重稅國家 的英文怎麼說
中文拼音 [zhòngshuìguójiā]
重稅國家
英文
highly taxed country-
In the developed countries, the structure of tax revenue is well organized, and nation states prefer to collect social security taxes to enhance the social security net and alleviate the pressure of global competition. in the developing countries, the taxes on international trade are the major sources of tax revenue. they tend to favor the big government and broaden the range of government expenditure to increase
先進國家的稅基主要來自於社會個人財富，而以社會安全捐的型態展現其承擔社會風險的能力；至於發展中國家則是國際貿易稅收為其賦稅結構中之重要組成部分，同時它們也大多以擴張公共部門的方式來展現其保障社會安全的能力。Through the study of reform of rural taxation and its matchable system in china, the aim is to supply more choice of policies and suggestions to further smooth the interest among the country, the collective and the farmers and to make farmers " burden be clear, definite and controllable in order to solve the over - burden of farmers
本研究的目的在於通過對我國農村稅費改革及其配套體系的研究，為進一步理順國家、集體和農民之間的利益關系提出可供選擇的政策建議，使農民負擔具有透明性、確定性和可控性，從而解決現階段農民負擔過重的問題。When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises
執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements. after investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax. the conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two - main - body one, in which turnover tax and income tax can function congenially and complementally
在分析成因、指出弊端和改革必要性后，本文通過對稅制演變的規律總結和發達國家所得稅上升為主體稅種的過程考察，提出優化我國稅種收入結構的方向是建立雙主體稅種結構，總體思路是在穩定流轉稅收入的情況下，增加所得稅的規模及在稅收收入中的比重，以動態的方式改善商品流轉稅和所得稅的相對比例，改變我國稅種收入結構失衡、稅制功能扭曲的現狀，構建一個流轉稅和所得稅結構協調、功能互補的雙主體稅種結構。Huzhou lingrui textile co. ltd is the trade company of zhejiang yiduojin enterprise group. she has total assets of 360 million yuan rmb, nearly 3000 employces, over 500 pieces ( sets ) of japan made sewing equipment, 200 itlian smoet extra fine rapier looms, 100 japan made toyota double jet looms and their corollary equipment, 32 germany made karmaiye tricot machines with an unnual output of 1. 5 million pieces ( suits ) of various garments, 27million metres of various shell fabrio, 15000 tons of tricot shell fabric. these products are exported to over 200 countries in the world, including japan, united states and european countries. the company is the national township enterprise group and the group company approved by the provincial government it has been appraised as the national highest economic beneficial enterprise, advanced enterprise of earning foreign, exchange from export, double excellence enterprise, zhejiang well mechnism - transforming and high beneficial enterprise, provincial 100 powerful enterprise of eorning foreign exchange from export and provincial advanced enterprise. the people ' s government of zhejiang province has put the company on the list of the key mainstay enterprise and huzhou city enterprise with output value over 100 million yuan, profit and tax over 10 million yuan. at present, under the group company there are 8 close enterprises, its sales income was over 400 million yuan, its profit and tax were over 30 million yuan
湖州綾瑞紡織有限公司是浙江依多金企業集團旗下的外貿公司.該集團現有總資產3 . 6億元，員工近三千名，擁有日產縫紉設備500多臺（套） ，義大利smoet超優秀型劍桿織機200臺，日產豐田雙噴織機610型100臺及配套設備，德國卡爾邁耶經編機32臺，年產各類服裝150萬件/套，各類面料2700萬米，經編面料15000噸，產品遠銷日本，美國，歐洲等二十多個國家.是全國鄉鎮企業集團和省批集團公司，被評為全國最佳經濟效益企業，出口創匯先進企業，雙優企業，浙江省轉機好，效益好」的雙好企業，省出口創匯百強企業，全省先進企業.被省人民政府列為五個一批」重點骨幹企業，湖州市億千」企業.目前集團公司下屬八個緊密層企業，去年實現銷售收入超4億元，創利稅3000多萬元。In recent years, tax law - making work has been enhanced in our country and government has put that tax law - making should be scientifically conducted and " tax basic law " should be also established
近幾年來國家加強了稅收立法工作，已提出了要進行科學地立法和建立《稅收基本法》 ，中國政法大學和浙江財經大學已將建立《稅收基本法》列入了重大科研課題。The five functional districts set up with the approval by the state and the province, namely, the bonded area, new hi - tech development area, wanshan sea development experimental area, hengqin economic development area, lingang industrial area, have become key areas of development in zhuhai
國家和廣東省批準設立的高新技術產業開發區、保稅區、萬山海洋開發試驗區、橫琴經濟開發區、臨港工業區，是珠海重點開發區域。Taxation is one of the most often used and effective tools in market economy. in most developed countries, the governments generally set up a comprehensive, all - round tax system which consists of personal income tax, estate and gift tax, security tax to regulate income distribution
西方發達市場經濟國家普遍建立了有個人所得稅、遺產贈與稅、社會保險稅為核心的全方位、多層次收入分配稅收調節體系，其中個人所得稅在整個稅收收入中佔有相當大的比重。By employing the approaches of integrative comparison and inductive analysis, and from domestic and international perspective, the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries, studies the relationship between the cfc legislations and the international tax treaties, and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ). the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties
本文運用綜合比較與歸納分析的方法，從國內與國際兩個層面，比較分析了有關國家的受控外國公司立法（簡稱cfc立法） ，探討了cfc立法與國際稅收協定之間的關系，尤其是cfc立法與《 oecd關于對所得和財產避免雙重征稅協定範本》 （簡稱oecd範本）之間的關系，並對有關它們之間關系的4個案例進行了分析與評述。This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation
