objective tax 中文意思是什麼
objective tax
解釋
客體稅, 對物稅-
Chapter 3 analyses the obstacles - - the vulnerable legal protection, vague understanding of the public, inexplicit objective of local government, distorted system of land rent, tax and fees and obsolete management methods - - of perfecting the leasehold system at first
目前，由於國家立法滯后、人們思想認識模糊、地方政府目標不明確、城市土地租稅費體系不合理和管理缺乏創新等因素，我國城市土地租賃制度還很不完善。 -
In june 1998, a senior government counsel from the department of justice conducted a series of seminars and workshops for officers of the field audit group, the investigation unit and the appeals section. in addition, tax inspectors with duties, which include attending court hearings also, participated in the course. the main objective of the course was to provide the 100 participants with legal training, particularly in respect of evidential matters
為增強職員的法律知識，特別是關于證據方面的問題，本局在1998年6月邀請了律政司的一名高級政府律師為實地審查組、調查科和上訴組人員，以及需要出席法院聆訊的稅務督察舉辦研習課程，共有100名人員參加。 -
The accommodation tax is an original local tax non - statutory objective tax introduced by the metropolitan government to provide the financial resources required to implement policies that aim to enhance the attractiveness of tokyo as an international city and to promote tourism in the city
住宿稅是為了確保提高東京作為國際性大都市的魅力和發展城市旅遊業的資金來源，由東京都制定的一項獨創的稅目法定外目的稅。 -
The objective of the course is to bridge this gap by providing a framework for recognizing tax planning opportunities and applying basic principles of tax strategy
而這堂課程的目標即是以提供認知稅務規劃時機，及遵循稅務策略基本原則的架構，來彌補這個差異。 -
The objective terms include the differences of revenue from tax jurisdiction, tax rate, the cardinal number of tax, the methods of anti tax avoidance. the stimulating factors include the inflation and the limit tax rate
這些客觀條件包括稅收管轄權的差別、稅率的差別、稅基的差別、反避稅方法的差別等等，而對國際稅收籌劃產生刺激性作用的因素包括通貨膨脹和邊際稅率。 -
Our objective is to ensure that the government would have a stable stream of revenue while keeping a low, simple and predictable tax regime
我們的目標是要確保政府有穩定的收入，而同時亦維持簡單明確的低稅制。 -
The model includes three aspects ( 1 ) objective : aspect. regional leading industry choice ( 2 ) criterion aspect : comparative advantage criterion, industrial relationship criterion, technology advancement criterion, market potential criterion ( 3 ) norm aspect : location quotient, comparative labor productivity, comparative fund profit and tax rate, area ’ s added value proportion, industrial influence coefficient, industrial sensitivity coefficient, technology advancement speed, technology progresses contribution rate, growth rate, demand income elasticity
模型共分三層:目標層? ?區域主導產業選擇;準則層? ?比較優勢基準、產業關聯基準、技術進步基準、市場潛力基準;指標層? ?區位商、比較勞動生產率、比較資金利稅率、區內增加值比重、產業影響力系數、產業感應度系數、技術進步速度、技術進步貢獻率、增長率、需求收入彈性。 -
The first part, we discuss the law basis of international tax planning, that is to say the objective terms and stimulating factors
第一部份，闡述了跨國納稅人進行國際稅收籌劃的法律依據，也就是進行稅收籌劃的各種客觀條件及刺激性因素。 -
Through inner coordination one enterprise group can formulate market dominance. in some country related party transactions can escape tax legally. but in our country related party transactions make enterprise evaluation lose the objective foundation, it give related party chance to plunder listed company ' s wealth, at last it make listed company lose ability to develop itself
企業集團內部進行的關聯交易可以降低交易成本、提高經營效率，並通過內部財務和經營政策協調構建市場競爭優勢，最後關聯交易還可以實現合法避稅，降低企業集團整體稅負，這些是關聯交易的積極方面；當前，我國上市公司關聯交易使企業業績評估失去客觀基礎，為關聯方「掏空」上市公司和配合二級市場炒作提供了工具，最終使上市公司失去自生能力，這些是上市公司的消極影響。 -
The affirmation of tax planning in " temporary regulation of the qualification of certified tax accountant " indicated that the enterprises have right to plan their to get the objective of tax saving
我國的《注冊稅務師資格暫行規定》對稅收籌劃的肯定已表明了我國企業已有稅務籌劃的權利。 -
In line with our objective of maintaining a non - discriminatory tax regime for businesses, we are proposing to conclude a comprehensive dta, which covers double taxation relief provisions for all types of businesses, including financial services
為配合我們確保現行稅制下各行業獲公平對待的宗旨，我們建議簽訂全面的避免雙重課稅協議，為各行業，包括金融服務業，提供雙重課稅寬免。 -
Part three : analyzing the present situation of developing housing mortgage securitization in china, including the elementary mortgage market, the mortgage guarantee and insurance mechanism, intermediary agency in capital market, potential investors, and law circumstance, tax, accounting etc. part four : depending on the analysis of the second part and the third part, putting forward the steps and strategies to develop housing mortgage securitization in china and the objective mode of housing mortgage securitization in china
