課稅公平 的英文怎麼說

中文拼音 [kèshuìgōngpíng]
課稅公平 英文
tax equity
  • 課 : Ⅰ名詞1 （有計劃的分段教學） class 2 （教學的科目） subject; course 3 （舊指賦稅） tax 4 （舊機關...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 公 : Ⅰ形容詞1 （屬于國家或集體的） state owned; collective; public 2 （共同的;大家承認的） common; gen...
  • 平 : Ⅰ形容詞1 （沒有高低凹凸 不頃斜） flat; level; even; smooth 2 （高度相同; 不相上下） on the same l...
  • 課稅 : levy duty; duty assessment; charge duty
  1. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  2. Bachelors should be heavily taxed. it is not fair that some men should be happier than others

    單身漢應該被課以重稅。某些人比其他人更快樂是很不公平的。
  3. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  4. This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity, and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce

    這樣能夠在更大程度上體現稅收中性原則和實現課稅公平，也有利於我國對電子商務課征流轉稅的制度與未來可能形成的電子商務流轉稅國際協調規則的接軌。
  5. The classical income tax leads the loss in fairness and efficiency through comparing the classical income tax with integrated income tax

    經過對「古典制」和「溯源制」進行比較，發現「古典制」由於未消除重復課稅而帶來稅收公平和效率的損失。
  6. The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of taxation and improving tax factors of some taxation in accordance with the principle of fairness and efficiency so that the routine expenditure of the local governments can be satisfied on the one hand and sufficient funds for the social security of the farmers who lost their lands can be guaranteed on the other ; in addition, the land resources can be better regulated and excessive demand for land and overheated property development can be reined in so as to increase the efficiency of land utility

    我國房地產稅的改革方向應為：在公平與效率兼顧的條件下，通過合併部分稅種、完善部分稅種的課稅要素等措施來適度增加地方財政收入，一方面滿足地方財政的正常開支，另一方面為失地農民的社會保障提供充足的資金，同時，增強其對土地市場的調控能力，抑制對土地資源的過度需求以及房地產的過度開發，提高土地資源的使用效率。
  7. 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。
  8. It becomes a new topic that how to form a fair and order revenue circumstance for the e - commerce. i analyze the influence and figure out some countermeasure in this paper. i introduce the e - commerce ' s basic mode and classification in the chapter one

    如何為電子商務的發展營造公平、有序的稅收環境，充分發揮稅收的宏現調控和為國聚財作用，為我國經濟在新世紀的國際競爭中爭取有利位置，已經成為稅收理論研究的一個重要課題。
  9. In line with our objective of maintaining a non - discriminatory tax regime for businesses, we are proposing to conclude a comprehensive dta, which covers double taxation relief provisions for all types of businesses, including financial services

    為配合我們確保現行稅制下各行業獲公平對待的宗旨，我們建議簽訂全面的避免雙重課稅協議，為各行業，包括金融服務業，提供雙重課稅寬免。
  10. Additionally, we will resolutely maintain our conservative and prudent fiscal management style, low and predictable tax structure as well as level playing field for all

    此外，我們會堅決維持我們保守而審慎的財政管理方式、低水平而明確的課稅結構，以及提供公平競爭的環境。
  11. To help balance the books, a number of specific revenue - raising measures were announced, including increases in : tobacco duty ; duty on alcoholic beverages except wine and strong spirits ; and air passenger departure tax, that was also extended to include helicopter passengers for the first time

    為了維持收支平衡，政府公布一系列增加收入的措施，包括調高煙草稅含酒精飲品烈酒及葡萄酒除外的應課稅品稅以及飛機乘客離境稅，並首次把飛機乘客離境稅延伸至乘直升機離港的人士。
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