稅收協定 的英文怎麼說

中文拼音 [shuìshōuxiédìng]
稅收協定 英文
tax treaty
  • 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...
  • 協 : Ⅰ形容詞（共同） joint; common Ⅱ動詞（協助） assist; help; aid
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 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. Therefore, the experience and lessons of other countries " treaty practices in eliminating any contradictions between their cfc legislations and tax treaties show that it is necessary to incorporate a specific reserving clause in the tax treaty or to include a treaty - overriding provision in the cfc legislations

    因此，借鑒有關國家的條約實踐，為排除cfc立法與稅收協定相沖突的任何意見，在稅收協定中加入特別的保留條款，或者在cfc立法中加入特定的條約超越條款是絕對有必要的。
  2. By employing the approaches of integrative comparison and inductive analysis, and from domestic and international perspective, the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries, studies the relationship between the cfc legislations and the international tax treaties, and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ). the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties

    本文運用綜合比較與歸納分析的方法，從國內與國際兩個層面，比較分析了有關國家的受控外國公司立法（簡稱cfc立法） ，探討了cfc立法與國際稅收協定之間的關系，尤其是cfc立法與《 oecd關于對所得和財產避免雙重征稅協定範本》 （簡稱oecd範本）之間的關系，並對有關它們之間關系的4個案例進行了分析與評述。
  3. 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。
  4. During studying the anti - abusing international taxation measures of other countries, it expects to pay much more attention to exploring anti - abuse international taxation convention and study it in legal way

    在深入研究各國反濫用稅收協定的實踐經驗中，以期對我國正處于探索階段的反濫用稅收協定工作以關注和應有的法律思考。
  5. Abuse of tax agreement ( also called abuse of international tax agreement ), is the taxpayer make use of the leak, special example and bugs in the international tax convention to avoid tax. it is a way in common use to avoid tax in international taxation fields

    濫用稅收協定（也稱國際稅收協定濫用） ，是跨國納稅人利用國際稅收協定的漏洞、特例和缺陷進行避稅，是國際避稅的一種特殊方式。
  6. Then it centralized expounding concretely measures on how to keep away avoiding international taxation. for example, to strengthen the keeping away ability of taxation convention itself ; using the rules of inner tax law ; building up the exchanging system of international taxation intelligence

    文章接下來集中闡述了防範濫用稅收協定的具體措施，如加強稅收協定自身的防範能力，運用國內稅法加以限制規定以及建立國際稅收情報交換制度等。
  7. This article describes the implication, approaches ( establish direct conduit companies, stepping stone conduit companies and low - dividend controlling companies ) and dangers of abusing international tax agreement. it distinguished the abuse of international tax agreement from the general avoiding tax ways. it posted abusing international taxation brought about many negative infections on international economy and chinese economy

    本文通過介紹濫用稅收協定的含義，常用方式（建立直接導管公司、腳踏石公司及直接利用雙邊關系設置低股權控股公司）及其危害，使濫用稅收協定的國際避稅方法從一般的國際避稅方法當中區別開來，揭示了濫用稅收協定給世界經濟進而給我國經濟帶來的種種負面影響。
  8. The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

    國際稅收協定簽訂的目的就是要協調和克服締約國之間稅收管轄權和稅收利益的沖突，從而避免國際雙重征稅。
  9. There are some differences between tax law and tax treaty. although many measures are taken to strengthen the administration of the income tax on foreign enterprise, there is still a long way to go

    我國稅法和稅收協定之間在常設機構、特許權使用費、財產收益等方面存在差異，在實際征管工作中，只有熟悉這些差異，才能真正做到依法征稅。
  10. This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation

    本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。
  11. Can i enjoy the treatment of the tax treaty

    我能享受稅收協定的待遇嗎？
  12. Agreement for reciprocal exemption of tax on shipping income ?

    互免海運企業運輸收入稅收協定； ?
  13. Bvi is not a sovereign state, and it has not entered into any tax treaty with china

    英屬處女島不是主權國，它不可以和大陸簽訂雙邊稅收協定。
  14. Another important subject related to the income tax on foreign enterprise is international tax treaty

    與外國企業所得稅相關的一個重要研究課題就是國際稅收協定。
  15. China signed tax agreement and avoidance of double taxation agreement with korean and singapore respectively

    中國和韓國、新加坡分別簽訂了稅收協定、避免雙重征稅的協定。
  16. Taxpayer : do you mean that my salary is sustained by permanent establishment, thereby i am not applicable for the tax treaty

    納稅人：您的意思是說我不具備享受稅收協定的條件？
  17. Non - resident taxpayers that earn prc - source income will be taxed at 20 %, subject to the reduction under prc tax treaties in force

    非居民納稅人就來源於境內所得按20 %納稅，如果雙邊稅收協定有減免規定的，按生效的雙邊稅收協定執行。
  18. To preserve the benefits of the low corporate tax new zealand has double taxation agreements with the following countries to ensure profits are not subject to double taxation in the home country

    為了保持低公司稅的優越性，紐西蘭與以下國家實行雙重稅收協定來保證公司的利潤在其本土不會被重復征稅。
  19. There is relief from tax for a new zealand resident who works outside new zealand for at least 183 days in a full tax year in a country with a double taxation agreement with new zealand

    對于在整個納稅年度內，在紐西蘭之外的、與紐西蘭有雙重稅收協定的國家工作了至少183天的紐西蘭公民來說可以實行稅收減免。
  20. Foreign personnel working and performing personal services within china, whose continuous or accumulated residence in china does not exceed 90 days in one gregorian calendar year 183 days for those from countries with which china has taxation agreement, shall be exempt from individual income tax, for income from salaries and wages obtained from employers outside china

    在中國境內工作提供勞務的外籍人員，在l個公歷年度中連續累計在中國境內居住不超過90天有稅收協定國家為不超過183天的，從中國境外僱主取得的工資薪金所得，免征個人所得稅。
分享友人
分享到 Line

分享到臉書