inhabitant tax 中文意思是什麼

inhabitant tax 解釋
居民收入稅
  • inhabitant : n. 1. 居民，住戶，常住居民。2. 棲息的動物。
  • 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. Individual inhabitant tax

    個人居民稅
  2. Corporate inhabitant tax

    法人居民稅
  3. Local inhabitant tax

    地方居民稅
  4. As for the review of the criteria for distribution of the two corporate taxes corporate enterprise tax and corporate inhabitant tax, this is nothing but an infringement of taxing power

    至於重新審查兩類法人稅收法人事業稅和法人稅的分配標準，則不啻是對稅收制度的損害。
  5. In international tax revenue, in inhabitant tax revenue jurisdiction " inhabitant " the determination, is a sovereign state correctly exercises the tax revenue jurisdiction key to be at

    在國際稅收中，居民稅收管轄權中的「居民」的確定，是一個主權國家正確行使稅收管轄權的關鍵所在。
  6. 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。
  7. Because the present various countries law regarding the inhabitant recognized the standard is inconsistent, as well as the transnational obtained existence, causes the dual taxation question which the dual inhabitant status but causes to be day by day serious, therefore the inhabitant status confirmation becomes in the international tax revenue relations to receive the universal attention day by day the focal point

    由於目前各國法律對于居民的認定標準不一致，以及跨國所得的存在，導致雙重居民身份而引起的雙重征稅問題日趨嚴重，所以居民身份的確認日益成為國際稅收關系中的一個受到普遍關注的焦點。
分享友人
分享到 Line

分享到臉書