等價稅 的英文怎麼說
中文拼音 [děngjiàshuì]
等價稅
英文
charge having equivalent effect-
I hear of, certain west developed country has such corresponding get one ' s own back to taxpayer : one, the amount of basis pay taxes, give health insurance get one ' s own back, because taxpayer is finance pillar of the government, it is the fortune with the most precious society, because this insurance company ought to assume responsibility, provide healthy insurance for taxpayer, offer sanitarian check - up to taxpayer regularly for this, the doctor that has qualification offers the proposal of healthy health care ; 2, give establish the enterprise, support that studies the aspect such as attend in a advanced studies and privilege ; 3, the proposal that listens to taxpayer to serve to the government regularly and opinion ; 4, accept taxpayer to be opposite of governmental spending supervise, the assessment to accomplishment of governmental project effect and evaluation ; 5, taxpayer is in political right respect, still have a lot of privilege : be like the right respect of officeholder competition mount guard, of assemblyman enter into an election contest the respect is waited a moment, want to have the corresponding requirement accord with taxpayer
我聽說，某些西方發達國家對納稅人有這樣的相應回報：一、依據納稅的金額，給予健康保險回報，因為納稅人是政府的財政支柱，是社會最寶貴的財富，因此保險公司應當承擔責任，為納稅人提供健康保險，為此定期給納稅人提供保健體檢，有合格的醫生提供健康保健的建議；二、給予創辦企業、學習進修等方面的支持和優惠；三、定期聽取納稅人對政府服務的建議和意見；四、接受納稅人對政府開支的監督、對政府工程效績的評估和評價；五、納稅人在政治權利方面，還有許多優惠：如公務員競爭上崗的權利方面，議員的競選方面等等，都要有合乎納稅人的相應條件。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。If, however, trade in the manufactures of far distant lands exercises admittedly so beneficial an influence on our agricultural industry, how much more beneficial must the influence be of those manufactures which are bound up with us locally, commercially, and politically, which not only take from us a small portion, but the largest portion of their requirements of food and of raw materials, which are not made dearer to us by great costs of transport, our trade in which cannot be interrupted by the chance of foreign manufacturing nations learning to supply their own wants themselves, or by wars and prohibitory import duties
如果我們在自己的境內辦工業，這種工業在地區上、商業上、政治上是同我們結合在一起的，它向我們所吸取的食物和原料不只是它所需要的一小部分而是絕大部分，它的產品並不會由於巨大的運輸費用而抬高代價，我們在這方面的物資交流也不會由於國外工業適應它自己的需要或由於戰爭或禁制性進口稅等關系而發生阻滯? ?試問，如果說遼遠地區的工業對我們農業有有利影響的話，那麼我們自己的工業在這方面的有利影響比前者要擴大多少倍？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） 。In 1958, two economist modigliani and miller proposed famous mm theory. they argued that capital structure has no effect on enterprise value in the completely competitive capital market later on, many papers about enterprise finance have analyzed capital structure in terms of tax capital cost agency cost and incomplete contract because completely competitive market does not exist in reality, capital structure has particular function on interior message stimulation mechanism and control righto this article just discusses these aspects, that is, studies governance structure reform in terms of capital theory
1958年，兩位經濟學家modigliani和miller提出了著名的mm理論，其大意是，在完全競爭的資本市場上，企業的資本結構不影響企業的價值。此後，許多有關企業金融的文獻分別從稅收、資金成本、代理成本、不完全契約等方面對企業資本結構的設計和功能進行了分析。由於完全競爭的資本市場在現實中並不存在，資本結構在向外部的投資者顯示企業內部的信息、決定控制權的安排及提供激勵等方面，都有其特殊的功能，從而影響乃至決定企業的價值。The last section is the exploration of countermeasure of peasants " tax burden problem. in this section, the author analyzed suggestions such as agricultural tax institution reformation, local government debt problem, education institution reformation and allocating finance and truncheon power in all levels governments, foundation of low cost government. at last, the author indicated only protecting peasants " property rights by constitution and laws, can we solve the problem clearly
