specific tax 中文意思是什麼
specific tax
解釋
從量稅-
Therefore, the experience and lessons of other countries " treaty practices in eliminating any contradictions between their cfc legislations and tax treaties show that it is necessary to incorporate a specific reserving clause in the tax treaty or to include a treaty - overriding provision in the cfc legislations
因此，借鑒有關國家的條約實踐，為排除cfc立法與稅收協定相沖突的任何意見，在稅收協定中加入特別的保留條款，或者在cfc立法中加入特定的條約超越條款是絕對有必要的。 -
This programme discusses the impact of capital allowances on personal and corporation tax computations, examining specific assets, the variations involved and how the typical practitioner is affected
討論資本免稅額在個人或企業的稅務計算，審查特定資產及所涉及更改部份對有關執業人士的影響。原版英文發音。 -
This paper is divided into four parts : the first part expounds the fundamental theories of social security and social security system. in the second part, it analyses the process, current situation and social signifinance and then point out the necessity to reform our social security system. the third part lets us know the social security reform experience of european courties, points out the overall thoughts, and the specific measures of three core insurance items and puts forward to levy social security tax that is the best choice to perfect the way to collect our social insurance funds
第一部分介紹了社會保障和社會保障制度的基本理論。第二部分通過分析我國社會保障制度的歷史、現狀及其社會經濟意義，提出改革我國社會保障制度的必要性。第三部分介紹歐盟國家社會保障制度改革的基本經驗，提出我國社會保障制度改革的總體思路，以及三大核心保險項目具體的改革措施，提出開征社會保障稅是完善我國社會保障籌資方式的最佳選擇。 -
As present, there is not specific definition of group ' s income tax accounting in china
目前，我國還未對企業集團所得稅會計形成一個明確的定義。 -
In 1994, the ministry of finance has focused on the development of specific standards entitled income tax accounting
隨著中國的入世，我國的稅制面臨著重大改革，所得稅會計準則的制訂已經迫在眉睫。 -
Under the condition that chinese current turn over tax system is not subject to a structural reform, on - line transactions of digital products should be identified not as sales of goods in the sense of value - added tax, but as the supply of services or transfer of intangible property respectively for business tax purposes according to specific transaction circumstances
在我國現行流轉稅體制未進行結構性的改革調整的情況下，在線交易的數據化產品提供，不宜視為增值稅意義上的銷售貨物行為，而應該區別具體情況，分別確定為營業稅意義上的提供服務或轉讓無形財產交易。 -
Specific executive standard, need seeks advice to director tax authority
具體執行標準，需要向主管稅務機關咨詢。 -
The aim of this paper is to research the theoretical basis, specific measures and relative policies in order to perfect the property tax system of our country. through describing the current situations of our property tax system and analyzing its features and its problems and causes, we should build a scientific, tight and complex property tax system. meanwhile, we must follow our real conditions to use the international experience and combine the request “ levying a unified and standardized property tax ” in the 3d party sixteenth
本文從我國財產稅制的現狀和存在問題出發，通過對國外財產稅體系的描述，在借鑒國際經驗的國情基礎上，就改進和完善我國財產稅制進行了理論及征管實踐研究，主張以物業稅為主導，合理歸並財產稅收體系中的現有稅種，適時開征遺產稅與贈與稅，同時提升財產稅收的立法層次並適度分權，建立完善財產評估制度等配套措施，在效率優先、兼顧公平的原則下，充分發揮財產稅的財政職能和公平財富的職能。 -
Specific measure is, change enterprise loses a this business severally the method of emeritus cost, change to be united to enterprise and worker according to fixed computational cardinal number and extraction scale by social insurance device or tax authority collect emeritus fee, form the emeritus fund that consolidates management by the society, the emeritus charge of company worker extends directly by social insurance device, or entrust bank, post - office generation hair and entrust an enterprise to extend, in order to achieve balanced with the emeritus expense burden that reduces an enterprise, the equal competition that is an enterprise creates a condition
具體辦法為，改變企業各自負擔本企業退休費的辦法，改由社會保險機構或稅務機關按照一定的計算基數與提取比例向企業和職工統一徵收退休費用，形成由社會統一治理的退休基金，企業職工的退休費用由社會保險機構直接發放，或委託銀行、郵局代發以及委託企業發放，以達到均衡和減輕企業的退休費用負擔，為企業的平等競爭創造條件。 -
