local transfer tax 中文意思是什麼
local transfer tax
解釋
地方性傳遞稅-
A transfer of certain allowable head office administrative expenses by means of a charge to a local branch or subsidiary in hong kong would be allowed as a deduction for hong kong tax purposes, to the extent to which they were incurred during the basis period for the year of assessment in the production of profits chargeable to tax
在計算香港分行或附屬公司的利得稅時，如總公司將部份可扣除的行政費用轉帳，則此項轉入的費用也可予以扣除，但亦?限於在有關課稅年度的基期內用以賺取應評稅利潤的部份。 -
Article 57 where the valuation or the receipt or payment of usage fees in respect of such business dealings as the transfer of property or the granting of rights to the use of property between an enterprise and an associated enterprise is not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to amounts that would be agreed to by unassociated and unrelated parties
第五十七條企業與關聯企業之間轉讓財產、提供財產使用權等業務往來，不按獨立企業之間業務往來作價或者收取、支付使用費的，當地稅務機關可以參照沒有關聯關系所能同意的數額進行調整。 -
For those investors who invest in industrial projects, can be provide land by agreement according to administrative transfer standards. after paying for the migration ' s removal, aftercare and plant compensation once, the land transfer charge of the project can be returned from the tax subsistence of the local financial department handed in by the enterprises to support the development of the enterprise
對工業項目，可以協議方式供地，項目投資者除拆遷補償費、安置費和青苗補償費一次性到位外，其土地出讓金由投資方墊付后，從項目所產生的地方稅收中由財政分期列支，用於支持企業發展。 -
Second, presents that real estate tax should incline to all levels of local government according to the systematical defects, and integrate the " five taxes and one fee " to a single real estate taxation, therefore, designs a inside - outside united, urban - rural united, and house - land united chinese real estate taxation system reforming plan in general. third, presents that real estate transfer taxation should incline to local government ( especially county and rural government ) according to the systematical defects, and incorporates present taxation to a single real estate transfer taxation, therefore, designs chinese real estate transfer taxation reforming plan in general
第二，針對中國現行不動產保有稅在稅權劃分、稅種設置和稅制要素存在的制度缺陷，提出中國不動產保有稅的稅權應分別向不同層級的地方政府傾斜，並進行「五稅一費」的整合，即將現行的城鎮土地使用稅、耕地佔用稅、農業稅、房產稅、城市房地產稅和城鎮土地使用費的整合為單一的不動產保有稅，從而在整體上設計一個內外統一， 、城鄉統一和房地統一的中國的不動產保有稅制的改革設想。 -
When one needs to transfer the invoice out of the county ( city ) for examination, one shall contact the county ( city ) tax authorities and use local invoice - changing certificate
需要調出外縣（市）的發票查驗時，應與該縣（市）稅務機關聯系，使用當地的發票換票證。 -
The excess revenue was mainly spent for the following purposes : to pay off longstanding arrears in export tax rebates and payments for returning farmland to forests, to increase tax rebates and general transfer payments to local governments in accordance with the law, to increase legally mandated expenditures for education, science and technology, and to increase expenditures for the social security fund, for policy - mandated bankruptcy of enterprises and for basic cost of living allowances for residents
超收收入主要用於解決出口退稅和退耕還林等歷史欠賬，依法增加對地方稅收返還和一般轉移支付，增加教育、科技等法定支出，增加社會保障基金、企業政策性破產、居民最低生活保障等支出。 -
Meanwhile, the author establishes the standard system to measure the tax level, and takes optimal proposals on the tax system structure, the transfer of value - added tax and the integration of tax of local and foreign enterprises. the article develops the research contents of enterprises " tax system in china from several aspects, such as game theory relationship between government and enterprises, the tax burden, the tax structure and species and tax levy and management system of enterprises and etc
同時，本文也建立了衡量企業稅負水平的標準體系，並提出企業稅制結構、增值稅轉型和統一內外資企業所得稅的優化方案，從政府與企業的博弈關系、企業的稅收負擔、企業稅制結構、稅種和征管體系等方面進一步豐富和發展我國企業稅制的研究內容。
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