正文第四部分：農民負擔問題的對策探討本部分分別從農業稅制改革、地方債務問題、教育制度改革、土地產權制度改革以及轉換政府職能、合理配置各級政府財權與事權、建立廉價政府等對策的現實可行性問題做了相關分析，最後指出只有通過運用憲法和法律保護公民的財產權利才能從根本上解決農民負擔問題。The induction of our sale, installation is automatic door series product, breed is all ready, norms diversity, construction is careful, vestibular design program innovates, the price is reasonable, after service system is perfect, get the praise highly of broad user and love, the product applies extensively at each big field : line of business of hotel of system of financial system, wealth tax system, public security organs, real estate, guesthouse, shopping centers, wholesome system, education system, newsletter ; participate in early or late completed numerous and major project : na yuan restaurant, overseas chinese restaurant, baud is graceful center, elegant hospital of dagger er group, ao kesi group, golden field group, green city group, shen zhou group, yin continent people, yin ; be appointed to be door of linkage of exchequer special type to order an unit surely by bank of zhejiang province people
我們銷售、安裝的感應自動門系列產品，品種齊全，規格多樣，施工精細，門廳設計方案創新，價格合理，售後服務體系完善，深受廣大用戶的推崇與喜愛，產品廣泛應用於各大領域：金融系統、財稅系統、公檢法系統、房地產業、賓館酒店、購物中心、衛生系統、教育系統、通訊業等；先後參與完成了眾多重大工程：南苑飯店、華僑飯店、波特曼中心、雅戈爾集團、奧克斯集團、金田集團、綠城集團、申洲集團、鄞洲人民醫院、鄞洲第二人民醫院、歐尚購物中心、麥德龍購物中心、天一廣場、萬達廣場、鄞州體育館、寧波大學、諾丁漢大學、慈溪市政府、北侖區行政中心… …被綠城集團、雅戈爾集團、奧克斯集團、民生銀行、深發銀行、交通銀行、光大銀行等指定為定點服務單位；被浙江省人民銀行指定為金庫特種聯動門定點單位。Germany is tall taxation education of of tall welfare state and medical treatment are do not collect fees ( this just is compatriots most two places of beautiful money of be willing to part with or use, and it is only two none the place of argy - bargy ) a lot of europe countries are such circumstance ( this namely european earned money to travel, go vacationing, and we must " cannot teach thoroughly thoroughly again " and " put money to prevent old " reason ) swarm into germany ceaselessly as latter international student nevertheless, city of german part federal also begins the expense that differs to collection of ab extra student studying abroad, but the regulation that has not consolidated executive higher education to collect fees again in complete germany churchyard
德國是高稅收高福利國家教育和醫療都是不收費的（這恰恰是國人最捨得花錢的兩個地方，而且是僅有的兩個毫不討價還價的地方）許多歐洲國家都是這樣的情況（這也就是歐洲人賺了錢就旅遊，度假，而我們必須「再窮不能窮教育」和「存錢防老」的原因）不過隨著近來外國留學生不斷的湧入德國，德國部分聯邦州也開始對外來留學生收取不等的費用，但是在全德國境內還沒又統一實施高等教育收費的規定。Under the guidance of dialectical materialism and historical materialism and based on the theory of jurisprudence, cameralistics, west economics, public economics, institutional economics and politics etc, this article, with adherence to the combination of theory and practice, brings forward the assumption of constructing functional mechanism of taxation constitutionality and therefore reaches the conclusion with some worth of reference mainly by way of quantitative analysis as well as qualitative analysis and on the basis of delving into the connotation of taxation constitutionality
本文以辯證唯物主義和歷史唯物主義為指導，以法學、財政學、西方經濟學、公共經濟學、制度經濟學和政治學等理論為基礎，堅持理論與實踐相結合，採取定性分析為主，定量分析為輔的方法，在深入研究稅收法治內涵的基礎上，提出了構建稅收法治運行機制的設想，得出了一些有參考價值的結論。We have a strong, quality team of specialists, such as cpas, cpvs, cpts, with the improvement in service quality, it enjoys a fame of excellent credit
本所擁有一批門類齊、素質高的注冊會計師、注冊資產評估師、注冊稅務師和造價工程師等專業人才，隨著執業水準不斷向前推進，樹立了良好的社會聲譽。Chapter 2nd is on the relationship between the nb and tax. first, in the frame of classicism, we debat on the ricardo equivalence theorem, claim that the theorem is failure in our realistically society and draw the conclussion that the nb can promote the instant consumption
第二章國債與稅收，首先在古典經濟理論框架下討論了李嘉圖的等價原理，並結合我國現實指出：做為組織財政收入的國債與稅收，在經濟效應上不是等價的。This paper concludes that an indicator system based on eva, and assisted with mva, balance scorecard and eva driving factors can fulfill the required function ; 3. through discounter cash flow model, this paper decomposes key financial driving factors, which are competitive advantage period, the difference between the rate of profit and weighted average cost of capital, profit growth rate and the scale of invested capital ; 4. this paper concludes that the appropriate selection of financial management target, the establishment of financial appraisal model and financial performance indicator system, the decomposition of driving factors compose a complete framework to guide the enterprise in the process of striving for the sustainable growth
