expenditure tax 中文意思是什麼

expenditure tax 解釋
消費支出稅
  • expenditure : n. 1. （時間、勞力、金錢等的）支出，花費。2. 消費；開銷；費用，經費。3. 支出額，消費額。
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. 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。
  2. Part3 : the problems with china ' s fiscal policy on venture capital. the problems include : a definite and integrated system of fiscal law on venture capital has not be built up. the present tax law and code are not fit for the development. the government expenditure on tech - research and product - transform is not enough. the structure of government expenditure is not in reason. the efficiency of the go

    指出問題主要包括以下幾點： 1 、缺乏一種針對風險投資的明確而又完整的財稅法律與政策支持體系； 2 、現行稅收法律政策不利於風險投資業的發展； 3 、財政投入科技研發和成果轉化的資金總量不足，並且存在結構性問題，資金使用效率低下的問題普遍存在。
  3. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  4. Before and after tax and fee reform, the township financial revenue and expenditure manifest obvious otherness as well as notable continuity

    稅費改革前後，鄉鎮財政收支一方面表現出了明顯的差異性，另一方面表現出了顯著的延續性。
  5. Tax ustment for depreciation and amortisation expenditure

    折舊攤銷支出納稅調整額
  6. Hong kong s existing tax base is very narrow by international standards, relying on only a limited range of taxes and non - tax income to support our public expenditure

    以國際標準來說，香港現有的稅基非常狹窄，只依賴有限的稅種及非稅項收入來應付公共開支。
  7. Tackling fiscal deficits, budgeting of government income and expenditure and introduction of new taxes including proposals on boundary facilities improvement tax and goods and services tax

    處理財政赤字政府收支預算及開徵新稅項包括邊境建設稅及商品及服務稅的建議
  8. Uniform receipts and expenditure, fiscal system of payment partly in kind and partly in cash, system of tax division between central and local, sketchily compartmentalize main revenue right and classify the mostly tax categories

    統收統支、財政包干制、分稅制，主要集中對收入財權進行了粗略的劃分，對鄉鎮幾個主要稅種進行了分類。
  9. 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。
  10. The discuss starts from the " positive externalities " of tech - research and development, pointing out that the products of tech - research and development somewhat has the property of " public good ". without < wp = 8 > government ' s interfere, the intensity of tech - research and development by private section ca n ' t meet the need of " pareto optism " because of the " positive externalities ", as a result, the items of venture capital are insufficient and the development of venture captal will be pull back. rational policies of government expediture can internalize the " positive externalities " - transforming them to more revenue or less cost of the tech - research and development private suppliers. be feared of the high risk at the beginning of venture capital, the private section ca n ' t provide enough capital, the " capital gap " should be fetched up by government with equity capital, creditor ' s right capital, subcidy, at the same time, some other means, such as government purchase, credit guarantee, capital insurance, tax expenditure can promte private capital, is also important. in this part, the function of the above means, the establishment and enforcment of them are breafly discussed. because tax policies play a critical role in fiscal policy, r - y chart is used to analyse the relation between tax and venture capital, at last, a conclution is drawn : tax expenditure can promote venture capital

    這部分論述從科技研發成果的「外溢性」入手，指出科技研發成果在不同程度上具有「公共品」性質，這種外溢性使得在純市場條件下，私人部門研發活動強度達不到社會資源配置最優的要求，也使風險投資項目來源不足， < wp = 6 >阻礙風險投資的發展。合理的政府財政支出政策可以使「外溢性」內部化。之後，論述了風險投資資本來源與政府財政支出政策的關系，由於風險投資尤其是其初期的高風險性，民間風險資本不足，應由政府以股權及債權投資、補助等財政直接支出方式彌補資本缺口，運用政府采購、財政擔保、保險、貼息、稅收優惠等間接支出方式，鼓勵民間資本進入風險投資領域也同樣重要。
  11. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  12. The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control

    自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。
  13. Expenditure tax regime

    支出稅稅制
  14. On the basis of elaboration of the content of public finance management and the necessities of establishing china ' s public finance, this paper introduces systematically the content of public finance management of hongkong, macao and taiwan from the aspects of management of finance revenue and expenditure, finance management principles, current tax system, tax management system and system of tax management and finance management of government and finally it makes a comparison home and abroad and draws lessons from them

    本文在闡述公共財政管理的基本內容及創建我國公共財政的必要性基礎上，重點從政府的財政收支管理、理財原則、現行稅制及稅務管理、財政管理體制等方面，對港澳臺的公共財政管理內容做了系統的介紹，最後對其進行了國內外比較及借鑒。
  15. In terms of contents of the article, it firstly defines tax planning which means that by means of present taxation laws, tax - payers who obey taxation laws exercise the rights of themselves actively and fully to plan the paying taxes of operating things in advance, so as to decrease expenditure of tax increase the net cash flow of enterprises and raise its competition

    就其內容來說，本文首先對納稅籌劃的含義進行了定位。納稅籌劃（ taxplanning ） ，是指納稅人依據現行稅法，在遵守稅法的前提下，主動和充分運用納稅人的權利，站在納稅人角度，事前對經營事項的納稅事務進行策劃，以達到減少稅收支出、增加企業現金凈流量和提高企業競爭力的目的。
  16. The last two parts discusses the practice of the income tax expenditure

    最後兩個部分結合前面的理論分析，對所得稅稅式支出的實踐進行探討。
  17. China is familiar with tax expenditure as the development of reformation and economy

    隨著我國的改革開放和經濟發展，稅式支出對中國已經不再陌生。
  18. Fiscal sociology, mode of fiscal regulation, fiscal balance, tax state, tax expenditure

    財政社會學、財政調控模式、財政平衡、賦稅國家、稅式支出。
  19. Some reflections on the polity orientation of tax expenditure ways in the adjustment of industrial structure

    產業結構調整中稅式支出政策取向的思考
  20. Advertising expenditure tax payment ustment amount

    廣告支出納稅調整額
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