綜合稅率 的英文怎麼說

中文拼音 [zōngshuì]
綜合稅率 英文
composite tax rate
  • : 綜名詞[紡織] (織布機上使 經線交錯著上下分開以便梭子通過的裝置; 綜片) heddle; heald
  • : 合量詞(容量單位) ge, a unit of dry measure for grain (=1 decilitre)
  • : 名詞1. (徵收的貨幣或實物) tax; duty; tallage; due 2. (姓氏) a surname
  • : 率名詞(比值) rate; ratio; proportion
  • 綜合 : 1 (歸在一起; 聯合成一個統一的整體) synthesize 2 (不同種類、不同性質的事物組合在一起) syntheti...
  • 稅率 : tax rate; rate of taxation; tariff rate; tax ratio稅率等級 grades of tax rates
  1. The optimization of the tax system structure consists of three parts : the optimization of the tax category structure, tax rate and tax collection and administration

    制結構優化是一個包括種結構優化、結構優化和征管構成優化等內容的概念。
  2. In the year under review, the group adopted the new hkfrs below, which are relevant to its operations. hkfrs 3 business combinations hkfrs 5 non - current assets held for sale and discontinued operations hkas 1 presentation of financial statements hkas 2 inventories hkas 7 cash flow statements hkas 8 accounting policies, changes in accounting estimates and errors hkas 10 events after the balance sheet date hkas 12 income taxes hkas 14 segment reporting hkas 16 property, plant and equipment hkas 17 leases hkas 18 revenue hkas 19 employee benefits hkas 21 the effects of changes in foreign exchange rates hkas 23 borrowing costs hkas 24 related party disclosures hkas 27 consolidated and separate financial statements hkas 28 investments in associates hkas 32 financial instruments : disclosures and presentation hkas 33 earnings per share hkas 36 impairment of assets hkas 37 provisions, contingent liabilities and contingent assets hkas 39 financial instruments : recognition and measurement the adoption of the above new hkfrs has the following impact on the group s accounting policies : hkfrs 3 does not have any impact as the new standard does not affect the group

    香港財務報告準則第3號業務併香港財務報告準則第5號持作出售非流動資產及終止經營業務香港會計準則第1號財務報表之呈列香港會計準則第2號存貨香港會計準則第7號現金流量表香港會計準則第8號會計政策會計估計變動及誤差香港會計準則第10號結算日後事項香港會計準則第12號所得香港會計準則第14號分類報告香港會計準則第16號物業廠房及設備香港會計準則第17號租賃香港會計準則第18號收入香港會計準則第19號雇員福利香港會計準則第21號匯變動之影響香港會計準則第23號借貸成本香港會計準則第24號有關連人士披露香港會計準則第27號及獨立財務報表香港會計準則第28號聯營公司投資香港會計準則第32號金融工具:披露及呈列香港會計準則第33號每股盈利香港會計準則第36號資產減值香港會計準則第37號撥備或然負債及或然資產香港會計準則第39號金融工具:確認及計量采納以上新香港財務報告準則對本集團之會計政策造成下列影響: i香港財務報告準則第3號並無造成任何影響,皆因新準則並不影響本集團。
  3. The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th

    本文筆者力圖追求這樣一個目標:適應社會主義市場經濟發展的要求,進一步改革和完善個人所得法律制度,改進和強化徵收管理,加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度,緩解社會分配不公的矛盾,促進社會穩定,建立起個人所得收入的持續、穩定增長機制,更加有效地發揮個人所得在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議:實行分類同相結的混型個人所得制,理確定和扣除標準,規范納人范圍,調整和擴大基,規范預扣繳制度,建立完善、科學的現代化務征管系統等,以期對我國個人所得法律制度的修訂和完善有所稗益。
  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限額法解決國際重復征問題,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和跨國分公司不同的盈虧狀況下會產生截然不同的收效應。
  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法外國收抵免制度研究于,防止納境外的高所得和低所得進行所謂的「交叉抵免」 ,在維護美國對境內來源所得征權的同時,最大程度地維護其對境外來源所得的征權。
  6. It is necessary to construct a subsystem, orgnizational system, social service system, macromanagement system, technique system and human resource development system. it adopts seven main promotive models, the science - research - base model, new & high - tech industrial park model, enterprise technology centre model, industrial technology development centre, engineering research centre model, science - research - production union model, and teconology plan model. it also utilizes the fo llowing eight policies in struments synthetically : tax policy, finance policy, governnent purchase policy, intellectual property rights protection policy, promoting the development of msb, human resource development and management policy, promoting the dovelopment of social service system policy, and industry policy

    建設多元化、高度開放的組織系統,門類齊全、功能活躍的社會服務系統,高效、間接調控的宏觀管理系統,多層次、階段遞進的技術系統,以職業技能開發為起點,以創造力開發為目標的人力資源開發系統等五大子系統,採取科研基地模式、高新技術產業開發區模式,企業技術中心模式、行業技術開發中心模式、工程研究中心模式、科研生產聯體模式、科技計劃模式等七大推進模式,運用財政策、金融政策、政府采購政策、知識產權保護政策、促進中小企業發展政策、人力資c廟二工會匕汐一召樸傘一二仕山人8日食《玄啃鼠析笨本小析竿《 , d杯刀又刁」 b七三從斤一、 i人工七丁。
  7. Taking non - finance chinese listed companies in a share securities market as the example, the paper applies statistical and metric method, rational analysis and empirical evidence to study the existing situation of the debt maturity structure and its impact factors and determinants. with the help of spss, the paper analyzes 656 sample companies ’ financial data from 1998 to 2004 to describes the debt maturity structure ’ s existing situation, while applies their financial data from 2001 to 2004 to analyze the determinants of debt maturity structure. in order to analyze the impact of trade and economic developing level, the paper employs 1164 non - finance companies ’ finance data of 2003 and the data of china statistical yearbook ( 2004 ). the paper also uses one - way anova and stepwise regression to help the empirical evidence

