補償性關稅 的英文怎麼說
中文拼音 [bǔchángxìngguānshuì]
補償性關稅
英文
compensation duty- 補 : Ⅰ動詞1 （修理; 修補） repair; mend; patch 2 （補充; 補足;填補） fill up; add supplement; supply; ...
- 償 : 動詞1. （歸還; 抵補） repay; compensate for 2. （滿足） meet; fulfil
- 性 : Ⅰ名詞1 （性格） nature; character; disposition 2 （性能; 性質） property; quality 3 （性別） sex ...
- 關 : Ⅰ動詞1 （使開著的物體合攏） close; shut 2 （圈起來） shut in; lock up 3 （倒閉; 歇業） close down...
- 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
- 補償 : compensate; make up; make up for; make it up to sb. ; make sth. good; compensation; offset
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Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation, the business is fixed number of year of regular to already was being amounted to job, certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy, and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc, belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay ", in principle can be deducted before duty of enterprise income tax
答：根據《國家稅務總局關于企業支付給職工的一次性補償金在企業所得稅稅前扣除問題的批復》 （國稅函2001 918號）規定，企業對已達一定工作年限、一定年齡或接近退休年齡的職工內部退養支付的一次性生活補貼，以及企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出）等，屬于《企業所得稅稅前扣除辦法》 （國稅發2000 84號）第二條規定的「與取得應納稅收入有關的所有必要和正常的支出」 ，原則上可以在企業所得稅稅前扣除。Along the way what the system analyses, this paper is at first in analyzing the existed researching results in category of concept, nature, component of water resource fee etc., defines the intension of water resource fee in " land rent theory " of marxism, and clarifies the relation of water resource fee with the related concepts such as water rate, water right price etc. on this basis, from five respects proves the reason of establishing the charging system of water resource fee in our country, that is : to replying the shortage trend of water resource day by day ; to realizing the national ownership of water resource ; to promoting using water in save and with plan ; to compensating the expenses in the survey, evaluate, protects of water resource ; to using the economic law distributing water resource rationally
沿著制度分析的進路，本文首先在梳理現有研究成果的基礎上，對水資源費的概念、性質、構成等范疇的內涵予以界定，並運用馬克思主義地租理論對水資源費「租」的性質進行論證，釐清了水資源費與相關概念諸如資源稅、水費、水權價格等的關系。在此基礎上，從應對水資源日益短缺趨勢、實現水資源國家所有權、促進節約用水與計劃用水、補償水資源勘測、評價、保護費用、運用經濟規律合理配置水資源等五個方面全面分析了我國確立水資源費徵收制度的合理性。
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