等價稅則 的英文怎麼說

中文拼音 [děngjiàshuìzé]
等價稅則 英文
equitable tax system
  • 等 : Ⅰ量詞1 （等級） class; grade; rank 2 （種; 類） kind; sort; type Ⅱ形容詞（程度或數量上相同） equa...
  • 價 : 名詞1. （價格） price 2. （價值） value 3. [化學] （化合價） valence
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 等價 : of equal value; equal in value; equivalence
  • 稅則 : tax regulations; tariff schedule稅則歸類 tariff classification; 稅則委員會 tariff commission
  1. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  2. The former mostly includes finance trench, which consists of urban maintenance and constructive tax, add - ons of public utility, urban land - using tax, the debt of local government, remise of urban state - own land - using right and special national debt capital, and so on ; administrative charge trench, which consists of apportion, raising the price of urban infrastructure products and services, and so on ; practicality investing trench, which mostly consists of corresponding capital for urban infrastructure provided by real estate exploiters ; other financing trenches, which consist of time - limiting remise of operating authority on urban infrastructure section, introducing into foreign capital, short term loan of civil financing institution, and so on. the latter includes the innovation on the main investors, which consist of the anticipation of civilian capital and other non - financing institutions, and the innovation on financing tools, which consist of project financing, investment funds on industry, municipal bonds and initial public offering, and so on

    前者主要指以政府作為投資主體下的各種融資工具，包括財政稅收渠道（包括城市維護建設稅和公用事業附加、城鎮土地使用稅、地方政府債務、城市國有土地使用權有償出讓、國債專項資金等） ；行政收費渠道（包括攤派、提高基礎設施產品和服務的價格等） ；實物投資渠道（主要是讓房地產開發商為城市基礎設施提供配套資金） ；其它融資渠道（包括市政設施部門專營權有限期出讓、引進外資、國內金融機構的短期貸款等） ；後者則包括融資主體的創新（民間資本的參與以及其它非銀行金融機構的介入）和融資工具的創新（項目融資、產業投資基金、市政債券、股票上市等） 。
  3. We continued to exercise effective macroeconomic regulation in accordance with the principle of taking different approaches to different situations and encouraging the growth of some sectors while discouraging the expansion of others. we used a combination of fiscal, tax, monetary and land policies to curb overheated growth in fixed asset and

    繼續搞好宏觀調控，堅持區別對待有保有壓的原則，綜合運用財稅貨幣土地等手段，控制固定資產投資過快增長，遏制房地產投資過快增長和房價過快上漲的勢頭。
  4. In order to maximize their interests, the p owers of the demander and supplier will reach equilibrium and the price of trade policies, such as tariff rate and other non - tariff trade barriers will be cleared in the political market, which determine the pattern and extent of trade protection

    各種利益集團和政策制定者出於個人利益最大化的考慮，必然產生符合自身利益的貿易政策需求和供給，而貿易保護政策的價格，例如關稅稅率、非關稅壁壘（例如配額、許可證的數量等）則在政治市場上出清，從而決定了貿易保護政策選擇的形式和程度。
  5. The tnc ' s managers hope to achieve the strategies through the transfer pricing. and the governments hope to restrict tnc ' s transfer pricing with regulation, law and so on, and can recover the loss of taxation and protect the benefit of countries

    出於各自不同的利益動機考慮，跨國公司高層管理人員希望能夠利用轉移價格這一手段來完成自己的戰略目標；各國政府部門則希望通過政府管制、法律等手段來限制跨國公司的轉移價格，並以此來挽回自己的稅收損失，維護本國利益。
  6. By research into the related rules of wto, the paper draws the conclusion of the element requests to our tax - policy in order to meet the needs of the rules of wto, on the basis of which it comments on the new policies of tax preference for western development and suggests, by consulting foreign practices, a series of tax - policies matching the rules of wto, including reconstructing the tax superiority in west, offering the loose tax climate for talent, starting to impose a tax on environment protection and etc. finally, to deal with the problems appeared during the execution of tax - policies, this paper emphasizes the importance of tax - management, and makes some suggestions on how to enhance tax - management

    本文通過對wto相關條款的研究，總結出wto規則對我國稅收政策的基本要求，在此基礎上對已出臺的西部開發稅收優惠政策進行了評價，並參考和借鑒國外經驗，提出了一組適應wto要求的西部開發稅收政策。其中包括重新構建西部稅收優勢；為人才到西部創業創造寬松的稅收環境；改變股票交易印花稅的納稅地點和收入分享辦法；開征「西部開發稅」等配套稅種；開征「環境保護稅」 ，把保護生態效益和外向型經發展有機結合起來。同時，賦予西部地方政府一定的稅收立法權。
  7. A balancing charge can, however, arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong

