稅收概論 的英文怎麼說

中文拼音 [shuìshōugàilún]
稅收概論 英文
introduction to tax revenue
  • 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...
  • 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 ...
  • 概論 : （多用於書名: 概括的論述） outline; introduction; survey: 《化學概論》 an introduction to chemistry
  1. 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。
  2. At first, this paper begins with summarizing the contents of taxation burden, including principles, restricting factors and theories of tax - burden

    本文先從理論上概述了稅收負擔的衡量原則、制約因素以及稅負理論等相關內容。
  3. 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。
  4. The primary objective of this study is to characterize a theoretical model based upon researches and practical experiences of foreign governments, and provide references for the taxation decision - making in the context of the current conditions of our country

    本文將要完成的工作就是給稅收遵從一個理論概貌，借鑒了國外政府對該領域的探索和實踐經驗，立足我國現狀，為稅收決策的關注提供一個有跡可循的依據。
  5. 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。
  6. This text proceeds from tax revenue of real estate of our country, have explained and studied about definition and basic theories of the tax revenue of real estate of the tax revenue of real estate of our country, and through analysing our country ' s present real estate tax system, point out the problem of the current real estate tax system of our country ; then the author suggest that it is necessary for our country to levy the property tax, and has expounded the fact that our country levies the theoretical foundation of the property tax ; and then author gives a feasible frame of china property tax

    筆者通過對「我國房地產稅收體系研究」 ，試圖為我國房地產稅制改革提供參考性依據。本文對我國房地產稅收的相關概念及房地產稅收的基本理論進行了闡述和研究，並通過實證分析的方法研究我了我國房地產稅負水平、房地產稅收結構和房地產稅收轉嫁等問題，指出我國現行房地產稅收制度的問題所在;在深刻剖析問題的基礎上，提出了我國房地產稅改革方向，並通過借鑒國際經驗，設計了一套現實可行的物業稅模式。
  7. 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。
  8. 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。
  9. 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。
  10. 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。
  11. The second section, based on the conceptions and implications of taxation, tax system factor, tax classification, tax principle and tax system structure, the author stated the basic theories of taxation

    第二部分：介紹了稅收、稅制要素、稅收分類、稅收原則、稅制結構的概念和內涵，論述了稅收的基本理論。
  12. 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。
  13. This research is based on the theoretic study of export rebate, first, through the establishment of conception model of the export rebate behavior on the state level and the enterprise level, the influencing factors of the export refund behavior of the state and enterprise are found, which established a good basis for the construction of the target export rebate system ; second, the developing course and status quo of the export rebate in china is analyzed comprehensively, the main problems in the practice of the export rebate and cause of formation are found ; third, seven representational counties are chosen, their tax system and the export rebate system are analyzed, additionally, the case of the international trade dispute about the export rebate is discussed, then the international experience of the export rebate is summarized ; forth, the active mechanism of the export rebate to the economical system is analyzed, the theoretic structure of the function cost of the export rebate is established and the econ omic effect of the export rebate policy is simulated ; fifth, the problem that how to build the target export rebate system of china built on the preceding analysis is discussed and the matching measures and strategies are put forward

    本研究基於以上思考，針對性強，只有一定的理論意義和實踐價值。本研究以出口退稅的理論研究為基點，首先，通過建立國家層次和企業層次出口退稅行為的概念模型，找到影響國家制定出口退稅政策和企業退稅行為選擇的各項因素，為構建我國的目標出口退稅機制奠定了基礎；其次，對我國出口退稅的發展歷程及運行現狀進行較為全面的分析，找到出口退稅實際運行過程中存在的主要問題及成因；第三，選取了七個有代表性的國家，對其稅收制度及出口退稅制度進行了詳盡的剖析，並分析了有關出口退稅方面國際貿易爭端的案例，總結了出口退稅方面的國際經驗，以期為我所用；第四，分析了出口退稅對經濟系統的作用機制，並構建了出口退稅運行成本的理論框架，模擬了出口退稅政策的經濟效應；第五，基於前述分析，從五個方面闡述如何構建我國的目標出口退稅機制，提出了配套改革的方法和策略。
  14. 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。
  15. 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。
  16. Seeing that, this dissertation proceeds from equity and efficiency, the two fundamental principles of value for tax system, to summarize and evaluate the main concepts concerning foreign - related taxation system and the relevant wto rules, leading to forging an analytical framework for the study. then it makes observations and analysis on china ' s existing foreign - related enterprise income taxation system, and unfolds discussions on the major challenges faced by the system. furthermore, a set of ideas and policy recommendations are raised for the reform and optimization of the system with taking into consideration of china ' s realities and the trend of economic globalization and using for referen

    為此，本文以公平和效率這兩條稅收制度的根本價值原則為理論出發點，在梳理和剖析有關涉外稅制重要理論概念以及wto相關規則的基礎上，構建起本項研究的分析框架；進而對中國現行涉外企業所得稅收制度做出評析，並針對其面臨的主要挑戰展開探討；並且在充分考慮中國國情和經濟全球化發展趨勢的同時，結合借鑒國外的相關做法與經驗，提出改革和完善我國涉外企業所得稅收制度的相關思路和建議。
  17. 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。
  18. The thesis is divided into five chapters ; the author defined the conception of the tax assessment in chapter one. in chapter two, the author analyzed the reason of the tax assessment made. in chapter three, the author emphasized assessing tax must obey the tax statutory principle

    本文共分五個部分，第一部分對稅款核定概念進行了定義；第二部分論述了稅款核定製度產生的原因；第三部分說明了稅款核定必須滿足稅收法定原則；第四部分論述了稅款核定製度的內容；第五部分分析了我國稅款核定製度存在的缺陷。
  19. The dissertation consists of introduction and three main parts as the following ( approximately 3, 5000words ) part i, the author explains the concept of taxation law ' s equality

    論文由引言和正文的三個部分組成，約3 ， 5000字。第一部分，稅收平等概念解讀。
  20. 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。
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