contract tax 中文意思是什麼
contract tax
解釋
合同稅-
By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system
推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。 -
Land contract fee should not be abolished because of tax - fee reform
土地承包款不宜因稅費改革而取消 -
In 1958, two economist modigliani and miller proposed famous mm theory. they argued that capital structure has no effect on enterprise value in the completely competitive capital market later on, many papers about enterprise finance have analyzed capital structure in terms of tax capital cost agency cost and incomplete contract because completely competitive market does not exist in reality, capital structure has particular function on interior message stimulation mechanism and control righto this article just discusses these aspects, that is, studies governance structure reform in terms of capital theory
1958年，兩位經濟學家modigliani和miller提出了著名的mm理論，其大意是，在完全競爭的資本市場上，企業的資本結構不影響企業的價值。此後，許多有關企業金融的文獻分別從稅收、資金成本、代理成本、不完全契約等方面對企業資本結構的設計和功能進行了分析。由於完全競爭的資本市場在現實中並不存在，資本結構在向外部的投資者顯示企業內部的信息、決定控制權的安排及提供激勵等方面，都有其特殊的功能，從而影響乃至決定企業的價值。 -
Except that we are facing the direct danger - - invalidation of the articles involved in the contract favorable to our interests, something like sharing the tax burdens, there seems no immediate need to send letter to him
除了我們正面對的直接威脅-合同內的無效條款對我們的收益是有利的，其他的如分配稅負看起來沒有及時寫信給他的必要 -
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。 -
A review of the reforming process of state - owned enterprises ( soes ) in china will reveal that, though a series of reforms have been introduced which include management power delegation and profit concession, substitution of tax payment for profit delivery and contract system, soes in china are coming to face a even more difficult situation
縱觀國有企業改革歷程，多年來在放權讓利、利改稅、承包制等改革中一步步走向困境，從重中之重變為難中之難。即使是建立現代企業制度，也大多只是形式上照抄照搬，制約國有企業的根本因素並沒有得到解決。 -
Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation, the business is fixed number of year of regular to already was being amounted to job, certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy, and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc, belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay ", in principle can be deducted before duty of enterprise income tax
答：根據《國家稅務總局關于企業支付給職工的一次性補償金在企業所得稅稅前扣除問題的批復》 （國稅函2001 918號）規定，企業對已達一定工作年限、一定年齡或接近退休年齡的職工內部退養支付的一次性生活補貼，以及企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出）等，屬于《企業所得稅稅前扣除辦法》 （國稅發2000 84號）第二條規定的「與取得應納稅收入有關的所有必要和正常的支出」 ，原則上可以在企業所得稅稅前扣除。 -
China ' s state - owned enterprises have experienced a series of forms such as profit replaced by tax, contract, lease out, assets management etc since the reform of town economy system was carried out all over the country in 1984
從1984年城市經濟體制改革全面鋪開至今，我國國企改革經歷了「利改稅」 、 「承包經營」 、 「租賃經營」 、 「資產經營」等一系列形式。 -
Tax official : have you stick the stamp on the contract
稅務局：您的購房合同上貼花了嗎？ -
In case of changes to the amount of payment agreed upon after the contract or agreement has been signed, the tax authorities should be informed of the changes in writing
簽訂合同或協議后，合同或協議規定的支付款額如有變動，應于變動后10日內，將變動情況書面報告稅務機關。 -
The tax authorities must review and compare the sales income specified in the export invoice with the income specified in the service contract, the actual foreign currency income specified in the verification certificate for export proceeds and the accounting records of the enterprise
