income tax legislation 中文意思是什麼

income tax legislation 解釋
所得稅立法
  • income : n （定期）收入，所得，收益。 an earned [unearned] income 勞動[不勞]所得。 draw a large income 收...
  • 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...
  • legislation : n. 1. 立法。2. 〈集合詞〉法規。3. 立法機構的審議事項。
  1. In the statute of corporate income tax justice requires that legislation and enforcement should carry out just taxation principle consistently

    具體於我國企業所得稅法，公平即要求在我國企業所得稅法的立法、執法中始終貫徹稅收公平原則。
  2. Firstly, this article begins with introducing the development and implication of just taxation principle, then i describe the embodiment of just taxation principle in the statute of corporate income tax. secondly, i illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and i analyze the reasons of causing unfair taxation. i think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of " efficiency coming first, balancing justice " and the legal defects

    首先，論述了稅收公平原則的演進及其內涵，並分析了稅收公平原則在現行企業所得稅法中的體現；其次，概括了在定稅、征稅、用稅方面的稅收不公現象，繼而從理論和實踐層面上對現行企業所得稅法中稅收不公的危害作了考察，並對引起稅收不公的原因作了分析，筆者認為是法律工具主義的法觀念、 「效率優先、兼顧公平」的立法理念和法律缺陷三方面的原因；最後，對稅收公平原則在我國企業所得稅法中的實現提出了相應的對策，包括法觀念和立法理念的轉變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監督制度，以期促進我國企業所得稅法稅收公平原則之實現。
  3. However, under the influence of special historical background, there still exist grave drawbacks in legislation, content, administration, standardized treatment of tax accounting in tax law. with china ' s entry into wto, together with the changes in international income tax system and the corresponding changes in financial accounting system and principles, it is becoming increasingly urgent to improve and perfect chinese corporate income tax system

    但是，由於受特殊的歷史背景影響，企業所得稅法律與制度無論從立法規范、內容體系還是在征管體制、稅務會計的規范處理等方面都存在著比較重大的缺陷，特別是隨著中國加入世界貿易組織和國際上所得稅制度與之相應的財務會計制度與準則的變化，使得我國企業所得稅制度的改革與完善日益迫切。
  4. Besides the above - mentioned obstacle others like lacking of the regulations about the tax and accountant of stock option are also existed. in other countries the income from stock option can get tax preference avoiding the income to be influenced by the high tax rate. so it is very important to amend the present legislation to provide rooms for stock option system

    首先介紹我國的期股制，期股制是我國引入股票期權制度過程中結合我國的實際情況的產物，但是通過對我國幾種典型的期股制的介紹和評價，可以看出我國的期股與股票期權的不同。
  5. This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation

    本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。
  6. The value, legislation and implementation of the individual income tax law

    個人所得稅法的價值及其立法與實施
  7. Esops has become a standard plan for employee ownership plan in western countries. although esops in united states is recognized as a benefit that employers may provide to their employees under erisa of 1974, the tax reduction act of 1975 and later legislation, it does not make promise to offer some kind of fixed income or bonus to employees. employee income will be related to the return in their investment to the company, which will be very incentive to the employee

    現在， esops已成為西方員工持股制度的典型，雖然它也是美國眾多福利計劃的一種，但它不向員工保證提供某種固定收益或福利待遇，而是將員工的收益與其對企業的股權投資相聯系，從而將員工個人的利益同企業的效益、管理和員工自身的努力等因素結合起來，因此帶有明顯的激勵成分。
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