稅收所有權 的英文怎麼說

中文拼音 [shuìshōusuǒyǒuquán]
稅收所有權 英文
tax ownership
  • 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...
  • 有 : 有副詞[書面語] （表示整數之外再加零數）: 30 有 5 thirty-five; 10 有 5年 fifteen years
  • 權 : Ⅰ名詞1 [書面語] （秤錘） counterpoise; weight （of a steelyard）2 （權力） power; authority 3 （...
  • 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. 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。
  2. Agree duty is when showing building droit produces change, the owner of certain proportion xiangxin that orders bond to press house price with respect to party place ( property right bears person ) collected one - time revenue, the tax rate of agree duty is in beijing is 4 %, the person that buy a house, its answer ratal is multiplied for room money paid for something purchased or received for something sold be worth with the earning of 4 %, agree duty is the pay when dealing with formalities of property right change the name of owner in a register commonly

    契稅是指房屋所有權發生變更時，就當事人所訂契約按房價的一定比例向新業主（產權承受人）徵收的一次性稅收，契稅的稅率在北京是百分之四，就購房者而言，其應納稅額為房價款乘以百分之四的所得值，契稅一般都是在辦理產權過戶手續時繳納。
  3. Basis " beijing already bought public housing to appear on the market offer executive way " regulation, town dweller appears on the market sell the public housing that changes cost price to buy according to the room, after by the regulation pay duty is expended, income puts in individual of property right person ' s charge entirely all, no longer applicable clinch a deal unit price undertakes in 4000 yuan of above and unit of former property right accrual distributive sets

    根據《北京市已購公有住房上市出售實施辦法》的規定，城鎮居民上市出售按照房改成本價購買的公有住房，在按規定繳納稅費后，收入全部歸產權人個人所有，不再適用成交單價在4000元以上與原產權單位進行收益分配的規定。
  4. The following conclusions are summarized from this empirical study ; ( l ) the " expected pretax monthly returns of stocks are positively correlated to dividend yields. investors need higher pretax raturns to offset the disadvantages of dividend tax, ( 2 ) the effect of dividend tax is significant on ex - dividend - day and monthly yield, but the tax effect on yearly yield is not confirmed, ( 3 ) there are other factors affecting stocks " expected returns besides tax during the ex - dividend days

    對紅利徵收所得稅影響投資者我國股利政策稅收效應的實證研究的實際收入，投資者因此需要更高的期望收益以彌補稅收帶來的損失： （ ）股利所得稅對股票除權日和股利支付月份的期望收益率影響明顯，但對年期望收益率的影響沒有得到證實； （ 3 ）股利發放期間，除了稅收的影響作用外，還有其他因素對股票的預期收益率產生影響。
  5. The congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several states, and without regard to any census or enumeration

    國會有權對任何來源的收入課征所得稅，無須在各州按比例進行分配，也無須考慮任何人口普查或人口統計數。
  6. Notwithstanding condition 5. 4, unless and until the bank receives any instructions to the contrary, the bank shall be authorised to present to the extent that the bank has actual notice thereof for payment all securities which are called, redeemed or retired or otherwise become payable and all coupons and other income items held by it for the account of the customer which call for payment upon presentation and shall hold such cash as is received by it upon such payment for the account of the customer ; hold for the account of the customer hereunder all stock dividends, rights and similar securities issued with respect to any securities held by it hereunder ; exchange interim receipts or temporary securities for definitive securities and hold such definitive securities for the account of the customer ; and deduct or withhold any sum on account of any tax required, or which in its view is required to be deducted or withheld or for which it is in its view, liable or accountable, by law or practice of any relevant revenue authority of any jurisdiction

    盡管有第5 . 4 a條之規定，除非及直至本行收到任何相反之指示，本行將被授權i只限於本行有實際通知之范圍內把所有被催交贖回或收回或其他成為應支付之證券及所有息票及由本行代客戶之賬戶而持有並在出示時成為應付的其他收入項目出示以取得付款，及在取得該付款後代客戶之賬戶持有該些現金ii在此等條件下代客戶之賬戶持有一切就本行在此等條件下所持有的任何證券而發行之股票股息優惠認股權證及類似證券iii以中期收據或臨時證券兌換正式證券及為客戶之賬戶持有該正式證券及iv扣減或預扣任何稅務規定之款項或本行認為須扣減或預扣之款項或本行認為根據任何司法管轄權區之任何有關稅務機構之法律或慣例須支付或負責之款項。
  7. Part two introduces the legislation of finance in foreign countries. due to the lack of resource of the legislation of finance in china, the present research mainly introduces the reasons for the legislation of finance in foreign countries and the different models adopted - classified finance and multi - level finance, the division between central finance and the federal finance