稅務機關應對企業出口發票上標明的銷售收入與出口合同上簽定的銷售收入、外匯管理局出具的收匯核銷單實際收匯金額及企業出口銷售賬等進行交叉審核。 -
But a society would want compelling evidence that the social contract had been torn up before flexing the tax system to offset what may turn out to be only temporary fluctuations in relative incomes
不過，在實行稅收體系彈性以抵消可能只是暫時性的收入浮動之前，一個社會要想找到自己是公民社會的強有力的證據，很有可能會被打倒。 -
The company s profits arising from the sale of the goods processed by the china factory under the contract processing agreement can be apportioned on a 50 : 50 basis for hong kong profits tax purpose
該公司出售由內地工廠根據來料加工合同加工的貨物所產生的利潤，可以按50 : 50比例分攤方法計算香港利得稅。 -
If an export enterprise concludes before 1 july 2007 a ship export contract to which the revocation of export taxes rebate is related, and it files such export contract ( including both original copy and duplicate copy ) before 20 july 2007 with the tax authority in charge of export taxes rebate for record, the originally applicable export taxes rebate rate shall remain applicable until completion of the performance of such export contract
出口企業在2007年7月1日之前已經簽訂的涉及取消出口退稅的船舶出口合同，在2007年7月20日之前持出口合同（正本和副本）到主管出口退稅的稅務機關登記備案的，準予仍按原出口退稅率執行完畢。 -
The company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright ) of defray of length of service, whether deduct before duty of enterprise income tax
企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出） ，能否在企業所得稅稅前扣除 -
Article 18. for the purposes of item ( 3 ) of the first paragraph of article 6 of the tax law, the term " the gross income in a tax year " shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term " deduction of necessary expenses " shall mean a monthly deduction of rmb 800
第十八條稅法第六條第一款第三項所說的每一納稅年度的收入總額，是指納稅義務人按照承包經營、承租經營合同規定人分的經營利潤和工資、薪金性質的所得；所說的減除必要費用，是指按月減除800元。 -
Tax official : at first, as the buyer, you should pay the contract tax on the base of business transaction at 3 %
稅務局：首先作為購房者，您要按成交額的3 %繳納契稅。 -
For foreign fund ed enterprise s established in shanxi province, one - time purchase of more than 2, 000 square meters （ including 2, 000 square meters ） or more than 1, 000 square meters ( 1, 000 square meters ) by those investing in agricultur e for office and business operat ion, commodity housing contract tax shall be levied at 3 %
在山西設立的外商投資企業一次性購買2000平方米以上（含2000平方米） ，其中農業領域外商投資企業一次性購買1000平方米以上（含1000平方米）的商品房用於辦公、經營的，按3 %的稅率繳納契稅。 -
In the mean time, the author also analyses some of the effective tax statutes relating to land and house, pointing out some existing problems in these tax statutes. in the part four, the author devises some practical ways on how to reconstruct the tax system on real estate. these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute >, prevent forestall of land and house
在此基礎上，第四部分提出了將不動產取得、保有、轉移等環節全面納入稅收調控范圍，認為應當在取消農業稅、特產稅和三提五統等農村稅費項目，對房地產有關稅費進行清理后，將現行《城鎮土地使用稅條例》修改為《土地使用稅條例》 ；將《房產稅暫行條例》和《房地產稅暫行條例》取消后，制定《房產稅條例》 ；將《耕地佔用稅暫行條例》改為《農用土地佔用稅條例》 ；修改《契稅條例》 ；制定《房地產空置稅條例》 ，開征土地空置稅，限止閑置行為，增加財政收入。 -
Because of the luxury tax on their payroll, the yankees would effectively pay $ 56 million to sign a pitcher to a four - year, $ 40 million contract. ( the tax forces the yankees to pay $ 1. 40 for every dollar on their payroll. ) internally, the yankees have determined that no pitcher on the market is worth that much
因為洋基薪資總額過高，要繳奢侈稅，所以他們若以4年4000萬美元簽下一名投手，實際上他們可能要付出5600萬美元（因為奢侈稅為40 ? ，洋基每1元的薪資總額要付出1 . 4元） ，洋基內部已經決定，目前市場上沒有一位投手值那麼多錢。
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