現行所得稅率 的英文怎麼說

中文拼音 [xiànhángsuǒdeshuìlǜ]
現行所得稅率 英文
effective income tax rate
  • 現 : Ⅰ名詞1 （現在; 此刻） present; now; current; existing 2 （現款） cash; ready money Ⅱ副詞（臨時; ...
  • 行 : 行Ⅰ名詞1 （行列） line; row 2 （排行） seniority among brothers and sisters:你行幾? 我行三。where...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 率 : 率名詞（比值） rate; ratio; proportion
  • 現行 : 1. （現在施行的; 現在有效的） currently in effect; in force; in operation 2. （正在進行犯罪活動的） active
  • 稅率 : tax rate; rate of taxation; tariff rate; tax ratio稅率等級 grades of tax rates
  1. Companies are only taxed on income earned in hong kong ; the current rate is 17. 5 per cent

    僅就香港來源所得征稅，現行稅率為17 . 5 %非香港來源收入中國大陸不征稅
  2. 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。
  3. Based on the building of a model of progressive tax rate counting progress, the following paper, after a quantitative analysis on the phenomena of the tempestuousness of full progressive tax rate and the easement of extra progressive tax rate, and an analysis on the quick calculating deduction when extra progressive tax rate is involved in tax counting, makes abstract theories perspicuous, and promotes a deeper and more thorough understanding of progressive tax rate among the students

    文章在對累進稅率計稅過程建立模型的基礎上，對全額累進稅率累進劇烈和超額累進稅率累進緩和現象，以及用超額累進稅率計稅時所涉及的速算扣除數進行了定量分析，從而使得抽象的理論在推理中得到了明晰，有助於對累進稅率更加深入和全面的理解。
  4. 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。
  5. The contractor shall deduct from each and every payment to the sub - contractor the business tax and all other applicable taxes at the project location ( city construction tax, education fee, etc ) at the prevailing rates and shall pay the relevant taxes with respect to such subcontract works on behalf of the sub - contractor to the project relevant tax bureau

    承包商按現行比率從分包商的每一筆付款中以安裝費為基準扣除營業稅和項目所在地應付的所有其他稅金（如城市建設稅、教育附加費等） ，並代表分包商向該項目的相應稅務局就相應得分包工作支付項關稅金。
  6. New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change

    新法在納稅人、稅率、扣除、稅收優惠等方面與現行稅法有諸多不同，它實現了內，外資企業所得稅法的統一，在「統一稅法，統一稅率，統一稅前扣除，統一稅收優惠」的四個統一基礎上，對稅收的征管方式實行了某些變革。
  7. This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1

    本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 1
  8. 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。
  9. Firstly, this article begins with introducing the development and implication of just taxation principle, then i describe the embodiment of just taxation principle in the statute of corporate income tax. secondly, i illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and i analyze the reasons of causing unfair taxation. i think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of " efficiency coming first, balancing justice " and the legal defects

    首先，論述了稅收公平原則的演進及其內涵，並分析了稅收公平原則在現行企業所得稅法中的體現；其次，概括了在定稅、征稅、用稅方面的稅收不公現象，繼而從理論和實踐層面上對現行企業所得稅法中稅收不公的危害作了考察，並對引起稅收不公的原因作了分析，筆者認為是法律工具主義的法觀念、 「效率優先、兼顧公平」的立法理念和法律缺陷三方面的原因；最後，對稅收公平原則在我國企業所得稅法中的實現提出了相應的對策，包括法觀念和立法理念的轉變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監督制度，以期促進我國企業所得稅法稅收公平原則之實現。
  10. The state council determined to reduce the rate of personal income tax on interests on saving deposits from 20 % to 5 % as of 15 august 2007

    國務院決定自2007年8月15日起，將儲蓄存款利息所得個人所得稅的適用稅率由現行的20 %調減為5 % 。
  11. However with the steady decrease of the deposit rates, the incentive for investors to leave money sitting in the bank has decreased, even more so now that depositors have to pay 20 % tax on any interest earned

    然而，隨著存款利率的穩步下降，投資商將錢存在銀行的熱情已開始減退，並且現在投資商還必須為其任何所得利潤支付20 %的稅。
  12. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況，分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響，指出了青島海爾有限公司資本結構上存在的問題，然後根據公司的發展戰略及公司2001年的各種財務比率，預測公司2002年的收入及息稅前利潤，並從個別資本成本、綜合資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析，最終得出青島海爾有限公司以可轉換債券融資是最合適的。
  13. Seeing that, this dissertation proceeds from equity and efficiency, the two fundamental principles of value for tax system, to summarize and evaluate the main concepts concerning foreign - related taxation system and the relevant wto rules, leading to forging an analytical framework for the study. then it makes observations and analysis on china ' s existing foreign - related enterprise income taxation system, and unfolds discussions on the major challenges faced by the system. furthermore, a set of ideas and policy recommendations are raised for the reform and optimization of the system with taking into consideration of china ' s realities and the trend of economic globalization and using for referen

    為此，本文以公平和效率這兩條稅收制度的根本價值原則為理論出發點，在梳理和剖析有關涉外稅制重要理論概念以及wto相關規則的基礎上，構建起本項研究的分析框架；進而對中國現行涉外企業所得稅收制度做出評析，並針對其面臨的主要挑戰展開探討；並且在充分考慮中國國情和經濟全球化發展趨勢的同時，結合借鑒國外的相關做法與經驗，提出改革和完善我國涉外企業所得稅收制度的相關思路和建議。
  14. In accordance with 12th article of the individual income tax law ( which was ) amended and approved in the 28th meeting of the 10th standing committee of the national people ' s congress, the state council stipulated that the rate of individual income tax contributed from savings deposit interest shall be reduced from the current 20 % to 5 % from august 15, 2007

    根據第十屆全國人民代表大會常務委員會第二十八次會議修改後的個人所得稅法第十二條的規定，國務院決定自2007年8月15日起，將儲蓄存款利息所得個人所得稅的適用稅率由現行的20 %調減為5 % 。
分享友人
分享到 Line

分享到臉書