    就財政體制立法而言，我們基本上沒有本土資源可以利用，論文闡述了國外財政體制立法淵源，以及各國立法所體現出的默溢財政體制模式，提出分級財政與多級財政，集權制財政與聯邦財政，稅收分割的不同方式等進行了分析概括。
  8. If for any reason the work would not be considered a work made for hire under applicable law, author does hereby sell, assign, and transfer to company, its successors and assigns, the entire right, title and interest in and to the copyright in the work and any registrations and copyright applications relating thereto and any renewals and extensions thereof, and in and to all works based upon, derived from, or incorporating the work, and in an to all income, royalties, damages, claims and payments now or hereafter due or payable with respect thereto, and in and to all causes of action, either in law or in equity for past, present, or future infringement based on the copyrights, and in and to all rights corresponding to the foregoing throughout the world

    如果出於任何原因，在適用法律下，作品並不被認為是為雇傭協議所做，作者據此將作品版權的全部權力、名稱和權益，版權的相關登記和申請，其中的任何續約和延期，基於、衍生、或合併的作品，所有收入、版稅、賠償、指控和現在的或以後應付的或可付的款項，過去的、現在的或將來的法律的或股票的基於版權的訴訟事由，前述的世界范圍內的相關權利，出售、出讓、轉讓給公司、公司的繼承人和接任者。
  9. The former is the rights the constitution granted, and the latter is the rights in general legal meaning, which is the rights the tax administration law granted

    納稅人的一般險權利則是一般法律意義上的權利，主要是稅收征管法賦予納稅人在稅收征納過程中所享有的權利。
  10. The income source rules, the deduction allocation rules and the rules dealing with net losses in u. s. ftc limitation system have the same function of preventing taxpayers from abusing ftc. however, the current limitation rules can not always reach the ideal state of ftc

    此外，適用於抵兔限額計算的所得來源地確定規則、費用分攤規則和虧損處理規則，也有防範納稅人濫用抵兔、維護美國稅收管轄權的功能。
  11. The dissertation emphasize : the legal relations of taxation is defined by taxation laws, developed during taxpayer nation and collection power, during which is the rights and duties " of them ; it is made up of four legal relations of taxation between the three main parts ; therefore, the core content of taxation basic law is the design about rights and duties of tax collection and payment, and those should be regulated as parts of laws during the taxation basic law

    本文認為，稅收法律關系是由稅法確認和調整的，在國家稅收活動中各方當事人之間形成的，具有權利義務內容的社會關系；稅收法律關系是由三方主體間的四重法律關系所組成，其基本內容是征納雙方的權利和義務；其本質屬性是平等性。鑒於此，作為以稅收法律關系為調整對象的稅收基本法，其核心內容應是對征納雙方權利義務的設定；稅收基本法應以征納權利義務關系為線索來組織完整的邏輯結構，並將征納主體的權利義務直接在稅收基本法中明確規定。
  12. Card of conduction house property : 1, original of id of the person that buy a house and photocopy ( belong to what the unit buys a house to refer the corporate organization proof such as business charter and original of certificate of share of unit agency person and photocopy ) ; 2, booklet of registered residence of the person that buy a house or census register proof ; 3, commodity house hands over credential original ( offer " contract of commodity house business " original ) ; 4, original of building agree card, photocopy and book of money of agree duty pay original of the 6th couplet ; 5, original of the bill that buy a house ( the desired result original that belongs to an unit to buy a house receives xerox ) ; 6, building plan ; cost of production of property right card : droit of house of 10 yuan of towns registers cost : 80 yuan / card area is in less than of 500 square metre : 200 yuan / ancestor house property property right makes over : 1, former " building droit card " original and " land access card " original and photocopy ; 2, building business ( or crossing - over ) contract ; 3, agree card original and photocopy and book of money of agree duty pay original of the 6th couplet ; 4, applicant id original and photocopy and booklet of registered residence or census register proof ; cost of production of property right card : droit of house of 10 yuan of towns registers cost : 80 yuan / card area is in less than of 500 square metre : 200 yuan / ancestor the charge that above is collection of house property management department

