稅收中性 的英文怎麼說

中文拼音 [shuìshōuzhōngxìng]
稅收中性 英文
tax neutrality
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 性 : Ⅰ名詞1 （性格） nature; character; disposition 2 （性能; 性質） property; quality 3 （性別） sex ...
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  1. The study indicates the limitation of imposing tax through congressional or parliamentary procedure, and emphasizes the importance of constitutional constraint on tax power

    研究指出了法治社會中稅收法定的有限性，提出施加憲政約束是保障稅權不被濫用的又一道防線。
  2. While the spearman ' s rho correlation coefficient between the dividend yield and ex - dividend price ratio is positive, but not statistically significant at 5 % level. so the ex - dividend day price ratios do not provide much evidence in support of dividend tax clienteles

    而1995 - 2000年股價變動股利比與股利率的相關系數為正，但是相關性不顯著，因此中國深市不存在稅收客戶群效應。
  3. Then the author pointed out the disadvantages of this unbalanced tax revenue system and the necessity of its reform from both domestic and international requirements. after investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing chinese tax revenue structure is to set up a two - main - body tax system with turnover tax and income tax. the conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two - main - body one, in which turnover tax and income tax can function congenially and complementally

    在分析成因、指出弊端和改革必要性后，本文通過對稅制演變的規律總結和發達國家所得稅上升為主體稅種的過程考察，提出優化我國稅種收入結構的方向是建立雙主體稅種結構，總體思路是在穩定流轉稅收入的情況下，增加所得稅的規模及在稅收收入中的比重，以動態的方式改善商品流轉稅和所得稅的相對比例，改變我國稅種收入結構失衡、稅制功能扭曲的現狀，構建一個流轉稅和所得稅結構協調、功能互補的雙主體稅種結構。
  4. The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law

    抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。
  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. 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。
  7. As for the beneficiary characteristics of housing, governments usually participate in housing finance through direct and indirect ways such as taxation, subsidiary, guarantee and loan, but the tendency is market - orientation and indirect ways

    由於住房的福利性，政府在住房金融中通過稅收、補貼、擔保、提供貸款等間接或直接方式參與住房金融，但市場化取向和間接方式是趨勢。發展中國家和轉型經濟的住房金融制度。
  8. Analysis the reason, the first factor is the contradiction inside the structure of the revenue from tax legal doctrine, the administrative power of the revenue from tax extended continuously, overstepped the barrier that revenue from tax legal doctrine had established

    剖析原因，一是稅收法定主義的內部構架固有的沖突，稅收通過法的形式獲得合法性和強制力，同時又對法存在一種天生排斥力，稅收行政權在譖取稅收立法權的過程中得到不斷擴張、膨脹，超越了稅收法定主義設置的道道藩籬。
  9. In this chapter, the optimal capital taxation under strategic international tax competition is analyzed in a combined frame of the optimal taxation theory and international tax competition theory

    本章考察了戰略性國際稅收竟爭下的最優資本課稅。這一分析是在優化稅制和國際稅收競爭理論相結合的框架中展開的。
  10. The preference of value - added tax has become more and more, it has surely solved many special economic problems. at the same time, it has brought many troubles in principle of tax and value - added tax, it also has not fit in with the demands of tax expenditure. the preference of value - added tax should act up to this principle of tax adjusting economy, should esteem the theorem of value - added tax, and should accept the repression of budgetary control

    自1993年12月13日國務院頒布《中華人民共和國增值稅暫行條例》以來，財政部和國家稅務總局以文件的形式出臺了大量稅收優惠政策，這些政策在解決一些特殊的政治、經濟和社會問題的同時，其弊端日益顯現出來，這些弊端在經濟快速增長，增值稅增勢強勁的時候不易暴露，但這不能說其危害性不大，如果不認真加以控制和規范，將會給國家稅收造成巨大損失，也可能引發諸多嚴重的經濟社會問題。
  11. Article 24 as regards the dividends, bonuses and other equity investment gains earned outside the territory of china by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of china by the foreign enterprise the territory of china may be treated as the allowable tax credit of the resident enterprise ' s overseas income tax amount and be deducted within the limit of tax credit as provided for in article 23 of the present law

    第二十四條居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。
  12. For those investors who invest in industrial projects, can be provide land by agreement according to administrative transfer standards. after paying for the migration ' s removal, aftercare and plant compensation once, the land transfer charge of the project can be returned from the tax subsistence of the local financial department handed in by the enterprises to support the development of the enterprise

    對工業項目，可以協議方式供地，項目投資者除拆遷補償費、安置費和青苗補償費一次性到位外，其土地出讓金由投資方墊付后，從項目所產生的地方稅收中由財政分期列支，用於支持企業發展。
  13. All told, mr bush ' s tax policy may have played a modest role in boosting a temporary revenue surge

    綜上所述，布希先生的稅收政策可能在推動短期的收益增長中了扮演一個中性的角色。
  14. No taxes, tariffs, charges, cost deductions, or tax withheld shall be deducted from the payment under this guarantee, notwithstanding the nature of these payments or ? ? ? ? ? ? ?

    對于現有或將來的稅收、關稅、收費、費用扣減或預提稅款，不論這些款項是何種性質和由誰徵收，都不應從本保函項下的支付中扣除。
  15. The second section first analyzes the meaning and characteristics of taxation regulation, then especially discusses the dialectical relations between taxation regulation and taxation neutrality

    第二節介紹了稅收調控的內容和特點，並在此基礎上分析了稅收中性與稅收調控的對立統一關系。
  16. 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。
  17. The legislation manifests the taxing possibility of electronic commerce, implements the basic principles of legal taxing, fair taxing, litmusless taxing and so on. it offers great advancement function to promote the development of electronic commerce and create a fair and stable economical environment. and it ’ s helpful for maintaining our

    電子商務稅收征管法的制定，體現了電子商務的可稅性，貫徹了稅收法定、稅收公平、稅收中性等稅法基本原則，對于促進電子商務的發展和創造一個公平、穩定的經濟貿易環境具有極大的推進作用，有利於維護我國的稅收主權和稅收利益。
  18. 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。
  19. 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。
  20. In my opinion, following measures should be taken to ensure the integrity of the vat credit chain. 1, adhere to the use of unified tax credit chain ; 2, deduct vat based on the special vat invoices in lieu of invoices such as transportation expenses invoice, agricultural and sideline p roducts invoice and waste and used materials purchasing invoices ; 3, reduce even cancel tax preference so as to restore vat ' s original character : neutral tax ; 4, unify the criteria of the input and output tax confirming ; 5, strictly enforce tax collection and administration rules and crack down on the practice of artificially increasing the amount of the input tax creditable

    筆者認為，應當採取有效措施，確保增值稅抵扣鏈條的完整性： 1 、堅持統一的扣除率； 2 、堅持憑增值稅專用發票進行規范完善我國增值稅法的若十問題思考內容提費的扣除，廢止運輸費用發票、農副產品及廢舊物資收購發票等普通發票作為扣稅憑證的規定; 3 、減少直至取消增值稅的稅收優惠規定，回復增值稅的中性稅收面目，以保證增值稅抵扣鏈條的完整性: 4 、應統一增值稅進項稅和銷項稅的確認基礎; 5 、嚴格征稅，打擊人為增加準予抵扣進項稅額的行為。
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