taxation of interest 中文意思是什麼
taxation of interest
解釋
利息稅-
Through the study of reform of rural taxation and its matchable system in china, the aim is to supply more choice of policies and suggestions to further smooth the interest among the country, the collective and the farmers and to make farmers " burden be clear, definite and controllable in order to solve the over - burden of farmers
本研究的目的在於通過對我國農村稅費改革及其配套體系的研究，為進一步理順國家、集體和農民之間的利益關系提出可供選擇的政策建議，使農民負擔具有透明性、確定性和可控性，從而解決現階段農民負擔過重的問題。 -
Article 39 if, in the case of a loan between a taxpayer and an affiliated enterprise, the amount of interest paid or received exceeds or is less than the amount that would be agreeable between non - affiliated parties or exceeds or is less than the normal interest rates of similar loan services, the responsible taxation authority may make adjustments based on normal interest rates
第三十九條納稅人與關聯企業之間融通資金所支付或者收取的利息，超過或者低於沒有關聯關系的企業之間所能同意的數額，或者其利率超過或者低於同類業務正常利率的，主管稅務機關可以參照正常利率予以調整。 -
Independent, or but loosely connected provinces, with separate interests, laws, governments and systems of taxation, became lumped together into one nation, with one government, one code of laws, one national class - interest, one frontier and one customs - tariff
各自獨立的、幾乎只有同盟關系的、各有不同利益、不同法律、不同政府、不同關稅的各個地區，現在已經結合為一個擁有統一的政府、統一的法律、統一的民族階級利益和統一的關稅的統一的民族。 -
Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states
在抵免法下，運用分國限額法或是綜合限額法解決國際重復征稅問題，會對企業和國家的利益產生迥然不同的影響，其原因是兩種方法在國內外不同的稅率和跨國分公司不同的盈虧狀況下會產生截然不同的稅收效應。 -
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。 -
Various sub - committees are formed from time to time under the jlct to study different taxation topics of interest, contribute to the drafting of the ird s departmental interpretation and practice notes and provide advice on the drafting of tax legislation
稅務聯合聯絡小組成立的各類小組委員會，研究社會所關注的各項稅務問題，向稅務局提供有關草擬稅務條例釋義及執行指引的意見，以及提供有關草擬法例的意見。 -
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 comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information
全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。 -
In fact, the interest conflicts in question embody the essence of the challenges confronted by china ' s foreign - related enterprise income taxation system under the circumstances of wto accession
這也正是「入世」后中國涉外企業所得稅收制度所面臨挑戰的實質所在。 -
Funds accumulated through investment companies set up in offshore areas can be invested or deposited throughout the world and whilst generally returns or interest payable in respect of these funds will be subject to local taxation, there are a number of offshore areas in which funds may be placed either in tax free bonds or as bank deposits where interest is paid gross
境外公司的另外一個用途是用來控制子公司、聯合公司、上市公司、私人公司以及合資項目的投資。在許多情況下，因特殊投資所帶來的資本增值可不須交稅。另一方面，利用在同締約國有雙重課稅協定的無稅或低稅司法管轄區建立的公司，可以把股息的預扣稅大大降低。 -
Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc
本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。 -
Municipal securities are issued by state and local governments and by special districts. interest on municipal securities is exempt from federal taxation. municipal securities come in a variety of types, with different redemption features, credit risk, and liquidity
市政債券在西方發達國家發展已經比較成熟，我國發展市政債券，具有國際經驗可以借鑒，分析市政債券在我國的可行性，研究市政債券在我國的可行性和風險，具有重要的現實意義。 -
An economist of world renown, professor mirrlees has special interest in taxation, and development economics. a new book the mirrlees report on tax systems
莫理斯教授近年專注中國經濟研究，尤其中國的社會保障及養老制度，從事大量研究工作，影響深遠。 -
Interest income of municipal bonds is except from federal income taxation. the interest income also is exempt from state and local taxation in the issuing state
市政債券的利息收入不用交納聯邦利息稅，利息收入在所發行的州也不用交納州和地方所得稅。 -
Accordingly, the fundamental task of this study lies in the exploration on how to rationally and effectively tackle the various interest conflicts regarding china ' s foreign - related enterprise income taxation system, while the exploration being based on the principles of efficiency and equity and taking in account of the constraints from the wto rules
這正是本文探討國際投資中涉外企業所得稅收問題的基本假設。相應地，本文研究的根本任務就在於：以效率和公平原則為基本依據，探討如何在遵從wto規則的前提下，合理、有效地應對與中國涉外企業所得稅制度相關的各種利益沖突。 -
It is held by the author that the interest conflicts among different subjects of taxation constitute the key link underlying the various issues regarding foreign - related enterprise income taxation, which meanwhile present themselves in varying concrete forms such as double taxation, tax avoidance, gains or loss of market competitiveness, and etc.
作者認為，貫穿于涉外企業所得稅收種種問題的一條基本線索是不同稅收主體問在利益關繫上的沖突。其具體表現為有關重復征稅的利益沖突、有關避稅的利益沖突、有關市場競爭力的利益沖突等。 -
This is calculated as the percentage of operating profit ( loss ) and interest income after taxation, if any, to average net fixed assets ( anfa )
這是運作溢利（虧損）加上利息收入並扣除所有稅項后相對于固定資產平均凈值的百分率。 -
Profits tax - taxation of interest received
利得稅利息收入的徵稅 -
At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最後，總結稅收對投資處理的原則，稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅，保持利息、股息等投資所得和投資轉讓增值（資本利得性質）的稅負平衡，防止企業過分使用負債的弱化資本現象，鼓勵企業的長期投資，防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。
分享友人