稅收學 的英文怎麼說

中文拼音 [shuìshōuxué]
稅收學 英文
taxation
  • 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...
  • 學 : Ⅰ動詞1 （學習） study; learn 2 （模仿） imitate; mimic Ⅱ名詞1 （學問） learning; knowledge 2 （學...
  • 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. Hwang, hong ( 1984 ) " intra - industry trade and oligopoly : a conjectural variations approach ", canadian journal of economics, vol. 17, no. 1, pp. 126 - 137

    黃鴻（ 1983 ）寡?市場中最適與最大稅收關稅之比較， 《中國經濟學會年會論文集》 ，頁99 - 113 。
  2. Mcgowan, from peckham, south london, is no stranger to bizarre stunts : in 2003 he spent two weeks rolling a monkey nut with his nose seven miles to downing street to protest against student debt

    漢小鎮，他早就以行為怪異而聞名。 2003年，為了抗議政府收學費稅，他曾連著兩個星期在離唐寧街7英里的地方表演鼻子頂花生。
  3. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  4. ( 1 ) it sums up the three ideas of economics used to study urban planning, clearly expressing the theoretical point of view of this study, the co - existence of the theories of interlizing of externalities by a. c. pigou ' s and transaction cost and property right by ronald harry coase, which emphasizes that when market is developing on the basis of a perspicuity of property right and a economized of transaction cost, government intervention and revenue modulation should not be neglected

    其具體內容如下： （ 1 ）系統研究和總結了城市規劃理論相關的經濟學發展上的三種思路。從而確定了本課題研究的理論支撐點：即庇古提出的外部效果內部化理論與科斯的交易費用與產權理論有可共存之處。在強調產權明晰與節省交易費用並以市場化發展為主導的同時，需要政府的干預和稅收調節。
  5. In 1958, two economist modigliani and miller proposed famous mm theory. they argued that capital structure has no effect on enterprise value in the completely competitive capital market later on, many papers about enterprise finance have analyzed capital structure in terms of tax capital cost agency cost and incomplete contract because completely competitive market does not exist in reality, capital structure has particular function on interior message stimulation mechanism and control righto this article just discusses these aspects, that is, studies governance structure reform in terms of capital theory

    1958年，兩位經濟學家modigliani和miller提出了著名的mm理論，其大意是，在完全競爭的資本市場上，企業的資本結構不影響企業的價值。此後，許多有關企業金融的文獻分別從稅收、資金成本、代理成本、不完全契約等方面對企業資本結構的設計和功能進行了分析。由於完全競爭的資本市場在現實中並不存在，資本結構在向外部的投資者顯示企業內部的信息、決定控制權的安排及提供激勵等方面，都有其特殊的功能，從而影響乃至決定企業的價值。
  6. Germany is tall taxation education of of tall welfare state and medical treatment are do not collect fees ( this just is compatriots most two places of beautiful money of be willing to part with or use, and it is only two none the place of argy - bargy ) a lot of europe countries are such circumstance ( this namely european earned money to travel, go vacationing, and we must " cannot teach thoroughly thoroughly again " and " put money to prevent old " reason ) swarm into germany ceaselessly as latter international student nevertheless, city of german part federal also begins the expense that differs to collection of ab extra student studying abroad, but the regulation that has not consolidated executive higher education to collect fees again in complete germany churchyard

    德國是高稅收高福利國家教育和醫療都是不收費的（這恰恰是國人最捨得花錢的兩個地方，而且是僅有的兩個毫不討價還價的地方）許多歐洲國家都是這樣的情況（這也就是歐洲人賺了錢就旅遊，度假，而我們必須「再窮不能窮教育」和「存錢防老」的原因）不過隨著近來外國留學生不斷的湧入德國，德國部分聯邦州也開始對外來留學生收取不等的費用，但是在全德國境內還沒又統一實施高等教育收費的規定。
  7. Under the guidance of dialectical materialism and historical materialism and based on the theory of jurisprudence, cameralistics, west economics, public economics, institutional economics and politics etc, this article, with adherence to the combination of theory and practice, brings forward the assumption of constructing functional mechanism of taxation constitutionality and therefore reaches the conclusion with some worth of reference mainly by way of quantitative analysis as well as qualitative analysis and on the basis of delving into the connotation of taxation constitutionality

