課稅方法 的英文怎麼說

中文拼音 [kèshuìfāngfǎ]
課稅方法 英文
tax techniques
  • 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
  • 方 : Ⅰ名詞1 （方形; 方體） square 2 [數學] （乘方） involution; power 3 （方向） direction 4 （方面） ...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 課稅 : levy duty; duty assessment; charge duty
  • 方法 : method; means; way; technique; process; procedure; plan; device; recipe; fashion; tool; maneuver
  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. In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains

    作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。
  3. Additionally, consisting with the transaction mode of e - commerce and the digitization of paying tax, taxation levying and auditing are suggested to be consequently re - constructed

    本研究所得之結論為電子商務交易應課徵營業稅及所得稅，此外，為適應電子商務交易的交易模式，主要的付款行為已數位化，所以課徵的方法、查緝的技術，均必須設法改弦易轍。
  4. Financial accounting also covers some advanced topics including accounting for corporate acquisitions, theory and methods of consolidation accounting, consolidated cash flow statements, accounting for company income tax, international accounting standards, accounting for foreign operations and corporate merger and insolvency

    財務會計也包括一些高級課題：企業收入會計、固定資產會計的原理與方法、固定資產現金流量表、企業所得稅會計、國際會計準則、國外業務會計和企業合併與破產。
  5. Such as excess categories of taxes, odds of tax bearing, complex tax collections, various tax references, unreasonable levy methods, inefficiency, regarding circulation and making light of tenure, etc. secondly, separation of land ownership and right to use, one - off leasehold of land

    如稅種設置過多，稅負不均、徵收復雜、計稅依據多樣性，課征方法不合理，效率低、 「重流輕存」等。其次，土地所有權與使用權分離，實行一次性的土地批租制。
  6. If personal assessment elected computation of your tax liabilities

    如選擇以個人入息課稅方法計稅
  7. Is election for personal assessment always advantageous to taxpayers

    選擇以個人入息課稅方法計稅是否一定有利
  8. Losses brought forward from previous years under personal assessment, and

    按個人入息課稅方法計稅下承前各年度的虧損，及
  9. Losses brought forward from previous years under " personal assessment " ; and

    按個人入息課稅方法計稅下承前各年度的虧損及
  10. Would your department treat me as an elector of personal assessment automatically

    稅務局是否會自動代我選擇個人入息課稅方法計稅？
  11. Would your department treat me as an elector for personal assessment automatically

    稅務局是否會自動代我選擇個人入息課稅方法計稅？
  12. For more information about election for personal assessment by a married couple. see

    如要索取更多有關夫婦選擇以個人入息課稅方法評稅的資料，請參閱
  13. For more information about election for personal assessment by a married couple. please read

    如要索取更多有關夫婦選擇以個人入息課稅方法評稅的資料，請參閱
  14. Part 5 of the tax return must be completed if any one of the owners wishes to elect for personal assessment for the year

    如任何一位業主希望選擇在該年度以個人入息課稅方法評稅，他她必須填寫報稅表第5部分。
  15. Under personal assessment, tax is calculated at progressive tax rates on the aggregated income of the individual or of the couple, if married from all sources. from this total income, business losses, approved charitable donations, interest payments on money borrowed for purpose of producing property income, personal allowances and concessionary deductions may be allowed. tax is then charged on the balance at progressive tax rates similar to those used for salaries tax

    以個人入息課稅方法計稅，必須將個人如已婚，則將夫婦兩人的所有收入合併，再減去業務上的虧損認可慈善捐款為賺取物業收入而借款所須支付的利息個人免稅額以及各項特惠免稅額后，按薪俸稅的累進稅率計算應繳稅款。
  16. However, the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment

    但此類個案所涉及的少徵收稅款數額將會根據個人入息課稅的評稅方法計算。
  17. From previous years. hence, if you had elected for personal assessment for 2004 05 and neither you nor your wife had other sources of income, there would be unutilized loss in the amount of 210, 000 to be carried forward to 2005 06, under personal assessment

    因此，假如你選擇以個人入息課稅方法計算你2004 05年度的稅款，而你或配偶並沒有其他收入，你獨資業務在該年度所產生的虧損210 ， 000便可以結轉至2005 06年度的
  18. From previous years. hence, if you had elected for personal assessment for 200102 and neither you nor your wife had other sources of income, there would be unutilized loss in the amount of $ 210, 000 to be carried forward to 200203, under personal assessment

    因此，假如你選擇以個人入息課稅方法計算你200102年度的稅款，而你或配偶並沒有其他收入，你獨資業務在該年度所產生的虧損$ 210 ， 000便可以結轉至200203年度的
  19. Your total income including salaries, rental income and business profits, net of the appropriate deductions, will be aggregated with that of your spouse to arrive at the joint total income of the couple for the purpose of computing your tax liabilities under " personal assessment "

    按個人入息課稅方法計稅，你的入息總額包括薪俸租金及業務利潤在作出適當的扣減后，須與配偶的入息總額合計而成夫婦共同入息總額，然後評稅。
  20. Your total income ( including salaries, rental income and business profits ), net of the appropriate deductions, will be aggregated with that of your spouse to arrive at the joint total income of the couple for the purpose of computing your tax liabilities under " personal assessment "

    按個人入息課稅方法計稅，你的入息總額（包括薪俸、租金及業務利潤）在作出適當的扣減后，須與配偶的入息總額合計而成夫婦共同入息總額，然後評稅。
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