財產所得稅 的英文怎麼說
中文拼音 [cáichǎnsuǒdeshuì]
財產所得稅
英文
accession tax-
Both chancellors of the exchequer used extra revenues from death duties to lower the income tax
兩位財政大臣都用從遺產稅增加的額外稅收抵減所得稅，並使所得稅降低。By 1908 both roosevelt and taft had come out squarely for graduated federal estate, gift, and income taxes.
到1908年，羅斯福和塔夫脫都堅決贊成分等徵收聯邦財產稅、饋贈稅和所得稅。This paper expounds the functions of establishing and perfecting the wealth tax systems on narrowing the gap between the poor and the rich in china from aspects of adjusting and reforming the individual income tax, collecting the social security tax, perfecting the consumption tax system, and collecting the inheritance tax, etc
從調整改革個人所得稅、開征社會保障稅、完善消費稅制、開征遺產稅等方面，闡述了建立完善財富調節稅制對縮小我國貧富差距的作用。After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china
應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。Refers to the income of the sample households which can be used for daily expenses, i. e. total income minus income tax, property tax and other current transfers
指被調查的城鎮居民家庭在支付個人所得稅、財產稅及其他經常性轉移支出后所剩下的實際收入。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號業務合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號所得稅香港會計準則第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號匯率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號綜合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。Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results
具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。Any person who intermeddles i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavit account shall be liable to a penalty of 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自處理死者的遺產即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分，可被判罰款10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。Any person who intermeddles ( i. e. takes possession of or in any way administers any part of the estate of a deceased person or any part of the income of such estate without first delivering to the commissioner of estate duty the relevant affidavitaccount ) shall be liable to a penalty of $ 10, 000 and to a further penalty equal to three times the amount of duty payable upon the whole estate of the deceased
任何人士如擅自處理死者的遺產（即未先行向遺產稅署署長遞交有關遺產申報誓章遺產呈報表，而佔有或以任何方式管理死者遺產的任何部分，或該遺產所得收益的任何部分） ，可被判罰款$ 10 ， 000 ，另加罰相等於死者遺下的全部財產所應繳稅款3倍的罰款。The revenue of the local governments includes business tax, income tax of the enterprises subordinate to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets, tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25 % of the value added tax, 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources
屬于地方財政的收入包括營業稅，地方企業所得稅，個人所得稅，城鎮土地使用稅，固定資產投資方向調節稅，城鎮維護建設稅，房產稅，車船使用稅，印花稅，屠宰稅，農牧業稅，農業特產稅，耕地佔用稅，契稅，增值稅25 %部分，證券交易稅（印花稅） 50 %部分和除海洋石油資源以外的其他資源稅。The fourth section elaborates the taxation regulation mechanism for the realization of fair personal income distribution on the basis of the analysis of the role of turnover tax, income tax, security tax and estate tax for the regulation of income distribution
第四節在分析商品稅、所得稅、社會保險稅和財產稅如何影響個人收入分配的基礎上進一步闡述了稅收調控個人收入中國稅收與收入公平分配分配的機制。The third section elaborates the taxation regulation mechanism for the realization of fair individual income distribution on the basis of the analysis of the role of turnover tax, income tax, social security tax and property tax for the regulation of income distribution
第三節在分析商品稅、所得稅、社會保險稅和財產稅如何影響個人收入分配的基礎上進一步闡述了稅收調控個人收入分配的機制。第四節則進一步指出了稅收調控個人收入分配所具有的局限性。For example, the regulation of personal income tax and the consumption tax is so weak ; personal estate tax system is not perfect ; security tax has n ' t been levied and the taxation policy is not reasonable etc. it is thus obvious that we must solve the problems of existing tax system to improve the regulation on income distribution
例如個人所得稅的調控功能微弱、社會保險稅遲遲未開征、個人財產稅體系不健全、消費稅作用甚微、現行稅收政策不合理等等。可見。改進現行稅收制度中的不適應部分，優化稅收對個人收入分配的調控在今天的中國有著重要而現實的意義，應當成為下一步稅收工作的重點。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。Article 18 if the amount in surplus after the deduction of enterprise ' s undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this law
第十八條外商投資企業進行清算時，其資產凈額或者剩餘財產減除企業未分配利潤、各項基金和清算費用后的余額，超過實繳資本的部分為清算所得，應當依照本法規定繳納所得稅。This paper chooses five kinds of listed companies according to region policy, industry policy and other preferential policy, to demonstrate the correlation between income tax preferential policy and prosecution achievement of listed companies. it is be found that present tax preferential policy reacted on some companies, such as high - tech companies and fundamental construction companies. but it had less effect on other kind, which have regional tax preferential policy or other preferential policy issued by local government
同樣藉助上市公司所得稅稅負為研究對象，建立相關指標xt和yt + 11 ，對近年來（ 1997 - 2001年）五類受惠上市公司的受惠程度與經營水平進行了實證分析，發現當前的稅負優惠政策對產業類上市公司起到了促進作用，而對于區域型受惠上市公司以及享受地方財政「先征后返」的上市公司則沒有明顯效果，特別是「先征后返」型只是降低了企業稅負，達到了地方保護主義的目的。This paper makes comments on the rural tax and fee reform, analyses the necessity to abolish the current rural tax system, suggests that we should extend the collection range of income tax, levy taxes on land usage and property and design new rural tax system based on the rule of public finance
摘要從農村稅費改革成效評價引申到對農村稅制建設的思考，分析了取消現行農業稅的必要性，提出了在公共財政框架下，擴大個人所得稅徵收范圍，開征統一的土地使用稅和財產稅，建立城鄉統一稅制的建議。This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 11 arrangement between the mainland of china and the hksar for the avoidance of double taxation and the prevention of fiscal evasion - business profits income from immovable property income from investment gains from alienation of property
（ 1 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-營業利潤不動產所得投資所得財產收益（ 2 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-個人勞務所得The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information
全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。分享友人