cost plus method 中文意思是什麼

cost plus method 解釋
成本附加法
  • cost : n 1 費用；代價，價格；成本。2 犧牲；損害，損失。3 〈pl 〉訟費。vt （cost; cost）1 值，要價（苦幹...
  • plus : 加，加上。 Four plus one equals five 〈4＋1＝5〉。 四加一等於五。adj 1 【數學】加的，正；【電學】...
  • method : n 1 方法，方式；順序。2 （思想、言談上的）條理，規律，秩序。3 【生物學】分類法。4 〈M 〉【戲劇】...
  1. Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions

    本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。
  2. In the absence of complete and accurate information relating to the ro s prc - source income, the prc tax authority normally adopts the cost plus method to ascertain the taxable income for practical reasons. the major category of tax includes business tax and income tax. business tax is imposed at a rate of 5 percent on the total gross amount of monthly overheads incurred by the representative office ( ro ). the business tax is filed at monthly intervals

    此外，常駐代表機構接受中國境內企業（包括國有企業、集體企業、個體經濟和設立在中國境內的中外合資經營企業、中外合作經營企業以及外資企業）的委託，在中國境外從事代理推銷商品業務，其活動主要在中國境外進行的，所取得的收入，也可免予納稅。
  3. Cost - plus method

    成本加成法
  4. When logging is turned off entirely or for a set of priorities, the cost of a log request is a method invocation plus an integer comparison

    當完全關閉日誌記錄或者對於一組優先級關閉了日誌記錄時，日誌請求的開銷就是方法調用加上整數比較。
  5. For international transfers, the most frequently used method was full product cost plus a markup, market price, market price less selling expenses, and negotiated prices. this report supports the contingency - theory approach that companies choose a method based on what is perceived as optimal in their particular situation

    從五家跨國公司的面談研究所得：五個案研究公司?使用他們獨特的方法，結論結果支持權變理論法（ contingencytheoryapproach ） ，企業按個別情況選出他們的特定環境的最理想之最佳定價法。
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