domestic tax 中文意思是什麼
domestic tax
解釋
本國稅收-
Preferential tariff treatment as a typical case of tax incentives is analyzed in this paper to forecast the impacts on foreign capital inflow in the process of " uniting the domestic and foreign enterprises ' income taxes into one "
由於進口關稅優惠政策是唯一經歷了實施和取消過程的外商投資企業稅收優惠政策，因此對它的研究有助於我們預測即將實行的內外資企業所得稅合併對流入中國的外資額的影響。 -
Because order needs, the company produces finished product from stock of the sale in domestic market on hong kong, next finished product enters export storehouse and with shipment of export finished product, among them, because stock of sale in domestic market is the cost that contains 17 % proliferous tax, export stock is not to contain 17 % proliferous tax, show me to if turn makings of sale in domestic market to expect as export, manage produce and the word of shipment, so i manage have to loss one part taxes
因訂單需要，公司從香港上內銷物料生產成品，然後成品入外銷倉並以外銷成品出貨，其中，因內銷物料是含17 %增殖稅的成本，外銷物料是不含17 %增殖稅，現我司如將內銷料轉作為外銷料生產並出貨的話，那麼我司就得損失一部分稅金。 -
Percentage change in income less income tax for the upper quartile household minus the percentage change in income less income tax for the lower quartile. gross domestic fixed capital formation as a percentage of gdp
上四分位數住戶的入息（已扣除入息稅）變動百分比與下四分位數住戶的入息（已扣除入息稅）變動百分比的差額。 -
Tax credit on domestic capital equipment, breeding stocks, and genetic materials
-國內資本設備、繁殖家畜和基因物質稅收扣除 -
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。 -
Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification
自改革開放初期至今，我國實施了內外有別的企業所得稅制度，隨著改革開放的推進及我國的入世，內外資企業所得稅的合併與否，以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策，特別是所得稅優惠政策進行效益分析，一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益，並以90年以來的引進fdi為例進行分析，另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上，本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件，提出實施「漸進式」合併我國內外資企業所得稅的方案，並分析了合併的影響及對策。 -
The tax law will place foreign and domestic business on a " level playing field " by unifying the corporate income tax at 25 percent
所得稅法將會統一把企業所得稅定為25 % ，由此將外資企業和內資企業置於同一個水平的戰場。 -
Then set out from our domestic reality, it analyzes the characteristics of tax after the reform based on the data from 1994 to 2004. with the method of cross sectional analyses, it adopts the concept of the marginal tax rate to make empiristic analyses about china ’ s provincial tax growth and economic growth since 1995 to 2004
然後，從我國的實際情況出發，以1994 ? ? 2004年為例，分析了稅制改革后我國稅收收入所呈現的特徵，並採用了邊際稅率的概念，通過橫截面回歸的分析方法，對我國1995 ? ? 2004年各地區的稅收收入與經濟增長進行實證分析。 -
Any newly - invested project of an fixed capital investment of over one million dollars by foreign investors, or of an fixed capital investment of over ten million yuan by domestic investors, within 5 years from the date of putting into production and ratepaying, the benefit interests of the project taxes will return all the local retaining portion of the corporate income tax to the enterprise
凡在我市新辦固定資產投資100萬美元以上的外商投資項目、固定資產投資在1000萬元人民幣的內商投資項目，自該項目投產納稅之日起5年內，由該項目稅收受益方將企業所得稅地方留成部分全額獎勵給企業。 -
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。 -
Instead of targeting the hong kong citizens, it may be more sensible to consider levying a tax on work permit holders employed in hong kong. such a tax system is not uncommon in countries like singapore, malaysia, and the united kingdom. currently we have approximately 0. 21 million filipino domestic workers working in hong kong, each earning a monthly salary of $ 3, 800
：政府發掘稅收，處處向市民開刀，也不是辦法，可考慮徵收外地來港工作稅，由來港工作人士負擔部份稅項未嘗不合情理，新加坡、馬來西亞，以至英國實施類似收費，本港二十一萬菲傭，月薪三千八百，收取五百元稅款，作為補償在港使用公共服務的設施的代價，道理說得通，這筆收入即十二億元。 -
In the recent year although bcf has seen a great increase of its profit, tax and export, it still has a long distance to go comparing with the high demand of the competitive domestic and international market in the field of the reshuffling of the product structure, the increase of the product, the renewing of the apparatus, the enlarging of the market, the innovation of management and so on
主要產品以國際流行的混合型卷煙為主，擁有多項生產技術專利。近年來，雖然北京卷煙廠的利稅、出口都有較大幅度增長，但是在產品結構調整、產量增長、設備更新、市場擴大、管理創新等方面距離國際和國內市場激烈競爭的要求還有較大差距。 -
Tax allowance for domestic investment
應補稅的境內投資收益的抵免稅額 -
The impacts of other price - distorting institutions and policies, including tax, domestic support, logistics expenses, exchange rate were also discussed on a comparison base between china and usa : china ' s tax and local non - tax charges imposed on corn production total a distortion of 15 % of the " practical cost " since 1998, while us ' s tax, insurance expenditure and land total a distortion of 25 % of her " practical cost " ; us ' s domestic support has substantially lowered her domestic price while the protective - price policy taken by china since 1993 helped boost her domestic price, which made a negative impacts on chinese corn ' s price competitiveness
在長期內，考慮到主要要素價格的上漲趨勢，我國玉米現實成本和美國現實成本的膠著狀態不會維持多久，前景堪憂；中美兩國主產區玉米成本的對比表明目前我國主產區玉米的可比成本比之於美國的主產區heanland尚有一定優勢，現實成本也是具有優勢的。降低我國成本外支出和稅收的水平可以在一定程度上緩解現實成本的競爭壓力；美國的國內支持措施體系使得其國內玉米價格經常處于生產成本之下。 -
On a model analysis of domestic horizontal capital tax competition in transitional economies
轉軌制國家國內橫向資本稅競爭的模型分析 -
" it will remove tariffs for foreign cargo and offer tax rebates for domestic cargo
「我們將免除外國貨物的關稅以及對本國貨物提供折扣。 -
In the case of mechanical and electronic products that are the subject of a winning international bid by a chinese enterprise that uses a foreign government loan or a loan from an international financial organization, or in the case of domestic equipment purchased by an fie, if vat invoices are issued by the tax authorities using the anti - counterfeit vat invoice system on behalf of the bid - winning enterprises and fie, vat special tax payment receipts are not required to be presented when the enterprise applies for an export vat refund
二、利用外國政府貸款和國際金融組織貸款採用國際招標國內中標的機電產品，以及外商投資企業采購的國產設備，凡稅務機關利用增值稅防偽稅控系統代開增值稅專用發票並在2005年1月1日以後開具的，中標企業、外商投資企業在申請退稅時，免予提供增值稅專用稅票。 -
On the matter of increasing the consumption tax ? an issue mr tanigaki fought on and which mr abe ' s allies say will be the most pressing domestic matter for the new government ? barely a squeak
而在提高消費稅問題上，安倍幾乎沒有吱聲，日本財相谷垣禎一努力促成此事，安倍的同僚們也稱之為新一屆政府最重要的國內事務。 -
The law will unify the enterprise income tax rates between domestic enterprises and foreign - invested enterprises, and unify and regulate on pre - payment tax reduction and preferential taxation policies
這部法律的表決通過，對企業稅收實現了「四個統一」 ：即內資企業、外資企業適用統一的企業所得稅法；統一併適當降低企業所得稅稅率；統一和規范稅前扣除辦法和標準；統一和規范稅收優惠政策。
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