    本文以辯證唯物主義和歷史唯物主義為指導，以法學、財政學、西方經濟學、公共經濟學、制度經濟學和政治學等理論為基礎，堅持理論與實踐相結合，採取定性分析為主，定量分析為輔的方法，在深入研究稅收法治內涵的基礎上，提出了構建稅收法治運行機制的設想，得出了一些有參考價值的結論。
  8. This paper applies markov chain method and analyzes a fine problem when taxpayer evade tax payment in the tax supervision. it provides a quantitative basis for similar management decision problems

    摘要本文利用馬爾柯夫鏈分析方法，對稅收監管工作中納稅人因偷逃稅款而受到罰款懲處時罰款數額的確定問題進行了統計分析，它為實際管理工作中遇到的類似決策問題提供了科學的數量基礎。
  9. Indeed, the authors calculate that in the united states, “ the monetary value of the health damage from a pack of cigarettes is over $ 35 for the average smoker, implying both that optimal taxes should be very large and that cigarette taxes are likely progressive

    實際上，兩位學者經過計算，在美國「平均起來，一包煙對每個吸煙者的健康危害相當於35美元多的花費，由此引申出最佳的稅收應該定的很高才對，而且煙草稅應採用累加稅率。 」
  10. In recent years, tax law - making work has been enhanced in our country and government has put that tax law - making should be scientifically conducted and " tax basic law " should be also established

    近幾年來國家加強了稅收立法工作，已提出了要進行科學地立法和建立《稅收基本法》 ，中國政法大學和浙江財經大學已將建立《稅收基本法》列入了重大科研課題。
  11. According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due

    按照現代稅收債務法律關系學說，稅收債務依課稅要素的滿足而成立，納稅義務人有按照稅法規定辦理納稅申報，宣示其具體納稅義務量的義務。
  12. S. korea govemment undthek many policies and measures to promote the development of new hi - tech induwh such as ( accentuate on introducing, absorbing, digesting and innovating technology, formulate tax allowance, tax deduction and financial support policy, work out concession policy, better investment environment for foreigners, foster new hi - tech talellt, make venture capital policy, enforce the protection to illtellectual property right, establish joint research system of indu stry - university research in stiune atc

    這對中國產業經濟和高新技術的發展具有重要的意義。韓國政府促進高新技術產業發展的政策和措施很多，例如，重視技術引進並加以吸收、消化和創新；制定稅收優惠和財政支持政策；制定優惠政策，改善外商投資環境；大力培育高新技術人才；制定風險投資政策；加強知識產權保護；建立產、學、研聯合研究體制等等。
  13. Especially in china, the study of tax losing started late. mast of the results are experiential condusion, which are written by practical tax official who summarize their own job practice

    然而，我國稅收流失研究起步較晚，大多數研究還停留在稅務人員的工作經驗上，缺乏科學的、系統的、理論的研究。
  14. And some experts even believe, the trend in the development of the iax system was, for quite some time, towards keeping high statutory tax rates, but simultaneously provide generous tax incentives tha t reduced the tax base. the basic asymmetry of tax system may favor large concerns, which may be in a better position to take advantage of the provisions in the tax code in certain states of nature. the result may be lower expected average and marginal tax rates, and a lower cost of capital, compared to newer and smaller companies

    更有學者認為，在以往很長一段時間里，稅制的發展趨勢是高法定稅率，同時附加大量稅收激勵來縮小稅基，稅制的這種基本不對稱性對大公司有利，可以面對低預計平均和邊際稅率以及低資本成本，然而大公司基於其擴張性的組織結構，與富有彈性的內容提要小公司相比，它轉變供求狀況的適應能力相對遲緩，那麼偏祖于大公司的稅收政策可能會阻礙宏觀經濟增長率和結構調整。
  15. 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。
  16. 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。
  17. Public finance including taxation

    財政學含稅收學
  18. Progressive tax rate, as a major concept in the taxation, is frequently used in income tax

    摘要累進稅率是稅收學中一個非常重要的概念，在所得稅中經常使用。
  19. 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。
  20. 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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