tax scope 中文意思是什麼

tax scope 解釋
稅務范圍
  • 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...
  • scope : n 1 （活動）范圍。2 眼界，視界；視野；見識。3 力量，能力。4 發揮能力的「用武之地」，餘地；機會。5...
  1. When the time limit of the preference policies constituted by our country and our province is over, we will support all the items which are put into the support field by the government with fund in the form of finance payment, the abetting scope ; the first 3 years not below 50 % of the company income tax which turn in to county ( engraft, reconstruct, rent, cooperate, annex, share, purchase, recompose the primary company, evaluate according to the new technology enterprises ; the later 4 years, not below 30 % for advanced and new technology enterprises

    執行國家和省出臺的優惠政策期限結束后，凡列入政府扶持范圍的，通過財政支出渠道安排資金，給予支持，其支持額度為：前3年按不低於企業繳納的屬縣級收入的企業所得稅（嫁接、改造、租賃、聯合、兼并、參股、收購、重組現有企業的，按新增企業所得稅計算，下同）的50 % ，其中：高新技術企業不低於60 % ；后4年不低於繳納的屬縣級收入的企業所得稅的25 % ，其中高新技術企業不低於30 % 。
  2. It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the function and significance briefly

    主要通過界定納稅評估的內涵、基本特徵和構成要素，劃定納稅評估范圍，在稅收征管中對納稅評估進行合理定位。
  3. For the relocation of an expatriate staff in or out of hong kong upon assumption of a new post or termination of an existing post here, the payment by the employer is not made for holidays and will be out of the scope of the charge. registered users of teletax may lodge tax returns electronically by using a password

    為了方便市民登記成為電話稅務通用戶，使用通行密碼以電子方式報稅，今年報稅表的首頁特別加印了納稅人的稅務編號。
  4. Article 19 the so - said “ also applicable ” in paragraph 2, article 11 of the act means that, for the new towns approved by the executive yuan before the act is enforced, the exemption of inhertance tax and gifts tax is also applicable to land transfer caused by inheritance or presentation between spouses or linear descents for the lands within the scope of sectional expropriation, within 5 years commencing from the date when the executive yuan approves or the plan of the special area determines the implementation of zone expropriation to return of the compensation lands

    第19條本條例第十一條第二項所定亦適用之，指本條例公布施行前經行政院核定開發之新市鎮，于經行政院核定應實施區段徵收或特定區計畫確定應實施區段徵收之日起，至實施區段徵收發還抵價地五年內，應實施區段徵收?圍內之土地，因繼承或配偶、直系血親間之贈與而移轉者，亦適用同條第一項之規定，免徵遺產稅或贈與稅。
  5. This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation

    本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。
  6. Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest

    企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。
  7. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  8. The company has more that 50 public certified accountants, public certified tax engineer and professional staff with senior or medium sprcialized technical titles who have an intimate knowledge of the state ' s financial and economic disciplines, taxation policies, laws and administrative regulations, financial accounting systems, have rich practical experience and broad scope of knowledge

    「尚德所」現擁有50多名既熟悉國家財經紀律、稅收政策法律、行政法規、財務會計制度，又具豐富實踐經驗、知識面廣的注冊會計師、注冊稅務師及各類具有高、中級專業技術職稱的專業人才。
  9. The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th

    本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。
  10. Tax official : what is the scope of its business

    稅務局：它的經營范圍是什麼？
  11. The scope of tax net will be larger than before

    答：新稅法擴大了原來的徵收管轄范圍。
  12. The main scope of bcpa s business entrusted by the chinese - foreign joint ventures, the chinese - foreign contractual joint ventures, the foreign capital enterprises and other foreign economic organizations, big and medium sized state enterprises, share - holding companies with limited liability and companies with limited liability, to prepare feasibility s study and analysis for investment and development projects of enterprises ; to undertake assets valuation ; to verify the capital of enterprises ; to formulate accounting systems ; to design computerized program for accounting ; to keep accounts for clients ; to offer consultation service and prepare tax returns for clients ; to audit accounting statements for enterprises ; to audit statements of securities business ; to undertake the auditing work of enterprises in their merger, separation and liquidation ; to do the required auditing when the legal representative of an enterprise leaves his her post ; to serve as the standing accounting advisers for enterprises ; to help draft contracts, articles of association and economic documents ; to prepare analysis of economic activities and forecast of operating activities ; to train accounting financial management personnel and to examine evidences in economic cases, etc. by offering high efficiency, fine quality and comprehensive service and outstanding performance bcpa has gained the confidence o its clients and established good and stable and 3, 000 clients

    本所業務范圍主要是：接受中外合資中外合作外商獨資和其他外商經濟組織，以及國有大中型企業股份有限公司有限責任公司等的委託，為企業投資開發項目進行可行性研究分析承辦資產評估驗證企業資本設計會計制度編制會計電算程序代理記帳提供咨詢服務稅務代理服務受理企業會計報表審計證券業務審計企業合併分立清算事宜中的審計企業法人離任審計為企業承擔常年會計顧問協助擬定合同章程和經濟文件經濟活動分析和經營活動預測培訓會計財務管理人員以及鑒證經濟案件等項業務。本所以高效優質全面的服務，卓著的業績取得了廣大客戶的信任，與3000餘家客戶建立了良好的穩定的合作關系。
  13. The plan is to finger out the laws and rules in favor of the venture capital ' s operation in order as soon as possible, establish the leading fund provided by government, offer governmental credit assurance and stock, reduce the tax to the high - tech enterprise, construct the polarizing investor frame including government, corporation, international investment company, achieve the legalization of private - collecting fund, quicken the course of endowment insurance fund of investment to the venture capital, that can solve the problem of capital shortage, to improve the rule - framework of the investment company, and expect to carry out the limited and partnership company. through the way of theoretics education and practice, introduce into the advanced technology and talent to promote the ability of investment specialist, strengthen the inspection to medi - agency and exploit the operation scope, bring forward a set of high - tech enterprise evaluating system suitable to choose the enterprise invested by the investment company. last, buy by corporation, and - techniqufi - and property right dealing market is the practicable exit channel comparatively

