稅收特惠 的英文怎麼說

中文拼音 [shuìshōutèhuì]
稅收特惠 英文
tax privilege
  • 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...
  • 特 : Ⅰ形容詞（特殊; 超出一般） particular; special; exceptional; unusual Ⅱ副詞1 （特別） especially; v...
  • 惠 : Ⅰ名詞1 （給予或受到的好處; 恩惠） favour; kindness; benefit 2 （姓氏） a surname Ⅱ動詞（給人好處...
  • 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 ...
  • 特惠 : indulgence; preference; odds; vouchsafe特惠關稅 preferential tariff; 特惠關稅制 preferential tari...
  1. Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification

    自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。
  2. To implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category

    答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。
  3. The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control

    自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。
  4. Meanwhile we should allow employee invest with human capital and take on limited assure liability, allow the enterprise buy employee stocks in particular situation and establish stock reserve system, and admit the validity of state - owned asset properly favorable deliver and fully exert revenue and finance levers. in addition, there are two points to explain

    放寬現行法律的限制，允許員工以人力資本出資，但對其評估必須依法進行，並預設有限擔保責任解決其責任承擔問題；允許國有企業在特定情形下回購員工股份，建立公司股票庫存制度；承認國有資產恰當優惠、配送的合法性，同時充分運用稅收金融杠桿以最大程度的推動員工持股制度改革。
  5. Royalty and charge for uses gained from providing special technologies for technological researches, energy development, transportation development, agricultural, forestry and animal husbandry production as well as development of key technologies, with the approval from tax administrative authorities under the state council, will be collected at the 10 % tax rate, and for those with advanced technologies and favorable conditions, income tax may be exempted

    為科學技術研究、開發能源、發展交通事業、農林牧業生產以及開發重要技術提供專用技術所取得的特許權、使用費，經國務院稅務主管部門批準，可以減按10 %的稅率徵收所得稅，其中技術先進或條件優惠的可以免征所得稅。
  6. On the base of the theory of tax and investment, combining with the characteristics of high - tech industry investment, this thesis further the theoretical discussion on the impact of such policies as tax - free period, preferential tax - rate, full loss offset, investment credit and accelerated depreciation on the high - tech industry investment, and analyses the causes of the weak effect of these polices. accordingly, the thesis proposes correlative advices on how to better these policies

    本文從稅收與投資基礎理論出發，結合高新技術產業投資的特點，從理論上進一步探討了免稅期、優惠稅率、盈虧互抵、投資抵免、加速折舊等稅收政策對高新技術產業投資的影響機理，初步解釋了這些政策事實效果不理想的原因，並在此基礎上提出了相應的政策上的建議。
  7. Chapter three is the introduction of the tax policies related to our country software industry, and international comparison and drawing relatively experiences from other countries. chapter four is the positive analysis that tax policies takes the influence to the software industry

    促進軟體產業發展的稅收政策是政府根據特定的目的、在特定時間和特定范圍內對特定對象所制定的稅收附加規定和特別規定，是稅法中規定的優惠待遇的條款。
  8. 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。
  9. 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。
  10. Under personal assessment, tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple, if married from all sources. from this total income, business losses, approved charitable donations, interest payments on money borrowed for purpose of producing property income, personal allowances and concessionary deductions may be allowed. tax is then charged on the balance at progressive tax rates similar to those used for salaries tax

    以個人入息課稅方法計稅，必須將個人如已婚，則將夫婦兩人的所有收入合併，再減去業務上的虧損認可慈善捐款為賺取物業收入而借款所須支付的利息個人免稅額以及各項特惠免稅額后，按薪俸稅的累進稅率計算應繳稅款。
  11. Under the economic environment of implementing the policy of development in the western region, by considering the physical conditions of every administrative region in the western region, through analyzing the current situation of foreign investment, the history, status quo, reform and preferential tax policy for enterprises with foreign investment and foreign enterprises preferential policy of foreign taxation, this text discusses the inherent limitation of the current foreign taxation system and tries to take a proposal to further the reform of tax system in west china, especially make an more detailed discussion in terms of income tax, added value tax, personal income tax, taxation environment for enterprises with foreign investment and foreign enterprises in western region of china, and finally put forward a suggestion that how to restructure the foreign tax policy in west region of china to meet the demand of development of western region of china

    故探討西部涉外稅收法律制度的改革有著極為重要的現實意義。本文在中國政府對西部地區實行經濟大開發戰略的經濟環境下，結合中國西部各省市地理位置，通過分析西部地區現有外商投資狀況、涉外稅收的歷史、現狀、改革及相關優惠政策，探討目前涉外稅收制度存在的內在缺陷並相應提出如何進一步深化西部稅收制度改革和調整的對策。特別是對西部地區外商投資企業和外國企業所得稅、增值稅、個人所得稅、稅收環境等方面進行了詳細地論述，最終得出西部涉外稅收究竟將如何發展以適應我國西部經濟大開發戰略。
  12. If you chose to invest in a special economic zone, your revenue from business activities conducted in the zone will be exempted from income tax ( cit or pit declarations )

    經濟特區稅務優惠投資在經濟特區，從該地區經營商業活動所得的收入，將可免除所得稅（ cit或dit關稅） 。
  13. Secondly, it introduces the definition, characteristics and situation of chinese taxation preference system. finally, it analyzes the necessity to implement taxation preference institution of high - tech industry

    接著介紹了稅收優惠法律制度的定義、特徵及我國稅收優惠法律制度的體系，最後分析了我國高新技術產業實行稅收優惠制度的必要性。
  14. The most important component is the tax privilege for the fie, including area favor, periodic tax concession or exemption, the privilege for the two kinds of enterprises and duty drawback for reinvestment

    最集中的表現是稅收優惠，主要有地區優惠、定期減免優惠、兩種企業特別優惠和再投資退稅優惠四種。
  15. A : to implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category

    答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。
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