本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest
企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。In the total retail sales of the country, private economy has got over 60 % instead of less than 4 % before and private economy is already becomes one of the important tax sources in the country. at the meantime, private economy plays the effective role for china ' s export. for the recently 20 years, the total nearly 50 % export sources for export is created by private enterprises
在全國工業總產值中，民營經濟所佔比重由不足百分之一上升到四成以上；在社會消費零售總額方面，民營經濟所佔比重從不足百分之四上升到六成多，並成為國家稅收的重要來源之一；另外，民營經濟還是出口創匯的有生力量，近20年來，我國約50以上的出口交貨值是由民營企業創造的。With the powerful technical force, we have the high design creativity. the annual production capacity of single class product line are more than 50 million yuan. our company were award the honour of " quality first, credit first " and the legal measurement enterprise by shantou people s government and chaoyang people s government for many times
年單班生產能力1億多元，企業連年來被汕頭市人民政府授予「重合同，守信用」光榮稱號和法定計量單位全國aaa質量信用企業納稅信用a級企業，並已經通過了iso 14001環境管理體系和iso 9001質量管理體系認證2005年度還被評為誠信納稅模範事跡刊登在廣東省國家稅務局網站。If this is true, the rate of structural change and the rate of growth of the macro economy may be hampered. during the later parts of the eighties, several countries undertook ambitious tax reforms. a common trait of these tax reforms was a movement away from the high statutory tax rates - low tax base mold, toward lower rates and wider bases
而20世紀80年代後期許多國家的稅制改革，其共性是從高法定稅率、窄稅基向低法定稅率、寬稅基轉移，這可以看作是減少以往稅制中內在的「資產重組偏祖性」 。Only in this way can taxation regulated effectively. based on analysis of theory and operation systems of customs duty, established socialist market economy, present situation of tax regulation, and being a member of wto, this article have proposed a way and measure of customs duty when china entry into the wto to promote development of society and economy in china
本文在分析海關稅收調控的理論依據、運行機制的基礎上，重點探討了在我國建設社會主義市場經濟和我國即將加入世界貿易組織（ wto ）的背景下，作為國家宏觀調控重要組成部分的海關稅收調控的現狀，結合實際分析其中存在的問題與制約因素，提出了促進我國社會經濟發展和順應我國加入wto ，完善海關稅收調控的對策和措施。The economic impacts of enterprises " tax planning have been systemic analyzed in the third part, and this part is the emphases of this thesis. tax planning will benefit the optimization of economic structure and deployment of resource, and benefit the achievement the objectives of national macroscopic control. and tax planning will greatly influence on the production decisions, operate decisions and investme nt decisions of enterprises in microscopic aspect
第三部分系統分析了企業稅務籌劃的經濟效應，這是文章的重點，認為企業稅務籌劃宏觀上有利於優化經濟結構和資源配置，有助於國家宏觀調控目標的實現；微觀上會對企業的生產決策、經營決策及投資決策產生重大影響。The revenue is the main means of the state income and important economic levers of strengthening macroscopic control and an important factor of influence the development of the financial industry
稅收是國家財政收入的主要方式，是國家加強宏觀調控的重要經濟杠桿，是影響金融業發展的一個重要因素。To implement the tax preferential policies in a consistent way, article 57 of the eit law provides that the following taxpayers shall receive the tax preferential treatment during the transitional period : the taxpayers that are entitled to low tax rate and tax exemption or tax reduction ; the taxpayers that are set up in the special zones to promote the development of foreign economic cooperation and technology exchange, the new and hi - tech enterprises that are created in the special zones and receiving the primary support from the state, and other enterprises which the state have confirmed to be falling under the encouraged category
答：為了保持稅收優惠政策的連續性，企業所得稅法第五十七條規定了對原依法享受低稅率和定期減免稅優惠的老企業，法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業、國家已確定的其他鼓勵類企業，實行過渡性稅收優惠政策。High court decisions, commonwealth ? state agreements and use by the commonwealth of the constitutional power to make grants to the states and territories have seen the commonwealth gain influence in regard to various other matters including industrial relations, financial regulation, companies and securities, health and welfare, and education
澳大利亞政府實行聯邦制，聯邦議會的權力局限於對國家有重要意義的方面，例如，貿易和商業，稅收，郵政服務，外交關系，國防，移民，入籍，檢疫，貨幣和貨幣制度，重量和測量標準，版權，專利權和商標。The experts who agree with tax incentive to reorganizations believe, asset reorganizations are beneficial in their role as restructures of the industry, a tax subsidy to reorganizations may be socially optimal. implicit in this reasoning would then be that the private market system fails to produce the optimal amount of reorganizations, especially in the country which has a lot of small and middle - sized enterprises. as auerbach and reishus said that asset reorganizations could improve the efficiency by eliminating tax loss
贊同給予稅收激勵政策的學者認為，資產重組在產業結構中發揮著有益作用，對資產重組行為的稅收補貼是社會性優化，私人市場體制無法產生最優的資產重組數量，尤其是在中小型企業比例重的國家，中小企業在生產、銷售、人力資源、財務及研製開發上往往無法發揮規模經濟的效益，公司籍由資產重組擴大規模經營與提高競爭能力，則是企業立足於國際經濟舞臺的重要經營策略之一，也是政府提供稅收激勵措施所欲達成的政策目標。分享友人