    其中,分析中國滬深a股市場中上市公司債務期限結構現狀時,選取了656家樣本公司在1998 - 2004年這七年間的財務數據;在分析公司成長機會、公司規模、資產期限、公司質量、實際和非債務盾等因素對中國a股市場中上市公司債務期限結構的決定性時,僅選取了上述樣本公司在2001 - 2004年這四年間的相關數據;分析行業特徵和經濟發展水平對我國債務期限結構的影響時,採用了2003年滬、深a股市場中1164家分佈於12個行業門類的非金融上市公司為研究對象,同時,還運用了《中國統計年鑒2004 》中相關數據。
  8. Since april, 2003, the department has increased efficiency in return processing. the time required for processing the majority of property tax returns and composite tax returns has been shortened from nine months to six months resulting in most taxpayers receiving their notices of assessment earlier. taxpayers do not, however, have to settle their tax bills earlier

    自二三年四月開始,務局提高處理報表的效,將處理大部份物業表及表所需的時間由原先的九個月縮短至六個月,令大多數納人可更快收到評通知書。
  9. It starts with a review of foreign and domestic classic theory of financial decentralization, then it gives an outline about the course of federal decentralization in china. the main body of this dissertation is using panel data model to research the relationship between federal decentralization and economic growth with nine indices evaluating the degree of federal decentralization. in this model, degree of opening, degree of market economy, human resources, investment ratio etc. are also considered

    本文的主體是以1978年到2002年各省人均實際gdp增長為被解釋變量,採用五個指標來測度財政分權水平,考慮財政分權、平均、政府對經濟干預程度、開放程度、市場化程度、投資增長、人力資本等因素對經濟增長的影響,利用paneldata的固定效應模型來考察財政分權與經濟增長之間的關系。
  10. Q. what is the combined tax rate

    問:什麼是綜合稅率
  11. On the base of lots of american anti - dumping cases, the author concludes american policy and practice towards china as following : treating china as a non - market economy country ; deciding fair value with traditional measures ; deciding fair value according to the prices of productive factors in surrogate country ; treating chinese enterprises who accord with the demands with respective duty

    研究了大量美國反傾銷案例的基礎上,作者總結了美國對華反傾銷的政策與實務:一直給予中國非市場經濟國家待遇;使用傳統的方法確定公平價值;主要以生產要素替代國家價格確定公平價值;對符條件的中國企業使用單獨等。
  12. Due to overburden left by improper system and lack of effective supervision on operation, china ' s banks found in pain when they confront with the competitions from their foreign counterparts. index of profitability, such as actual profit growth rate and profit margin, show that china ' s banks rank a low level, irrespective of their giant assets scale

    通過與全球其他大的銀行比較可以發現,我國商業銀行的實力和競爭能力相對較弱,在前利潤、實際利潤增長、資本利潤、資產收益等反映經營效益的指標排名中都屬於世界同業中等偏下的水平。
  13. This paper begins with the connotation and denotation of the efficiency of tax collection and management and aims at an integrated evaluation index system through empirical demonstration

    本文分析了收征管效的內涵及外延,通過實證建立了收征管效評價指標體系。
  14. Qingdao haier has to strengthen management in order to make the conversion successful. the paper analyzes qingdao haier ' s operation status and financial status in 2001, analyzes its competitiveness and the impact of the change of environment on it, points out the problems existing in its capital structure, forecasts its income and earning before interest and tax in 2002, and compares convertible bond with stock and bond with respect to individual capital cost, overall capital cost, differential cash flow nud earning per share, and draws the conclusion that convertible bond is the best choice for haicr. the paper continues to systematically design convertible bond for haier and evaluate the convertible bond using the option pricing model

    本論文分析了青島海爾有限公司2001年的經營狀況和財務狀況,分析了青島海爾有限公司的競爭優勢以及它所面臨的環境變化的影響,指出了青島海爾有限公司資本結構上存在的問題,然後根據公司的發展戰略及公司2001年的各種財務比,預測公司2002年的收入及息前利潤,並從個別資本成本、資本成本、差異現金流量和每股收益等方面對青島海爾有限公司增發新股融資、可轉換債券融資及企業債券融資三種融資方式進行了全面細致的比較分析,最終得出青島海爾有限公司以可轉換債券融資是最適的。
  15. 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,我國目標出口退機制需要從五個方面進行構建:即增值制度改革、退設置、退管理辦法統一、退財政分擔優化和退管理的強化,最終方可達到總體退成本最低和退收益的最大化。更具體地說,一是改革現行增值制度,將我國增值制度由生產型逐步轉為消費型,並強化征管理,為退機制的優化奠定基礎;二是在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」相結的退,並建立一套具有相對穩定性和適時靈活性的彈性退機制;三是伴隨著外貿體制改革的進一步深化和退管理能力的逐步提高,將現行兩種出口退管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法;四是改革現行增值共享辦法,建立「先退后共享」的新型退負擔機制;五是建立一套針對出口企業和務機關的激勵約束機制,有效強化出口退的管理。
  16. Study on the establishment of evaluation index system in departmental teaching management

    收征管效評價指標體系研究
分享友人