    辦理房產證： 1 、購房人身份證原件及復印件（屬單位購房的提交營業執照等法人資格證實及單位經辦人身份證原件和復印件） ； 2 、購房人戶口簿或戶籍證實； 3 、商品房交接憑據原件（提供《商品房買賣合同》原件） ； 4 、房屋契證原件、復印件和契稅繳款書第六聯原件； 5 、購房發票原件（屬單位購房的校驗原件收復印件） ； 6 、房屋平面圖；產權證工本費： 10元城市房屋所有權登記費： 80元/證面積在500平方米以內： 200元/宗房產產權轉讓： 1 、原《房屋所有權證》原件及《土地使用權證》原件和復印件； 2 、房屋買賣（或互換）合同； 3 、契證原件和復印件及契稅繳款書第六聯原件； 4 、申請人身份證原件和復印件及戶口簿或戶籍證實；產權證工本費： 10元城市房屋所有權登記費： 80元/證面積在500平方米以內： 200元/宗以上為房產治理部門收取的費用。
  13. Such as excess categories of taxes, odds of tax bearing, complex tax collections, various tax references, unreasonable levy methods, inefficiency, regarding circulation and making light of tenure, etc. secondly, separation of land ownership and right to use, one - off leasehold of land

    如稅種設置過多，稅負不均、徵收復雜、計稅依據多樣性，課征方法不合理，效率低、 「重流輕存」等。其次，土地所有權與使用權分離，實行一次性的土地批租制。
  14. One innovative way to do this is to offer landowners a state income - tax credit in exchange for a conservation easement on their property

    給土地所有者提供個人收入所得稅扣除，以換取基於所有者財產的保護管理權交易，是一個饒有新意的辦法。
  15. 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。
  16. Except for the introductory remark and the conclusion, the paper contains seven sections, mainly involving the following contents and viewpoints : the establishment of the relative offical position, the enactment and restriction of commercial right, the regulation of the relative marketing administration, the issuance of the currency, the revenue law, the salt and tea law, the foreign trade law and the comerical custom law etc. the paper analyses the matters that how the government of ming exerted appropriately the national functions and taked full advantage of legal instruments to regulate the commercial activities

    除導論和結論以外，本文有七章組成，主要內容有：有關官職的設置、商事權利的設定及其限制、有關市場管理的規定、錢幣的發行、稅收法、鹽茶法、對外貿易法、商事習慣法等等。具體地分析明朝政府如何因時制宜，行使國家的職能，充分利用行政、經濟等法律手段調節商事活動，正確評價國家制定法與民間習慣法之間的相互作用，指出明代商事法制所存在的種種弊病。
  17. Problems existing in the system are as follows : the awarding principal part and the awarded one of eso are not specific ; the laws and regulations have not defined the sources of the stock ; the honoring mechanisms of eso are scarce ; there is not favorable tax policy and accountant regulations ; the simplistic property right structure and unperfect corporation system in state enterprises ; the securities business is immature, etc. the fifth part is about the legal system construction of eso, and it is the most important part of this thesis

    而股票期權的授予主體和對象不明確；法律法規沒有明確規定推行股票期權所需的股票來源；缺乏股票期權行權受益兌現機制；無相應的稅收優惠政策和會計法則；國有企業產權結構單一、法人治理結構不完善；證券市場發育不完善等是我們在構建股票期權制度必須解決或直面的問題。第五部分為實施股票期權制度的法律設計，是本文的核心部分。
  18. This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation

    本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。
  19. Along the way what the system analyses, this paper is at first in analyzing the existed researching results in category of concept, nature, component of water resource fee etc., defines the intension of water resource fee in " land rent theory " of marxism, and clarifies the relation of water resource fee with the related concepts such as water rate, water right price etc. on this basis, from five respects proves the reason of establishing the charging system of water resource fee in our country, that is : to replying the shortage trend of water resource day by day ; to realizing the national ownership of water resource ; to promoting using water in save and with plan ; to compensating the expenses in the survey, evaluate, protects of water resource ; to using the economic law distributing water resource rationally

    沿著制度分析的進路，本文首先在梳理現有研究成果的基礎上，對水資源費的概念、性質、構成等范疇的內涵予以界定，並運用馬克思主義地租理論對水資源費「租」的性質進行論證，釐清了水資源費與相關概念諸如資源稅、水費、水權價格等的關系。在此基礎上，從應對水資源日益短缺趨勢、實現水資源國家所有權、促進節約用水與計劃用水、補償水資源勘測、評價、保護費用、運用經濟規律合理配置水資源等五個方面全面分析了我國確立水資源費徵收制度的合理性。
  20. National tax power is the executive power of the state, i. e. the power of levy and use

    國家稅權則是國家所享有的稅收執行權，即征稅權與用稅權。
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