fiscal authorities 中文意思是什麼

fiscal authorities 解釋
財政管理機構
  • fiscal : adj. 1. 國庫的。2. 〈美國〉財政上的；會計的。n. 1. 財政部長；（蘇格蘭等的）檢察官；（西班牙及葡萄牙的）檢察長。2. 印花稅票。3. 財政年度，會計年度。
  • authorities : 當局，權力，權威
  1. Article 41 chinese - foreign cooperatively - run schools, at the end of each fiscal year, shall prepare financial and accounting reports, commission public auditing institutions to conduct auditing work in accordance with law, publicize the audit findings, and file such information with the examination and approval authorities for the record

    第四十一條中外合作辦學機構應當在每個會計年度結束時製作財務會計報告，委託社會審計機構依法進行審計，向社會公布審計結果，並報審批機關備案。
  2. Internal auditing is a behavior led by major principals or authorities, undertaken by an independent auditing agency and professional auditors, under related regulations and system, adopted by certain methods and procedures to supervise and evaluate the authenticity, validity and benefit of fiscal, financing and economic activities of an enterprise and its affiliated organizations

    內部審計是在本單位主要負責人或者權力機構的領導下，由單位內部設置的獨立審計機構和配備的專職審計人員，根據有關法規、制度，採用一定的程序和方法，獨立監督和評價本單位及所屬單位財政收支、財務收支、經濟活動的真實、合法和效益的行為。
  3. It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively

    研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。
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