重關稅 的英文怎麼說
中文拼音 [zhòngguānshuì]
重關稅
英文
heavy duty-
Only in the mercantilist mindset of trade negotiations, after all, is tariff - cutting a “ concession ”
只有在重商主義者腦子里才會把貿易談判，最終是關稅減讓，看成是「退讓」 。In right of the early professional mutualism in the sino - qatar trade domain, and since both countries reached the trade agreement, the investment protection agreement and the dual taxation avoid agreement the economic trade relationship between the two sides developed more rapidly
憑借著中卡兩國在商貿領域早已形成的行業互補性，自兩國簽訂貿易協定、投資保護協定和避免雙重征稅協定以來，雙方經貿關系有了較快發展。Declaration on dispute settlement pursuant to the agreement on implementation of article vi of the general agreement on tariffs and trade 1994 or part v of the agreement on subsidies and countervailing measures ministers recognize, with respect to dispute settlement pursuant to the agreement on implementation of article vi of gatt 1994 or part v of the agreement on subsidies and countervailing measures, the need for the consistent resolution of disputes arising from anti - dumping and countervailing duty measures
在關貿總協定「東京回合」多邊貿易談判中，把補貼與反補貼列為重點議題之一，並達成了一項較為詳細的協議，即「關于解釋和運用關稅與貿易總協定第六條第十六條第二十三條的協議「 ，亦稱為」補貼與反補貼守則「 。The problems of anti - dumping always are the most important matter in the negotiation of gatt and wto. the countries signed a serious of agreements that made of special anti - dumping legislation. at last, the anti - dumping agreement that unifies the anti - dumping legislation and practice hi the world was born in 1994
反傾銷問題歷來是gatt （關稅與貿易總協定）和wto （世界貿易組織）談判中的重要內容，締約國為此達成了一系列協議，最終於1994年達成了極具代表性的《反傾銷協定》 。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。The 2500 gallon waste compartment maximizes payload to take advantage of the 33, 000 gvw truck which avoids the 12 % federal excise tax
車廂的最大有效載荷為2500加侖的廢物利用率，避免了33 ， 000磅載重量卡車車身聯邦12 %海關稅收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。China has entered wto, that means the customs duties as well as the non - tariff barrier must be eliminated, and this causes " the major industry " or " the extra large type of enterprise " in domestic in the absolute superiority originally turned into relatively " the small and medium - sized enterprises " ; and challenge and competition caused by multinational corporations is in our own country ; because enterprise ' s technical level and idea of management in our country is backward relatively, the difference of strength phase is disparate with the multinational corporation in the competitive process, therefore, strategy management to small and medium - sized enterprise ' s research and implementation is on watershed in our country
中國「入世」后，意味著那些關稅以及非關稅壁壘必須消除，大量的跨國公司則趁機大舉進入中國，搶灘后利用其資金、技術、管理、人力等優勢迅速瓜分市場，這就使得原先在國內處于絕對優勢的「大型企業」或「特大型企業」變成了相對的「中小型企業」 ，並在家門口直接遭遇跨國公司短兵相接的挑戰和競爭;由於我國企業的技術水平和管理理念與那些跨國公司相比，相對比較落後，在與跨國公司的競爭過程中實力相差懸殊，所以對我國中小企業戰略管理的研究和實施就顯得更加意義重大。The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers
長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。Taking into account study of related tax policy
醫院應重視有關稅收政策的研究The imposition of heavy emergency custom duties have render our position exceedingly difficult
由於海關徵收繁重的緊急關稅，使得我們處于極其困難的境地。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 main body of the dissertation is from the second section ( the first chapter ) to the fifth section ( the fourth chapter ), which firstly discusses the evolvement of american economic recovery policy toward japan and argues that the economic recovery policy toward japan was the inevitable result which the united states pursued her global containment strategies, with the changes of the international situation and the economic conditions in japan, the u. s. regarded japan " s accession to gatt gradually as the most important objective of the economic recovery policy toward japan ; secondly explains in detail that the u. s. fought up against the old guard in congress persistently in order to win the authorization from reciprocal trade agreements act ( rtaa ) so as to conduct the crucial tariff negotiations with japan, and emphasizes mainly that the executive had to seek for the balance between the national interest and oversea interest because of the strong forces of the domestic protectionism group, but made efforts to make foreign economic policy which is favourable to the latter because of the need of the cold war strategies ; thirdly analyzes the basic contents of u. s. - japanese tariff negotiations briefly and summarizes the results of the negotiations, and considers that under a large number of concession which the u. s. made in the negotiations, the japanese could change american political and strategical interest into the japanese trade interest and became the main winner ; fourthly researches mainly british diplomatic policy towards japan " s accession to gatt and american reaction to the policy and influence on it, and american roles in
第二部分（第一章）至第五部分（第四章）是論文的主體部分，首先論述美國對日經濟復興政策的演變歷程，提出美國對日本的經濟復興政策是美國推行全球冷戰戰略的必然結果，隨著國際形勢和日本經濟狀況的變化，美國逐漸將推動日本入關視為對日經濟復興政策的最重要目標；其次詳細闡述為了獲得《互惠貿易協定法》的授權，以便與日本進行重要的關稅談判，美國政府和國會保守派持續不斷地作斗爭，重點強調，鑒于國內貿易保護主義勢力的強大，行政部門不得不尋求國內利益和海外利益的平衡，但同時出於冷戰戰略的考慮，又盡量使對外經濟政策向後者傾斜；第三，扼要分析美日關稅談判的基本內容，並總結關稅談判的結果，認為美國政府在談判中對日本政府所做的大幅度讓步，使得日本人能夠將美國的政治、戰略利益轉化為日本的商貿利益，從而成為談判的最大贏家；第四，重點研究英國對日本入關的外交政策和美國對該政策的反應、施加的影響，在國際斗爭中美國為日本入關而發揮的作用以及日本人自己做出的努力，指出雖然在美國施加的強大壓力下，英國政府最終同意日本成為關貿總協定的成員國，但是它依然以國家利益為重，對日本援引關貿總協定第35條，不給予其商品最惠國待遇。 」Germany ' s open door policy is being threatened by tariffs imposed by their competitors
德國的門戶開放政策由於競爭國強征關稅而正在受到嚴重的威脅。Such “ non - tariff barriers ”, particularly food standards, are frequently both more important and harder to eliminate than simple tariffs
這些「非關稅壁壘」 ，特別是食品標準，不僅往往比單純的關稅壁壘更為重要，也更難以消除。Based on the background of customs tax edi payment system, this paper mainly introduces the design and application of security control node, then confirms that the security is really valuable to marketing economy
文章以海關稅費edi支付系統為背景，重點介紹安全控制環節的設計與應用，進而體現安全技術在市場經濟中的實用價值。Specification of arrangements government of the kingdom of belgium concerning air services double taxation order
安排指明比利時王國政府關於民用航空服務雙重課稅令Specification of arrangements ( government of the kingdom of belgium concerning air services ) ( double taxation ) order ( legal notice no. 335 of 1998 )
《安排指明（比利時王國政府關於民用航空服務） （雙重課稅）令》 （ 1998年第335號法律公告）分享友人