稅收抵免法 的英文怎麼說

中文拼音 [shuìshōudǐmiǎnfǎ]
稅收抵免法 英文
tax credit method
  • 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...
  • 抵 : 動詞[書面語]1. （拍） strike2. （打擊） beat3. （拋擲） throw
  • 免 : Ⅰ動詞1 （去掉;除掉） dismiss; relieve; remove 2 （避免） avoid; escape; avert 3 （免去） excuse s...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 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 ...
  • 抵免 : offset
  1. Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations

    美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。
  2. It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important

    第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。
  3. The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law

    抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。
  4. Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states

    在抵免法下，運用分國限額法或是綜合限額法解決國際重復征稅問題，會對企業和國家的利益產生迥然不同的影響，其原因是兩種方法在國內外不同的稅率和跨國分公司不同的盈虧狀況下會產生截然不同的稅收效應。
  5. 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。
  6. Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law

    第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。
  7. The tax revenue is passed to investing the square tax revenue preferential policy, encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise, avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last, we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant

    一是我國現行稅法對企業投資的稅收處理的基本政策和制度。稅收通過對被投資方的稅收優惠政策，鼓勵特定投資；通過對企業投資分回的股息或利潤進行稅收抵免，避免重復征稅；介紹我國對于資本利得的稅收處理和防範資本弱化的稅收規定；最後，對稅收和會計在投資業務處理的差異進行闡述。
  8. Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law

    第二十二條企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額后的余額，為應納稅額。
  9. The president says congress passed a good energy bill, a temporary solution to a middle class tax like hike and a law that will help protect family families from higher taxes when lender reduce morgage mortgage debt

    布希說國會通過了一個優質能源議案，該議案是一項解決中產階級的稅收增加的臨時方案，並且也是一項在貸方降低抵押借款時，保護家庭免於高額稅收的法律。
  10. It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively

    研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。
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