Budget surpluses are the norm, which in turn has allowed the government to accumulate considerable fiscal reserves. the 1998 99 budget focuses on sharpening hong kong s competitive edge through several initiatives and specific tax concessions, including
一九九八至九九年度預算案的重點，是以多項新措施和特定稅項的寬減加強本港的競爭優勢，包括： -
China pays more attention to the wind electric power generation in the recent year and promulgates many relative policies to encourage and support its development ; the government also brings it into the “ eleventh five year plans ”. but except the regulation about wind electric power generation getting into the net, now china has not promulgates more specific regulations to low down the price of wind electric power, especially lack of the financial subsidy and tax - reduction policies. these are the main reasons that make the cost china ’ s wind electric
論文從風力發電成本控制展開，結合項目管理知識，採用定量和定性相結合的方法，把風力發電場成本控制分為風力發電機組及其附件等設備采購成本控制、施工環節成本控制、運營維護成本控制來分析，指出各環節成本控制方面存在的問題，並提出了解決白城富裕風力發電場各環節成本控制的具體方法，以期達到收益最大化。 -
Article 13 the discount rate is the pre - tax interest rate, which can reflect the time value of money in the present market and the specific risks of the asset
第十三條折現率是反映當前市場貨幣時間價值和資產特定風險的稅前利率。 -
Today there are over 300 experts with specific knowledge in the area of tax, law and accounting matters in germanys 14 major cities, serving significant numbers of national and international customers from various industrial and commercial sectors
1979年horst wollengarten先生稅務師，審計師在亞琛成立了wotax ，至今已在德國14個城市擁有分公司。 300多名稅務，法律和會計等方面的專家給來自國內外不同行業的客戶提供咨詢。 -
This article introduces the system development of resource taxation in china, the contents of the current resource taxation ; international research in the resource taxation, the types including out - related taxes, profit taxes and property taxes, in details : fixed fee, specific or ad valorem duty, higher rate of income tax, progressive profit tax, resource rent tax, brown tax, product - sharing, resource rent tax with equity, and carried interest. this paper analyses the devise question in the chinese resource taxation system : 1
本文詳細的介紹了我國資源稅制度從無到有的發展過程，現行資源稅制度的主要內容；國外資源稅的主要類型：產出型資源稅、利潤型資源稅和財產型資源稅，以及國際上常用的資源稅課征方式：固定費用、從量與從價稅、較高稅率的收入所得稅、累進利潤稅、資源租用稅、布朗稅、產品共享、股權替代和附帶權益；運用大量篇幅分析了我國現行資源稅設計中存在的問題： 1 -
The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the people ' s governments of the provinces, autonomous regions and municipalities directly under the central government within the range prescribed by these regulations
納稅人經營娛樂業具體適用的稅率，由省、自治區、直轄市人民政府在本條例規定的幅度內決定。 -
Based on the specific tax system in china, the article focuses on the tax effect on corporate financial policies. it ' s divided into four parts. in the first section, the paper reviews a great deal of relevant literature documented in journals home and abroad
本文以稅收與財務政策之間的關系為研究主線，在學習、總結和吸收國外相關研究成果的基礎上，結合我國稅收制度，研究和探討公司財務政策的稅收效應。 -
Provide assistance to project managers on specific tax and legal aspects
為項目經理提供特殊的稅款和法律方面的協助。 -
Finally, this article designs the specific tax system of our occupational pensions and puts forward suggestions to improving the pension system and some measures proposed
最後，本文提出了我國企業年金稅收制度的具體設計，並對完善年金稅制及一些配套措施提出了建議。 -
Citizens legal entities or other organizations who have interests in specific tax administrative enforcement brought for prosecution have the right to participate in the prosecution
107同提起拆訟的具體稅務行政行為有利害關系的公民、法人或其他組織，有申請參加訴訟的權利。 -
Individual taxpayers, besides using digital certificates, can also use their taxpayer identification number and e - tax password to authenticate their identity when make use of this service to enquire about both the general and their specific tax information such as the status of their tax return, assessment and payment and trc account balance
除使用數碼證書，個別人士亦可使用稅務編號和稅務易通行密碼核實身分。使用互動稅務查詢服務，除了可取得一般的稅務資料外，還能夠查詢個人的稅務資料，如他們的報稅表、評稅和付款狀況，以及儲稅券帳戶的結餘。
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