稅務概論 的英文怎麼說

中文拼音 [shuìwùgàilún]
稅務概論 英文
introduction to taxation
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  • 概 : Ⅰ名詞1 （大略） general outline 2 （神氣） manner of carrying and conducting oneself; deportment ...
  • 論 : 論名詞（記錄孔子及其門徒的言行的「論語」） the analects of confucius
  • 稅務 : tax administration; affairs pertaining to taxation; customs administration稅務機構 taxation autho...
  • 概論 : （多用於書名: 概括的論述） outline; introduction; survey: 《化學概論》 an introduction to chemistry
  1. As the finance lease plays a very important role in ca ' s aircraft finance, the thesis addresses very detailed comments on its concept and distinguishing criteria set out by mof. furthermore, the thesis describes the principles and structures of some aircraft finance facilities once or currently ca widely utilize including japanese leveraged lease ( " jll " ), eximbank or ecgd supported lease and mortgage loan in rmb which classified as tax - oriented lease, assets - backed finance lease and direct borrowing from bank, respectively

    本文首先回顧了國航飛機融資的歷史，對國航飛機融資中目前佔有重要地位的融資租賃的概念、判定依據以及國航使用最多的幾類飛機融資工具包括以日本杠桿租賃為代表的節稅租賃、出口信貸為代表的財務租賃以及人民幣抵押貸款等的原理、結構作了較為詳盡的論述。
  2. Centering on this theme, this paper lays out its discussion in the following five aspects ; 1. the raising of the value chain concept in this part of the paper, combining historical sight with the reality of the then usa, analysis is made on the background for the raising of the value chain concept. in the so - called most developed free market economy country usa, enterprises were subjected to the strict control of the government

    為了使圍繞價值鏈的構造和其構造的戰略基礎研究的目的和目標更加明確，有必要或應當將另一積極活躍的價值管理領域的理論和方法融入價值鏈的建構研究之中，為此本文特辟專章簡述了該領域的經濟增加值（即eva ）的概念以及它的會計和財務的簡明計算方法: eva =稅后凈經營利潤-佔用資本資本成本率、期望的未來eva的現值= npv 。
  3. 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。
  4. The courses include politics, chinese, mathematics, english, information technology and application, physical education and health care, art appreciation, preliminary accounting, management of transport enterprises, overview of logistics, financial management, the basis of economic laws, storage and transport, accounting computerization, international trade practice, customs operation, accounting simulation, etc

    開設有政治、語文、數學、英語、信息技術與應用、體育與保健、藝術欣賞、基礎會計、運輸企業管理、物流學概論、統計學原理、成本會計、財政與稅收、辦公自動化、運輸企業會計、財務管理、經濟法基礎、倉儲與運輸、會計電算化、國際貿易實務、報關實務、會計模擬等課程。
  5. 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。
  6. This essay is attempt to set forth the ec ' s definition, classification, characteristic development and tendency, mainly analyses the ec ' s impact and influence to the social economic. traditional tax theory and the way of tax management on theory and practice

    本文試從闡述電子商務的概念、分類、特徵、發展演變及趨勢入手，著重從理論和實踐上分析電子商務對社會經濟、對傳統稅收理論及稅收管理方式的沖擊和影響。
  7. After that, the third part discusses the challenges posed to two main kinds of taxes by electronic commerce, namely, value - added tax and income tax. about value - added tax, the inception of electronic commerce has brought about relatively big challenges to two aspects - the judgement to the nature of tax target as well as the determination of the supply and consumption place of labour

    在增值稅方面，本節就從征稅對象性質的判斷，及商品和勞務的供應地，消費地確定兩方面著手來論述電子商務對增值稅造成的挑戰，在所得稅方面，則論述了電子商務對常設機構概念、課稅對象的性質帶來的影響。
  8. This dissertation focuses on the theoretical basis of crimes involving tax from a point of view the theory of tax law, which significance lies not only in providing new research space for criminal laws but also in making them more in depth. therefore, the systemic study of crimes involving tax was important significance of both criminal theory and judicial practice. crimes involving tax, as a form of criminal crimes harming the relation of tax and law, come into existence with tax revenue