本文分解得出企業價值增長的關鍵財務驅動因素- -收益增長年限、回報率差、收益增長率以及資本規模，它們全面摘要涵蓋了企業戰略、籌資、經營、稅收、收益分配以及投資等各方面的活動: 4 .本文認為財務管理目標的恰當選取，財務評估模型和財務評價指標體系的構建以及驅動因素的分解，能夠有效地指導企業在追求持續增長過程中目標制定、目標執行以及評估反饋等各個層面的需求，並使得企業在實踐中能夠有效地進行戰略規劃和財務運作。In many years, company has gained recognitions from all respects : became the member of china property management association, executive member of the council of shanghai property management association, member of property management commission and shanghai fire protection association ; been awarded as “ property management company of good quality and faith ”, “ shanghai price measurement trustworthy company ”, “ class a taxpaying credit certifiacte ” and “ greening qualified certificate ” ; the two commercial buildings in charge china merchants tower and china merchants plaza has been awarded as “ national property management modeling building ”
多年來公司先後獲得了各方的肯定：成為中國物業管理協會會員、上海市物業管理協會常務理事單位、物業管理專業委員會會員、上海市消防協會單位會員；榮獲了「重質量講信譽物業管理企業」稱號、 「上海市物價計量信得過單位」 、 「 a類納稅信用等級證書」 、 「綠化合格單位證書」等榮譽；所管理的兩幢辦公樓宇招商局大廈、招商局廣場先後被評為「全國物業管理示範大廈」 。We aim to be an excellent tax administration that plays an important part in promoting hong kong s prosperity and stability. the accelerated integration of the world economies requires us to deal with many new global issues - cross - border transactions, transfer pricing, tax treaties, advance rulings, exchange of information etc. during the year, we put emphasis on the international dimension of our tax administration
稅務管理對香港繁榮安定十分重要，我們向來以目標為本，銳意要成為卓越的稅務管理機構，環球經濟一體化步伐加速，我們需要處理更多國際議題，例如跨境交易、轉讓定價、稅務協定、事先裁定、交換資料等等。In addition, the methods on how to evade payment of duty worldwide varied, not merely through the fixed price transferred, but also through tax paradise, capital weakened, the preferential policy etc. the situation all over the world is severe
另外，國際避稅方法多種多樣，不僅有通過轉讓定價避稅，還有避稅港、資本弱化、優惠政策運用等等避稅方法，所以國際反避稅形勢嚴峻。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。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。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。Based on this model, we studies the simultaneous existence of the agent ' s optimal capital stock and income, the government ' s optimal tax and public expenditure ( we call the combination as an equilibrium mechanism ), this essay draws the equivalent proposition of equilibrium mechanism existing and converts the former problem into another problem of selecting public sector mechanism that only includes the government behavior
在此模型中，我們研究了消費者的最優資本存量和收入，以及政府的最優稅收和公共花費的存在性（我們把上述的四元組合稱為一個均衡機制） 。本文先建立了均衡機制存在性的一個等價命題，然後將均衡機制存d碩士學位論文n wymunr 』 stimis在性問題轉化為只有政府行為的公共部門機制選擇問題，從而得到最優稅收等的存在性。The services we provide in the different regions include : - tax consultancy services, tax planning services, multi - region tax planning arrangements and tax planning for company ' s reorganization, transfer pricing services, regular tax review and special tax review for mergers and acquisitions, agency service for enterprise income tax final settlement, agency service for tax return preparation and negotiations with tax authority, tax appeal, agency service for the tax refund of export goods, technical support and technical enquires on the computer system for the tax refund return of export goods, tax training, software designing and developing for tax administrations purpose for the enterprises
中成海華稅務專業服務機構所屬五家業務機構在不同區域均能夠為客戶提供稅務顧問、稅務籌劃包括跨區域經營稅務籌劃、公司重組稅務籌劃等、轉讓定價稅務服務、常規稅務復核、並購項目專項稅務復核、企業所得稅匯算清繳代理、稅務申報代理、出口退稅業務代理、出口退稅申報系統后續維護服務、稅務專業培訓、稅務管理軟體開發與運用等專業化、多元化的稅務專業服務。分享友人