    如在任何年度，變賣一項或多項資產的收入，超過此等資產所屬聚合組的合計遞減價值，則須徵收結餘課稅。
  8. Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions

    本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。
  9. Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow

    基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。
  10. In general, the tax system of transfer pricing is not perfect, for instance, the lacking of a complete set of the relevant tax law, narrowing channels of collecting the information of the same industry, simple way of auditing methods, etc. all these needs the tax authorizes to take - necessary measurement, for instance, the application of the advancing pricing agreement, to further perfect the tax system of transfer pricing

    之後，針對aa精機（廣州）有限公司存在的嫌疑，要求其提供關聯企業的再銷售價格等資料，通過分析這些資料發現aa廣州存在轉讓定價的證據，最後按照合理的原則實施稅務調整。總體來講，我國的轉讓定價稅制尚未完善，比如說法律法規還比較缺乏、信息收集渠道狹窄、審計方法單一等。這些方面還要待稅務機關採取預約定價等方法去逐步完善。
  11. The advantages of " arm ' s length principle " are as follows : arm ' s length price is market price, thus protects the interests of both intra - group transaction parties, moreover, the principle ensures the same tax treatment between the multinational enterprise and independent enterprise and comparatively fair distribution of tax payment among related countries

    本文認為，採用正常交易原則的有利之處為：正常交易價格為市場價格，作為交易雙方的企業集團各實體的利益均得到適當保護；正常交易原則使得跨國企業集團和獨立企業享受基本平等的稅收待遇；正常交易原則適用結果使稅款在跨國企業集團各實體所在國得到比較合理的分配。
  12. As for listed companies, they have to take into account how to sugar up themselves and transfer profits to share controllers with transfer pricing, as well as how to avoid risks such as default risk of minor and middle stockholders, auditing risk by stock exchanges and the csrc and checking risk by tax authorities

    而上市公司一方面則要考慮如何利用轉移定價既能粉飾自己，又能完成對控股關聯方的利益輸送;另一方面又要規避轉移定價帶來的一系列風險:中小股東的信譽風險、證券交易所和證監會的審計風險以及稅務機關的稽查風險等等。
  13. Then, the dissertation researches how to operate receivables securitization in china, including some aspects as follows : how to realize ture sale and away from bankruptcy of receivables, how to price receivables, obstacles in the course of credit enhancing and evaluation, giving some effective measures to solve these obstacles, putting forward accounting principle, analysing tax problems and giving material measures keeping away risks which are faced in receivables securitization, etc. finally, this dissertation studies one case, and gives referrible model for practising receivables securitization in our country

    其次，本文對實施應收賬款證券化進行了實務研究，主要包括：應收賬款的真實出售和破產隔離的實現以及如何對應收賬款進行估價、在我國進行信用增級和信用評級的障礙以及解決措施、提出了對應收賬款證券化進行會計處理的確認和計量原則、分析了交易的稅務處理問題、對應收賬款證券化交易進行了風險分析並提出了具體的風險防範措施等。
  14. Therefore, attention should be paid to tax - planning in m & a so as to reduce the m & a and lighten the tax burden. the tax planning in m & a is an advanced and reasonable plan to choose the object and finance. it can help the company reduce the cost and achieve the goal of value maximization

    企業並購中的稅收籌劃則是從稅務角度對目標企業的選擇、出資方式及融資行為等並購活動進行科學、合理的事先籌劃和安排，盡可能減少企業納稅成本，實現企業整體價值最大化。
  15. For example, even if the settlement of the electric car battery miniaturization of safety and practicality issues, the major areas also need to have enough common battery charging station, it can only be used in small - scale, not a large - scale promotion ; hybrid although more real, but the cost is high to high prices, if without certain subsidies and tax concessions, the driving force consumers to buy less natural

    比如電動車即使解決了電池小型化、安全性和實用性等問題，也需要全國主要地區有足夠的公用充電站，否則只能在小范圍內使用，無法大規模推廣；混合動力車雖然更為現實，但成本高企使價格居高不下，如果沒有一定的補貼以及稅費優惠，消費者購買的動力自然不大。
  16. 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。
  17. Other countries such as china and russia are imposing price controls while others, such as argentina and vietnam, are enforcing foreign sales taxes or export bans

    中國和俄羅斯等國正實施價格管制，而阿根廷和越南等其它國家則實行外國銷售稅或出口限制。
  18. Because the healthy circulation of the market mechanism about supply and demand, price, competition etc needs a regular and united market rule, the unreasonable level of the enterprises tax and fee burdens disturbs the order of enterprises production and make them reasonably expecting its cost, profits and making management decision very difficult

    供求、價格、競爭等市場機制的健康運行，需要規范、統一的市場規則。稅費負擔不合理，擾亂了企業生產經營秩序，使企業很難合理預期成本、利潤，進行經營決策。
分享友人
分享到 Line

分享到臉書