tax neutrality 中文意思是什麼

tax neutrality 解釋
稅收中性
  • 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...
  • neutrality : n. 1. 中立；中立地位；不偏不倚。2. 【化學】中性；中和。
  1. The second part mainly introduces the theoretical basis of the income tax administration of enterprise merger and cites three principles in policy making. such as economic reasonability principle. neutrality principle and anti - tax avoidance principle

    第二部分著重介紹了企業合併所得稅管理的理論基礎，列舉了政策制定上應遵循的三大原則：經濟合理原則、中性原則、反避稅原則。
  2. After researching the present achievements on tax law on e - commerce, the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce. the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality

    本文試圖以電子商務之技術特徵為切入點，在梳理電子商務涉稅問題研究現狀的基礎上，從稅收之經濟本質與經濟上「可稅性」理論之角度論述了對電子商務征稅的可能性，在此前提下進一步從稅收公平原則與稅收中性原則出發闡釋了對電子商務征稅的必要性。
  3. In my paper, after analyzing the subsistent issues and the maladjustment of tax policies, integrating the situation of our country and the practical complexion as a developing nation, i discuss that we should preserve the regulations of relating to the tax neutrality and tax non - neutrality to improve and optimize tax policies, tax regulations, tax laws and tax systems when our country enters to the wto

    當前我國稅收政策存在許多的問題及與wto規則不適應之處，應結合我國國情和作為發展中國家的實際情況，從稅收原則、稅收法律、稅收制度各個方面，探討加入wto后的稅收政策。加入wto后，我國稅收政策設計必須在wto框架下遵循稅收中性和非中性（宏觀調控）相結合的稅收原則。
  4. This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity, and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce

    這樣能夠在更大程度上體現稅收中性原則和實現課稅公平，也有利於我國對電子商務課征流轉稅的制度與未來可能形成的電子商務流轉稅國際協調規則的接軌。
  5. " tax - synergy " may affect the financial decisions of the firms so that investments are undertaken, which would not have been made without taxation. if asset reorganizations of other companies are favored, for example, the tax system is not neutral in this respect. one may call this the absence of " reorganization - neutrality " in the tax system

    反對給予稅收激勵政策的學者則認為，資產重組中的要約溢價主要來源於稅收節約，稅收引致的財務協同效應對公司投資決策產生影響，這種稅制的「缺乏中性」將導致私人收益和社會收益的偏離，產生效率損失。
分享友人
分享到 Line

分享到臉書