第三部分：分析我國目前發展住宅抵押貸款證券化的背景條件，包括住宅抵押貸款初級市場、抵押擔保保險機制、中介機構、潛在的機構投資者、相關的法律環境、稅收、會計等一系列條件。第四部分：通過第二、三部分的分析，提出我國發展住宅抵押貸款證券化的策略和目標模式。 -
Objective analysis cannot begin until the need for raising the tax has been accepted beyond question
所以要客觀分析一種稅項是否可接受，便先要確立此項徵稅的必要。 -
This paper analyzes theoretically the objective, function, component elements of individual income tax, and its present working conditions practically, and points out its imperfection and put forward that we should normalize the environment. of tax by means of laws and fortify people ' s tax consciousness. we also should draw lessons from foreign advanced experience, optimize the tax system, strengthen the policy of management of taxation, and provide references for the revision of individual income tax system so as to improve and perfect the system, thus propel the internationalized reform movement of individual income tax system
本文從理論上分析了個人所得稅法的價值目標、功能及構成要素，從實踐上分析了現行個人所得稅制運行狀況，指出了現行個人所得稅法中存在的缺陷，提出了應用多種法律手段規范治稅環境，增強全民納稅意識，並借鑒國外先進經驗，結合中國國情，優化稅制、強化征管的對策，為個人所得稅法的修訂提供參考意見，逐步完善個人所得稅制，推動我國個人所得稅制國際化改革運動。 -
I stress on three requests to the objective aspects of the crime of evading taxes. the first is the illegality of the action, which includes the break of tax material law and the tax procedural law. the second is the statute of the actions and means, which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means.
著重論述偷稅罪客觀方面的三項要求：一是行為的違法性，包括違反稅收實體法和稅收程序法；二是行為手段的法定性，即僅限於「偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報，進行虛假的納稅申報，以假報出口或者其他欺騙手段騙取」 ；三是行為量化標準的法定性，即必須同時滿足法律規定的絕對數和相對數兩條件。 -
As recommended by the financial secretary in the 2000 budget, an advisory committee on new broad - based taxes has been set up to look into the suitability of introducing new types of broad - based taxes, and to consider what form such taxes should take and their implications. our objective is to ensure that the government would have a stable stream of revenue while keeping a low, simple and predictable tax regime
根據財政司司長在《二零零零年政府財政預算案》的建議，稅基廣闊的新稅項事宜諮詢委員會已成立，專責研究引進一些稅基廣闊的新稅項是否合適，以及考慮徵收形式上的具體安排及其影響。我們的目標是要確保政府有穩定的收入，而同時亦維持簡單、明確的低稅制。 -
Promoting voluntary compliance is the ultimate objective of every tax administration and means much more than day - to - day enforcement measures
促進納稅人自願遵守稅務規定，是每一個稅務機關的長遠目標，比任何執法的行動更形重要。 -
Another important objective of the bill is to strengthen anti - avoidance provisions relating to deductions for interest payments - one of the allowable deductions under profits tax
條例草案另一重要目標，是加強有關扣除利息支出的防止避稅條文。利息支出在計算利得稅時是一個可扣除的項目。 -
Through expounding the concept of tax planning, the objective condition of tax planning, the rationality and the certainty of tax planning under current tax system, the preparation of tax planning and the method of tax planning, combining the concrete conditions of jinan weiming industry company, integrating the practice with the theory, the thesis adopts the method of qualitative and quantitative analysis, provide an overall tax planning for jinan weiming industry company on such 9 fields related to tax as the taxpayer ' s identity of value - added tax, buying and selling activities, hotels renting and pooling, freight charges, enterprise present, economic contracts, bad account transfer, advertisement models and depreciation with the aid of the number analysis, the charts and the mathematic tools
本文在通過對納稅籌劃概念、納稅籌劃產生的客觀條件、現行稅制下企業納稅籌劃必然性和合理性的分析、納稅籌劃的準備工作以及納稅籌劃方法進行理論闡述之後，結合濟南偉民實業總公司的具體情況，通過理論聯系實際，採用定性與定量分析相結合的方法，藉助于數字分析，表格，數學工具等形式對濟南偉民實業總公司包括增值稅納稅人身份、購銷活動、酒店出租與聯營、運費、企業捐贈、經濟合同、壞帳轉銷、廣告宣傳方式和固定資產折舊等九個涉稅事項進行了納稅籌劃。通過本論文的撰寫，幫助濟南偉民實業總公司通過合理納稅籌劃，提高企業經濟效益，增強企業競爭力。 -
Chapter 5 makes empirical analysis with 4 representative cases, i. e. the tariffs coordination dominated by gatt / wto ; the tax agreement under the guidance of un rules and oecd rules ; the benefits coordination of tax in oecd and the practice of european tax integration. the chapter also gives an objective evaluation of their effects
第五章選擇gatt wto主導的關稅協調實踐， 《 un範本》和《 oecd範本》指導下的稅收協定實踐， oecd的稅收利益協調和歐盟稅收一體化實踐等四個典型案例進行實證分析，並對其效應進行客觀評價。
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