標）而需要在國外支付戰費或補助費，則除了貨幣以外幾乎沒有別的支付媒介可供此用。This paper chooses five kinds of listed companies according to region policy, industry policy and other preferential policy, to demonstrate the correlation between income tax preferential policy and prosecution achievement of listed companies. it is be found that present tax preferential policy reacted on some companies, such as high - tech companies and fundamental construction companies. but it had less effect on other kind, which have regional tax preferential policy or other preferential policy issued by local government
同樣藉助上市公司所得稅稅負為研究對象，建立相關指標xt和yt + 11 ，對近年來（ 1997 - 2001年）五類受惠上市公司的受惠程度與經營水平進行了實證分析，發現當前的稅負優惠政策對產業類上市公司起到了促進作用，而對于區域型受惠上市公司以及享受地方財政「先征后返」的上市公司則沒有明顯效果，特別是「先征后返」型只是降低了企業稅負，達到了地方保護主義的目的。So if we do not take powerful measures to control income difference. many political and economy outcome will be brought up. in order to control the widened difference, especially the indistisfacory mind of the chinese people about the non - average allot. we must enforce the assist to the poor people that is the main measure ; second, we must adjust the higher income. and the last measure is the strike on the illegal income that is the most important measure
為了遏制收入差距繼續擴大特別是消除人們心理上對收入分配不公的不滿情緒，我們必須加大扶貧力度，這是縮小貧富差距、保持社會穩定的最主要措施；其次是調節過高收入，即使對于來源正當的收入也要加強個人所得稅的征管，這不僅能夠增加財政收入，更是縮小收入差距的重要手段；最後是要堅決取締和打擊違法、非法收入，這是縮小收入差距的重中之重，更是消除人們不滿情緒的有效手段。The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information
全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。And the prevention of fiscal evasion with respect to taxes on income application for certification of resident status individuals
內地和香港特別行政區關于對所得避免雙重徵稅和防止偷漏稅的安排居民身分證明書申請表個人And the prevention of fiscal evasion with respect to taxes on income application for certification of resident status company, partnership, trust or other body of persons
內地和香港特別行政區關于對所得避免雙重徵稅和防止偷漏稅的安排居民身分證明書申請表公司合信託和其他團體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。The case for the sandwich class being unfairly treated in the present income tax structure is already well established. furthermore, the really low income group, say the lowest ten percentile, and people with special needs e. g. disabled and elderly, enjoy only similar benefits as one earning a median income
現行稅制對夾心階層不公平，已經是眾所周知，而收入極低的階層和那些傷殘老弱需要特別照顧的人士所得到的益處亦並不比一般中間收入無須繳稅的人士為多，所以現行稅制對這些人士都可以說是不公平。It includes provision for bad debts whether specific or general provision charged in the a cs, irrespective of whether or not the sums concerned have been claimed as a " deduction " for profits tax purposes
這包括帳目內所記入的壞帳準備特別準備或一般準備，不論有否就有關款項申索扣除利得稅。Taking a wide view of the current nations tax law, income tax, especially personal income tax, is a main taxation in many west developed market economic countries, an important taxation in developing countries too
縱觀目前世界各國稅制，所得稅特別是個人所得稅，是許多西方發達市場經濟國家的主體稅種，也是發展中國家的重要稅種之一。Under the economic environment of implementing the policy of development in the western region, by considering the physical conditions of every administrative region in the western region, through analyzing the current situation of foreign investment, the history, status quo, reform and preferential tax policy for enterprises with foreign investment and foreign enterprises preferential policy of foreign taxation, this text discusses the inherent limitation of the current foreign taxation system and tries to take a proposal to further the reform of tax system in west china, especially make an more detailed discussion in terms of income tax, added value tax, personal income tax, taxation environment for enterprises with foreign investment and foreign enterprises in western region of china, and finally put forward a suggestion that how to restructure the foreign tax policy in west region of china to meet the demand of development of western region of china
故探討西部涉外稅收法律制度的改革有著極為重要的現實意義。本文在中國政府對西部地區實行經濟大開發戰略的經濟環境下，結合中國西部各省市地理位置，通過分析西部地區現有外商投資狀況、涉外稅收的歷史、現狀、改革及相關優惠政策，探討目前涉外稅收制度存在的內在缺陷並相應提出如何進一步深化西部稅收制度改革和調整的對策。特別是對西部地區外商投資企業和外國企業所得稅、增值稅、個人所得稅、稅收環境等方面進行了詳細地論述，最終得出西部涉外稅收究竟將如何發展以適應我國西部經濟大開發戰略。Based on the national taxation regulation, besides social insurance and housing fund within the limitation ( three times of social average salary ), any other benefit and housing fund beyond the limitation to the employees must be taxed as individual income and the beneficiary needs to pay the tax accordingly
根據國家稅務政策，除社會保險、上限以內的公積金及其他特別規定的可免稅項目外，其他所有員工福利必須計稅並從工資中做為個人所得稅代扣。Departmental interpretation practice notes no. 32 : arrangement between the mainland of china and the hksar for the avoidance of double taxation on income
稅務條例釋義及執行指引第32號中國內地和香港特別行政區關于對所得避免雙重徵稅的安排Export quotas, tariff preferences and other similar arrangements, which are obtained or made by the hksar or which were obtained or made and remain valid, shall be enjoyed exclusively by hong kong
香港特別行政區所取得的和以前取得仍繼續有效的出口配額關稅優惠和達成的其他類似安排，全由香港特別行政區繼續享有。Export quotas, tariff preferences and other similar arrangements, which are obtained or made by the hong kong special administrative region or which were obtained or made and remain valid, shall be enjoyed exclusively by the region
香港特別行政區所取得的和以前取得仍繼續有效的出口配額關稅優惠和達成的其他類似安排，全由香港特別行政區享有。The above exemption and relief is, however, only granted upon application with supporting documents and a taxpayer seeking tax exemption relief is required to complete, as appropriate, section 4 i. e. tax credit under the arrangement for the avoidance of double taxation on income with the mainland or section 6 i. e. application for full partial exemption of income included under part 4. 1 of b. i. r. 60 of the appendix to tax return individuals
申請豁免及寬免必須遞交佐證文件並且填寫個別人士報稅表附錄的第4部分即根據內地與香港特別行政區所訂關于對所得避免雙重徵稅安排申請有關的稅收抵免或第6部分即申請將個別人士報稅表b . i . r .表格第60號第4 . 1部所列的全部或部分入息豁免徵稅。" the double taxation relief provision provides that the hksar and the macao sar will provide reciprocal tax exemption for income, profits and property of airlines of the other side derived from operating aircraft in their own area
政府發言人今日說：雙重課稅寬免為香港與澳門特別行政區的航空公司，在對方地區內營業所得的收入利潤和資產提供雙向的稅項豁免。這對雙方航空公司的營運都有裨益。分享友人