正常稅 的英文怎麼說

中文拼音 [zhēngchángshuì]
正常稅 英文
normal tax
  • 正 : 正名詞（正月） the first month of the lunar year; the first moon
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 正常 : normal; regular; average
  1. If you will come even will donative the house property that come sells, it is normal to will be pressed secondhand revenue of pay of house property formalities

    假如你將來還要將贈與來的房產出售，將要按正常的二手房產手續繳納稅收。
  2. Sooner or later, the taxpayers accepted night policing as a normal municipal charge.

    遲早納稅人會認為夜間的警衛是正常的市政職責了。
  3. 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。
  4. As a result, many house tenancy deals are made under the counter, which hinders the development in gear of our house tenancy market and lessens the related tax revenue

    這直接帶來的後果是很多房屋租賃是暗倉交易，影響了我國房屋租賃市場的正常發展，同時也使國家流失了不少的稅收。
  5. Article 55 where interest paid or received in respect of accommodating financing between an enterprise and an associated enterprise exceeds or is lower than the amount that would be agreed upon by unassociated and unrelated parties, or where the rate of interest exceeds or is lower than the normal rate of interest in respect of similar business, adjustments may be made thereto by the local tax authorities with reference to normal rates of interest

    第五十五條企業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所能同意數額，或者其利率超過或者低於同類業務的正常利率的，當地稅務機關可以參照正常利率進行調整。
  6. Article 6 the price of a commodity shall be made up of the average production cost of the commodity, as well as tax, profits, and normal circulation costs

    第六條商品價格構成包括生產商品的社會平均成本、稅金、利潤以及正常的流通費用。
  7. Answer : basis " the give an official that total bureau of national tax wu pays one - time compensation gold of the worker to deduct a problem before duty of enterprise income tax about the enterprise " ( country tax case 2001 918 ) regulation, the business is fixed number of year of regular to already was being amounted to job, certain the age or the worker interior that near emeritus age are retreated raise disbursement one - time life subsidy, and the company pays to remove the one - time compensation expenses of labor contract worker ( include to buy outright defray of length of service ) etc, belong to " method is deducted before duty of enterprise income tax " ( duty delivers the state 2000 of 84 ) of the 2nd regulation " with obtain should what pay taxes income concerns is all and necessary with regular pay ", in principle can be deducted before duty of enterprise income tax

    答：根據《國家稅務總局關于企業支付給職工的一次性補償金在企業所得稅稅前扣除問題的批復》 （國稅函2001 918號）規定，企業對已達一定工作年限、一定年齡或接近退休年齡的職工內部退養支付的一次性生活補貼，以及企業支付給解除勞動合同職工的一次性補償支出（包括買斷工齡支出）等，屬于《企業所得稅稅前扣除辦法》 （國稅發2000 84號）第二條規定的「與取得應納稅收入有關的所有必要和正常的支出」 ，原則上可以在企業所得稅稅前扣除。
  8. Gains on "capital" assets are taxed at lower rates than ordinary income.

    與正常的收益相比「資本」資產的盈餘是按較低的稅率納稅。
  9. However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.

    但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。
  10. For example, disturb a country ’ s normal financial order, reduce the independence and effectiveness of monetary policy, weaken the government ’ s fiscal basis, make the country ’ s exchange rate fluctuated fiercely, etc. so it is important to learn deeply about the cause 、 approach and affection of currency substitution, to find the policies and methods to keep it away

    例如:擾亂一國正常的金融秩序，影響貨幣政策的獨立性和有效性，削弱政府的財政稅基，造成一國匯率水平的劇烈波動等等。因此，深入了解貨幣替代現象的成因，途徑，影響，找到防範貨幣替代的政策手段，對于中國在開放條件下保持宏觀經濟的均衡發展，維護本國貨幣體系的穩定，有著重要的作用。
  11. Goods purchased or taxable services consumed in the production of work - in - progress or finished goo ds which suffer abnormal losses

    （六）非正常損失的在產品、產成品所耗用的購進貨物或者應稅勞務。
  12. On the basis of accounting in institution, this article puts forward amendments for reference to three concrete accounting business such as irregular loss of existing goods, reception of invisible assets contribution and income tax

