tax harmonization 中文意思是什麼

tax harmonization 解釋
稅率協調
  • 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...
  • harmonization : n. 調和，一致。
  1. The paper studies on the process of company tax harmonization in european union ( eu ) in the process from economic integration to political integration in the internal market, based on the analyses of the negative effect of 15 different national systems of company tax in eu

    本文探討了歐盟在經濟一體化到政治一體化過程中歐盟公司稅協調的提出，從不同角度分析歐盟成員國公司稅的差異所帶來的負面效應，著重介紹了歐盟在公司稅協調上提出的建議及取得的進展。
  2. New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change

    新法在納稅人、稅率、扣除、稅收優惠等方面與現行稅法有諸多不同，它實現了內，外資企業所得稅法的統一，在「統一稅法，統一稅率，統一稅前扣除，統一稅收優惠」的四個統一基礎上，對稅收的征管方式實行了某些變革。
  3. Second, analyzes the problem of 15 different national systems of company tax bring about, these problems are examined in detail from three point of view, that is efficiency, fairness and administration. on basis of these analyses, the paper put forward the necessarily of company tax harmonization. third, the concept of tax harmonization

    分別從公司稅體系的不同、稅率的不同、折舊方法的不同以及對公司集團的稅收處理方法上的不同等四個角度對歐盟各成員國公司稅的差異進行比較，然後從效率、公平和管理三個角度去分析歐盟成員國公司稅的差異帶來的問題，也就是協調的必要性。
  4. The dissertation aims at : ( i ) presenting and appraising the practices and theories of foreign international tax competition ; ( ii ) analyzing the effects of international tax competition ; ( iii ) analyzing international tax competition in the frame of the optimal taxation theory ; ( iv ) exploring the possibility and feasible ways of international tax harmonization ; ( v ) puting forward suggestions on china ' s strategy of international tax competition

    本論文試圖運用西方國際稅收競爭的理論，來考察國際稅收競爭的經濟效應、國際稅收競爭下的資本最優課稅以及國際稅收協調的現實性與可能方式；並進而提出我國面對國際稅收競爭的對策。
  5. The final chapter of the thesis puts forward countermeasures to resolve problems the informal subnational tax competition has brought, using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect subnational tax competition, which includes the transformation of government function to set up a administrative system ruling by law accord with market economy ; deepening the reform of tax - divided system to regulate intergovernmental fiscal relationship ; improving the management of taxation planning to make it subordinated to economic tax resource ; creating fundamental conditions beneficial to subnational tax competition and so on

    第三部分針對我國政府間稅收競爭存在的問題，借鑒有關國家協調稅收競爭的方法，參照財政學者關于稅收競爭的假設條件，提出了規范我國政府間稅收競爭的相應對策。包括：轉變政府職能，建立市場經濟下的法治政府；深化分稅制改革，規范政府間財政關系；改進稅收計劃管理，使稅收計劃服從經濟稅源；創造規范政府間稅收競爭的基礎條件。
  6. In this section, the paper introduces the whole process of company tax harmonization in eu from year 1962 till now. ruding report in 1992 is a comprehensive study on company tax in eu, however its detailed and valuable findings and recommendations met with limited support and failed to achieve much progress

    從1962年紐馬克報告第一次提出歐盟公司稅協調開始到最近兩年歐盟所採取的雙路線戰略分五個部分對各階段歐盟委員會提出的建議內容、結果及其進展進行介紹和分析。
  7. Since the goals of the countries are diversiform, the environmental tax measures are different as well, some of them even will bring the discrimination and breakage to the free trade in goods. and the border tax adjustments system has emerged as the times require, it is of great significance to the harmonization between the free trade and the environmental protection goals

    辯證地看國際貿易與環境保護之間的關系，貿易並不是造成環境問題的主要原因，但貿易把國際性需求與供給聯系起來，就能直接或間接對環境造成正面或負面影響，二者應當是相輔相成，互相促進的，二者的緊密結合是社會、經濟實現可持續發展的一個重要方面。
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