稅收公平 的英文怎麼說

中文拼音 [shuìshōugōngpíng]
稅收公平 英文
equitability of taxes
  • 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...
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 平 : Ⅰ形容詞1 （沒有高低凹凸 不頃斜） flat; level; even; smooth 2 （高度相同; 不相上下） on the same l...
  • 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. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  2. After researching the present achievements on tax law on e - commerce, the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce. the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality

    本文試圖以電子商務之技術特徵為切入點，在梳理電子商務涉稅問題研究現狀的基礎上，從稅收之經濟本質與經濟上「可稅性」理論之角度論述了對電子商務征稅的可能性，在此前提下進一步從稅收公平原則與稅收中性原則出發闡釋了對電子商務征稅的必要性。
  3. The legislation manifests the taxing possibility of electronic commerce, implements the basic principles of legal taxing, fair taxing, litmusless taxing and so on. it offers great advancement function to promote the development of electronic commerce and create a fair and stable economical environment. and it ’ s helpful for maintaining our

    電子商務稅收征管法的制定，體現了電子商務的可稅性，貫徹了稅收法定、稅收公平、稅收中性等稅法基本原則，對于促進電子商務的發展和創造一個公平、穩定的經濟貿易環境具有極大的推進作用，有利於維護我國的稅收主權和稅收利益。
  4. Equity of taxation from the perspective of economic ethics

    經濟倫理視角下的稅收公平
  5. Systemic analysis of tax fair principles and its value orientation

    稅收公平原則的系統分析及其價值定位
  6. The reform of individual income tax viewed from the principle of taxation fairness

    從稅收公平原則看個人所得稅改革
  7. In this part, writer explained the meaning of tax assessment, analyzed the influences on justice and efficiency

    第三，著重分析了開展納稅評估對稅收公平和稅收效率的影響。
  8. Issues of taxable items and tax administration should be taken into account the principle of fairness and the practicability

    、一屯征稅的正常進行，既要考慮到稅收公平原則，還必須考慮技術的可行性。
  9. Mr rangel argues that his reforms will make the code fairer by raising taxes on the wealthiest while cutting them for everyone else

    蘭格認為，他的改革方案在增加最富裕人群稅負的同時減輕了普通大眾的稅負，因而增進了稅收公平。
  10. In the statute of corporate income tax justice requires that legislation and enforcement should carry out just taxation principle consistently

    具體於我國企業所得稅法，公平即要求在我國企業所得稅法的立法、執法中始終貫徹稅收公平原則。
  11. The classical income tax leads the loss in fairness and efficiency through comparing the classical income tax with integrated income tax

    經過對「古典制」和「溯源制」進行比較，發現「古典制」由於未消除重復課稅而帶來稅收公平和效率的損失。
  12. So study on the realization of just taxation principle in the corporate income tax law of china both have great theoretical and practical significance

    故無論是從理論意義上還是從實踐層面上看，企業所得稅法稅收公平原則之實現都有很高的研究價值。
  13. This internal structure of ftc regime is in accordance with the u. s. international tax policies, particularly tax efficiency and tax fairness as understood by the united sates

    抵免制度的這種內在結構合乎美國的國際稅收政策，特別是美國所理解的稅收效率和稅收公平。
  14. Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions

    本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。
  15. 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。
  16. Fifth, levy taxes completely together with implementing the specially designate tax revenue, clear - cut orientation of banking tax policy. six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial tax system

    五是全面征稅與實施特定稅收優惠相結合，明確金融稅收政策取向；六是統一銀行銀行業和證券業內外所得稅制及稅收優惠，全面徵收資本利得稅，實現稅制公平。
  17. On the other side it must have theoretical basis. the part discusses the possibility of taxing e - commerce on the basis of economic essence from taxability theory and discusses necessity of taxing

    本部分以稅收之經濟本質為基礎，從經濟上「可稅性」理論出發廠論述了對電子商務征稅的可能性;並從稅收公平與中性原則出發，翻退了對電子商務征稅的必要性。
  18. This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle, the rules of establishment of tax jurisdiction, ' the possibility of being traced of e - commerce trade course, the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application

    本部分在第一部分的基礎，從稅收公平與法定原則、稅收管轄權確立規則、電子商務交易過程的可追溯性與電子商務環境下征稅對象性質的認定的困難及由此帶來的稅法適用上的不確定性出發，具體地論述了電子商務環境下現行稅法所面臨的困惑與功能缺失。
  19. The first chapter, also the first part, discusses briefly the tax basic principles, including the concept, the implication and theories, which lays a foundation for guiding the specific taxes. the second chapter, also the second part, discusses the malpractice which lies in the personal income tax law in china, leading to the necessity and imminence of writing the article. and the third, fourth, fifth and sixth chapters constituting the last part, discuss respectively the guiding effects of the tax legal principles, the tax impartial principles, the social policy principles and the tax efficiency principles on the personal income tax law perfection

    全文大致分三部分：第一章，對稅法基本原則的基本層面作簡要的論述（包括稅法基本原則的概念、含義及各種理論學說） ，為下一步建立對具體稅種的指導打下基礎；第二章，論述我國個人所得稅法存在的弊端及個人所得稅的潛力，引出寫作本文的必要性和緊迫性；第三、四、五、六章，用大量的篇幅論述稅收法定原則、稅收公平原則、社會政策原則、稅收效率原則對完善個人所得稅法的具體指導作用。
  20. After china joined wto, with the decrease in the tariff level and with the cancellation of non - tariff rampart, this contradiction will become even more protruding. thus it has been a consensus to reform the current vat and this problem has aroused much attention from the government. at the end of october 2003, our central government put forward " several proposals on implementing the strategies for rejuvenating the old industrial foundations in the northeast china " and also put forward " carrying out the reform of transforming the productive vat into the consuming vat preferentially in the northeast "

    本文運用經濟學的邊際效用理論、投資乘數原理以及稅收學的稅收公平和稅收效率原則等相關理論，藉助大量權威數據，採用定性與定量分析相結合，理論分析與實證分析相結合的分析方法，對消費型增值稅在東北地區實施現狀進行了分析，並研究了增值稅轉型對吉林省的投資總量、投資增量、稅收總量、產業結構以及企業財務狀況等產生了怎樣的影響。
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