課稅分成 的英文怎麼說
中文拼音 [kèshuìfēnchéng]
課稅分成
英文
tax sharing- 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
- 分 : 分Ⅰ名詞1. (成分) component 2. (職責和權利的限度) what is within one's duty or rights Ⅱ同 「份」Ⅲ動詞[書面語] (料想) judge
- 成 : Ⅰ動詞1 (完成; 成功) accomplish; succeed 2 (成為; 變為) become; turn into 3 (成全) help comp...
- 課稅 : levy duty; duty assessment; charge duty
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By way of exchange of letters, the government has reached agreement with switzerland and finland in july and september 2004 respectively to amend the respective asas previously signed with hong kong to include a dta article
香港特區政府透過互換函件,分別於二四年七月及九月與瑞士及芬蘭達成協議,修訂早前香港與該兩個國家簽訂的航空協定,以加入有關避免雙重課稅的條文。The fifth chapter summarizes the research fruits on taxation constitutionalism, and furthers the analyses of the relation between power structure and allocation efficiency of public goods or economic efficiency
第五章依據相關的經濟理論,全面總結了稅收立憲主義研究的理論成果,進一步從理論角度來討論法治社會課稅權力分配與公共產品配置效率的關系。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。Customs officers this morning ( june 3 ) neutralised an illicit cigarette mobile distribution centre at long ping estate, yuen long, leading to the seizure of 1. 29 million sticks of illicit cigarettes, worth about $ 1. 93 million and with a duty potential of $ 1. 03 million
海關人員今晨(六月三日)在新界區採取打擊私煙黑點行動,在元朗朗屏?一個停車場內成功搗破一個私煙流動分銷中心,共檢獲約129萬支私煙,價值約193萬元,應課稅值約103萬元。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。It combined two training activities and consisted of one week of in - class lectures and discussions on agricultural administration of canada, one week of lectures and discussions on canadian ag tax policy and finance, and one week of site visits
這個為期三周的培訓課程由一周的農業行政管理課程一周農業稅收和財政政策課程和一周的實地考察組成,內容十分豐富。為學員們授課的專家包括After anglicizing the historical evolution and formed background of the real property tax systems, the paper defines the development and change of the tax system of real property of our country, introduces the historical origin of current real property tax system. from a large number of laws and regulations of involving the tax revenue of the real property, the paper studies main tax category and relevant category of real property in the market operation, and then put their main regulations in order. base on the investigations and examples the paper carries on positive analysis to the tax revenue burden and tax system structure s of the real property market, and draws a conclusion that the real property market burden is overweight which caused by the confusion of taxes and fees and conclusion that the tax system structure is " laying stress on flowing instead of making light of tenure "
通過對解放后不動產稅制的歷史沿革及形成的背景的分析,明確我國不動產稅收制度發展、變化的過程,以及我國現行不動產稅收體系的歷史淵源;從大量涉及到不動產稅收的法律、法規入手,研究了我國在不動產市場運行各個環節對不動產課征的主要稅種和相關稅種,並理清了它們的主要規定;通過案例分析和調查研究對不動產市場的稅收負擔情況和稅制結構情況進行實證分析,得出了稅費混雜,市場負擔過重以及稅制結構「重流輕存」的結論;通過對不動產各項稅種的詳盡考察,得出了我國不動產稅制體系中存在的主要問題;通過分析各國(地區)不動產稅收體系的構成,以及在取得、保有、轉移三個環節上的稅制關系,提出了我國不動產稅制體系可以借鑒的經驗和啟示;通過借鑒各國(地區)不動產稅收體系構建的經驗,結合我國的實際情況,找到了實現改革我國不動產稅制目標的途徑,構建、完善我國在新時期的不動產稅收體系,並且在此基礎上提出征收以不動產佔有稅為主體的財產稅的觀點。The response to our invitation for negotiation of a comprehensive dta from most of our major trading partners, especially those belonging to the organisation for economic co - operation and development, has not been very enthusiastic
在我們就磋商全面的避免雙重課稅協議而接觸的主要貿易伴中,大部分反應都不大積極,特別是經濟合作及發展組織的成員國。Negotiations with the other countries will be scheduled once we have analysed our respective dta texts and agreed on mutually convenient meeting arrangements
在我們分析有關的避免雙重課稅協議文本,以及就雙方的會議安排達成協議后,即會正式與其他國家磋商。Subject to the completion of ratification procedures by both parties before december 31, 2006, the new arrangement will take effect with respect to hong kong taxes from the year of assessment beginning on or after april 1, 2007, and with respect to mainland taxes from the taxable year beginning on or after january 1, 2007
假設雙方均能在二六年十二月三十一日前完成所須程序,新的安排中有關香港稅收部分將適用於二七年四月一日或以後開始的課稅年度,而內地稅收部分將適用於二七年一月一日或以後開始的納稅年度。The amount of provisional payments paid by the licensee in the middle of a charging period could not reflect its operational condition, and may be misleading and commercially sensitive
持牌機構在課稅期期間所作的暫繳付款不能反映其經營狀況,亦可能會有誤導成分以及屬于商業敏感資料。分享友人