    摘要文章從事業單位核算基礎出發，對事業單位存貨非正常損失、接收資產捐贈及所得稅等3種具體會計業務的處理提出了修改意見。
  13. The alternative " formula apportionment method " relates to the taxation sovereignty and economic benefit of countries concerned, and the application of mis method is also difficult. as a result, " formula apportionment method " is not widely adopted

    而採用全球公式分配方法確定企業集團內部交易價格涉及各國稅收主權和稅收利益，難以為各國所接受，且適用正常交易原則遇到的問題在採用全球公式分配法時也無法得到解決。
  14. Issues of taxable items and tax administration should be taken into account the principle of fairness and the practicability

    、一屯征稅的正常進行，既要考慮到稅收公平原則，還必須考慮技術的可行性。
  15. The origin of accessories, spare parts, tools and explanatory materials accompanying imports or exports and which are classified together with the goods in the prc import and export tariffs but which exceed the normal type or quantity, as well as the origin of those which are not classified together with the goods in the prc import and export tariffs shall be determined in accordance with these regulations

    隨貨物進出口的附件、備件、工具和介紹說明性資料在《中華人民共和國進出口稅則》中雖與該貨物一併歸類，但超出正常配備的種類和數量的，以及在《中華人民共和國進出口稅則》中與該貨物不一併歸類的，依照本條例的規定確定該附件、備件、工具和介紹說明性資料的原產地。
  16. If you install the software many times for different employers in the same personal computer, the capacity of your personal computer would be reduced and the program may not function well

    如果你安裝稅務局ir56b軟體多次，不單讓你的電腦容量減少，軟體也因多個相同軟體資料夾相沖而不能正常運作。
  17. The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of taxation and improving tax factors of some taxation in accordance with the principle of fairness and efficiency so that the routine expenditure of the local governments can be satisfied on the one hand and sufficient funds for the social security of the farmers who lost their lands can be guaranteed on the other ; in addition, the land resources can be better regulated and excessive demand for land and overheated property development can be reined in so as to increase the efficiency of land utility

    我國房地產稅的改革方向應為：在公平與效率兼顧的條件下，通過合併部分稅種、完善部分稅種的課稅要素等措施來適度增加地方財政收入，一方面滿足地方財政的正常開支，另一方面為失地農民的社會保障提供充足的資金，同時，增強其對土地市場的調控能力，抑制對土地資源的過度需求以及房地產的過度開發，提高土地資源的使用效率。
  18. Of our company outside calling a driver is a few private cars ( black car ), cannot open carriage bill, every months of accumulative total can have 50000 to control, that can be hired with a departure by bill ( land tax can leave ), one portion provides as salary, cross travelling expenses, fat fee to submit an expense account normally

    我們公司的外叫司機都是一些私人車（黑車） ，不能開運輸發票，每月累計會有50000左右，那可不可以一部分開租憑發票（地稅可以開） ，一部分作為工資發放，過路費、油費正常報銷。
  19. Upon any affirmative final determinations by commerce and usitc on critical circumstances, any anti - dumping duties would apply retroactively, 90 days earlier than they would have otherwise been imposed

    如果美國商務部和美國國際貿易委員會做出緊急狀態的肯定性最終裁決，該決定將具有追溯效力，即追溯至正常征稅期限之前90天。
  20. Analise the motivation of this system, including tax motivation and non - tax one. this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax, it also discuss the criterias of many other country ' s related enterprises. examine, evaluate the principles of current transfer pricing law control, including total profit principle, arm ’ s length principle, comparable principle, as well as the solution provided by foreign country ' s related enterprises, such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method, and analise their advantages and disadvatages. it compares the transfer pricing tax system amoung development countries, and therefore putforword the related problem of china and provide solutions

    本文從國內外存在的真實案例出發闡述了跨國公司的轉讓定價行為對我國經濟的影響，分析了轉讓定價存在的動機包括稅務動機和非稅務動機，從稅收公平性原則、稅收法定主義、實質課稅原則來談轉讓定價稅制的法理基礎，以及各國關聯企業的判定標準，並審視、評價現行轉移定價法律控制的原則，包括總利潤原則、正常交易原則、可比性原則等，以及各國對關聯企業之間不合理轉讓定價進行調整的方法，如可比非受控價格法、再銷售價格法、成本加價法，分析了它們之間的優缺點。
分享友人
分享到 Line

分享到臉書