    本文在以下問題上有所突破:第一，提出涉稅犯罪稱謂的合理性和直觀概括性， 「以稅法為根據，以涉稅刑法為標準」 ，廓清了涉稅犯罪的內涵和外延;第二，對于涉稅犯罪的客體提出了新的見解，指出涉稅犯罪侵害的客體實質上是稅收法律關系，並在稅法學的語境中研討了現代稅收法律關系的性質應以公法上債權債務關系為基本定性，在此基礎上，構建並解讀了「稅收法律關系結構示意圖」 ;第三，探討了涉稅犯罪單位主體認定中的單位人格否認的理論和實踐問題。
  9. This thesis then expounds the concept and applying methods of generally adopted ". arm ' s length principle ", probes into several important problems of comparability analysis, adjustment and information exchange in the application of " arm " s length principle ", elaborates on the application of the prin ciple to four types of intra - group transactions, including tangible transaction, intangible transaction, loan and service, and then analyzes the advantages and disadvantages of " arm " s length principle "

    隨后本文結合立法和理論對內部交易稅收立法的基本原則? ?正常交易原則的概念、適用方法和正常交易原則適用中的可比性分析、附屬調整和情報交換等若干重要問題加以闡述，對正常交易原則具體適用於有形資產交易、無形資產交易、貸款和勞務提供等各類型內部交易加以詳述，並在此基礎上對正常交易原則的利弊進行分析。
  10. At last, based on the basic theory of equality between the rights and obligations, the writer discusses the character, essence and sense of equality of taxation law relations under market - oriented economy, and explores from the two aspects of system construction and idea cultivation, and walks out of the area of misunderstanding of the previous idea of the two sides " rights and obligations, and sets up and perfects modern taxation law relations based on the essence and core of the spirit of contract and the principle of equality

    因此筆者在此基礎上提出了市場經濟下的稅收及稅法概念的界定和對其內涵的理解，進而論述了稅收法律意識的重新構築和貫徹了公平價值和平等原則的稅法原則。最後，筆者以權利義務相對等觀念為理論基礎，論述了市場經濟下的稅收法律關系的性質、本質和其平等性，從制度建設和觀念培養上兩方面探索，走出以往征納雙方權利義務觀的誤區，以「契約精神和平等原則」為本質和核心，構建和完善現代的稅收法律關系。
  11. Tax subrogation is a right refers to the taxpayers for tax arrears, property rights, tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power. and the author compare the subrogation rights of creditors with the tax subrogation, they have obvious differentiation. the main differentiation lie in the subject of exercising the subrogation is different, the status of the party is different, the legal fact of bring the power of subrogation is not same, purposes and results of them are different, applicable legal norms are different

    在稅收代位權當中，筆者重點對稅收代位權的概念、稅收代位權的確立、稅收代位權行使的要件、行使的方式、行使的范圍和行使的效力作了詳細的論述，最後對稅收代位權的實務問題發表了一些粗淺的看法，從而加深了對稅務機關職權的認識，提高了稅務機關行政執法的積極性，便於充分保護稅務行政相對人的合法權益，減少了由於稅務行政相對人的怠於行為而給國家稅收帶來的重大損失。
  12. Therefore, this author start with the basic concepts of the management and tax science, tracking and benefit from the latest theoretical and practical results from the developed countries, analyzing the current problems of information modernization on tax administration, and exploring the countermeasure to further reform and improve our information modernization on tax administration

    因此，筆者從管理學和稅收學基本概念入手，跟蹤和借鑒發達國家最新理論及實踐成果，分析當前我國稅務管理信息化中存在的問題，探索進一步改革和完善我國稅務管理信息化的對策。
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