    即盡快制定有利於風險投資規范運作的法規及條例，建立政府導向基金，為高新技術企業提供政府信用擔保、政府采購以及稅收優惠等政策支持；構造由政府、大公司、國際投資公司構成的多元化投資者結構，盡快實現私募基金的合法化，加快社會養老保險基金進入風險投資的進程，以此方式解決資金短缺的問題；在目前有限責任和股份有限機構組織形式的基礎上，改善風險投資機構的法人治理結構，並建議早日實現有限合夥制組織形式；以理論教育結合實踐，引進國外先進技術和人才等方法促進投資專業人才能力的提高；通過加強對中介機構的監管和拓展中介機構風險投資中介服務，促進中介機構的建設，並結合實際提出一套適合於風險投資公司選擇投資項目的高新技術企業評估體系；最後建議以大公司收購和技術產權資本交易的方式作為目前較為可行的風險投資退出渠道。
  14. 5. foreign funded productive enterprises operating within the approved scope of business shall be exempted from enterprise income tax and shall be taxed half for the enterprise income tax should they be non - productive enterprises

    5外商投資企業在批準的經營期間，屬于生產性企業的，免征地方所得稅屬于非生產企業的，減半徵收地方所得稅。
  15. This thesis will make a formulation on the building and developing process of our country ' s scope, and a juristic analysis on every aspect from its content to its character, which will point out that the scope of our country, is in essence a kind of tax on pollution emission

    從法律層面上對我國排污收費制度的建立和發展過程以及現行排污收費制度基本內容進行深入分析，可得出排污收費制度實質上是一種「準排污稅」 。
  16. The new arrangement extends the scope of the original agreement on business profits and income from personal services signed by both parties in 1998. it covers direct income earned by businesses and individuals such as operating profits and employment income as well as indirect income such as dividends, interest and royalties and ensures that the same income will not be doubly taxed in the two tax jurisdictions. the minister of the state administration of taxation, mr xie xuren, signed the new arrangement on behalf of the central government

    新安排涵蓋個人和企業的直接收入如營業利潤及個人勞務所得，以及間接收入如股息利息及特許權使用費，把一九九八年雙方就營業利潤及個人勞務所得訂立的避免雙重徵稅安排原安排擴大，以保障同一項收入，不論是直接收入或是間接收入，均不會被雙重徵稅。
  17. Since step foot on commercial trade after the field, with its peculiar courage and insight and daring grand trading company, the registered capital is 1 million yuan, business scope is covered on the five metals machinery, electronic apparatus, agricultural local product product, chemical chemical fibre, the items in everyday use, publish printed matter wait, is it declare at the customs to act as agent, act as agent refund of tax of declaring dutiable goods, the logistics sends the business

    雄偉貿易公司自從踏入商業貿易領域后，以其特有的膽識和氣魄，注冊資金為100萬元，業務范圍覆蓋五金機械，電子器材，農特產品，化工化纖，日常用品，出版印刷品等，並代理報關，代理報稅退稅，物流輸送業務。
  18. Based on the current situation of the socio - economic conditions of all countries in the world and the international environmental problems, the objectives should be as follows : first, to allocate effectively the resources in the whole world and to coordinate the development of the global environment and economy so that the sustainable development can be achieved in the global scope. second, to guarantee the effective implementation of the environmental tax in the whole world, to solve such problems as the double taxations and double exemptions, to resolve the conflicts of tax equity among countries and properly determine the incidence of the environmental tax so that the polluter pays principle can be followed

    基於世界各國的社會經濟條件和國際環境問題現狀，應本著：其一、實現資源在世界范圍內的有效配置，協調全球環境與經濟的協調發展，使可持續發展在全球范圍內得到實現；其二，保證環境稅在全球范圍內實施的有效性，解決環境稅雙重征稅問題與雙重免稅問題，協調國家問稅收權益的沖突，恰當解決環境稅的稅收歸宿，實現國家間誰污染誰治理的原則。
  19. The traditional view ( e. g., manne, 1965 ; bradley et al., 1988 ) believes that mergers and acquisitions take place in order to maximize stockholder wealth, where acquisitions serve as a means to seize the efficiency gain potentially stemming from economies of scale and scope, managerial and financial synergies, superior management, tax deduction, geographical diversification and increased market share

    傳動的觀點認為公司的合併和收購其發起目標是使股東財富最大化，即收購服務于從規模經濟中提高潛在效益，協同管理和財政，優化管理，減免稅收，地區性經營多樣化和提高市場份額。
  20. In view of the fact that the scope of the tax preferential policies is quite wide and that the policies are transitional measures, the implementation regulations do not set out the specific provisions for this

    考慮到這些過渡性稅收優惠政策內容較多，而且屬于過渡性措施，為保證實施條例的穩定性，由國務院根據企業所得稅法的有關規定另行規定比較妥當，因此實施條例沒有對此作具體規定。
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