稅收原則 的英文怎麼說

中文拼音 [shuìshōuyuánzé]
稅收原則 英文
principle of taxation
  • 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...
  • 原 : Ⅰ形容詞1 （最初的; 原來的） primary; original; former 2 （沒有加工的） unprocessed; raw Ⅱ動詞（原...
  • 則 : Ⅰ名詞1 （規范） standard; norm; criterion 2 （規則） regulation; rule; law 3 （姓氏） a surname Ⅱ...
  • 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. Tax basic principles are legal cardinal norms that decide tax distributive law and the state will, and adjust tax relations. they play a commanding role in each tax legal system and all the standards. they also integrate the standards

    稅法基本原則是決定稅收分配規律和國家意志，調整稅收關系的法律根本準則，它對各項稅法制度和全部稅法規范起統率作用，使眾多的稅法規范成為一個有機的整體。
  2. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  3. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  4. The fundamental principle of our tax preferential system after china becoming a member of wto

    入世后我國稅收優惠政策的基本原則
  5. In the period of the war of resistance against japanese ( 1937 - 1945 ), the shanxi - chahaer - hebei border area government set up a system of the agricultural tax paid in grain to save the nation, including the imposition principle of unified progression, the stockpiling method storing grain among the people, and the way drawing again by ticket only

    摘要抗日戰爭時期，晉察冀邊區政府為適應敵后游擊戰爭的特殊需要，創設了一整套不同於傳統完糧納稅形式的救國公糧制度，它包括統一累進的徵收原則、藏糧於民的儲存辦法、憑票領糧的支取方式。
  6. 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。
  7. While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries, analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china. the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries, which covers the business models, the classification of transactions, and how to define the concept of turnover, profits, services and royalties under e - commerce

    本文嘗試站在發展中國家的立場上，通過運用傳統的課稅理論，結合當前各國電子商務的實踐，通過對設定網路案例的模擬經營，通過甲乙兩國採取主動課稅的征稅情況來對稅收原則在電子商務環境下所受到的沖擊的方面進行系統分析，酯出對電子商務課稅的難點所在，並結合各國對電子商務征稅實踐，分析了在電子商務中跨國所得的表現形式，具體分類，如何準確的界定在電子商務征稅實踐中對營業利潤，勞務，特許權使用費的概念等等。
  8. Define the electronic commerce tax principle of our country, and tighten up the electronic commerce tax administration

    確定我國電子商務的稅收原則，並加強對電子商務的稅務管理。
  9. The tax revenue principles under constitutionalism

    憲政視角下的稅收原則
  10. To persist in the tax principle and innovate our individual income tax

    堅持稅收原則改革我國個人所得稅
  11. On the application of taxation principles in rural reform of taxes and fees

    論農村稅費改革中的稅收原則運用
  12. The first part elaborates the challenges posed to taxation principles by electronic commerce

    首先闡述了電子商務對稅收原則造成的挑戰。
  13. First, it expounds the incipient knowledge of optimal taxation, which is mainly embodied in the development of tax principles

    首先闡述了西方早期對稅制優化的認識，即主要體現在稅收原則的發展演變。
  14. After researching on the tax principles, the dissertation concludes that incipient western theory of optimal taxation focused on justice and efficiency

    通過對稅收原則的研究，得出西方關于稅制優化問題的研究都是圍繞著公平與效率展開的。
  15. The second section, based on the conceptions and implications of taxation, tax system factor, tax classification, tax principle and tax system structure, the author stated the basic theories of taxation

    第二部分：介紹了稅收、稅制要素、稅收分類、稅收原則、稅制結構的概念和內涵，論述了稅收的基本理論。
  16. Traditional tax principle and levy and management have been challenged by electronic commerce. for the taxation problem that electronic commerce produce, many nations and regional organizations put forward each countermeasure

    電子商務對傳統稅收原則、稅務管理提出了挑戰，針對電子商務所帶來的稅收問題，許多國家和區域性組織提出了各自的對策。
  17. As a new kind of trade mode, although electronic commerce is essentially same as the traditional trade mode, the current taxation principles lacks the legal basis on which tax was paid. hence, it is sure to influence the implementation of the present taxation principles

    電子商務作為一種新的貿易形式，雖然在質的方面與傳統的貿易形式沒有什麼區別，但現行的稅收原則卻沒有對其征稅的合法依據，因此，它必然對現行稅收原則的實行產生影響。
  18. 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。
  19. The principle of taxation is not only the guiding ideology for designing and implementing the tax system, but the benchmark for assessing the quality of the tax system and the tax administration. in the light of the taxpayers " ways of conduct, the tax compliance theory studies the mechanism in the tax administration and the impact of various factors on the taxpayers " behaviors of compliance. the theory provides a scientific basis for setting up an effective tax administration mechanism

    稅收原則是稅收制度設計和實施所應遵循的基本指導思想，是評價稅制優劣和稅收征管狀況的基本標準：稅收遵從理論通過研究納稅人的行為方式，分析稅收征管行為機制運行機理和各種要素對納稅人稅收遵從行為的影響，為建立有效的稅收征管運行機制提供了理論依據。
  20. At last, based on the basic theory of equality between the rights and obligations, the writer discusses the character, essence and sense of equality of taxation law relations under market - oriented economy, and explores from the two aspects of system construction and idea cultivation, and walks out of the area of misunderstanding of the previous idea of the two sides " rights and obligations, and sets up and perfects modern taxation law relations based on the essence and core of the spirit of contract and the principle of equality

    因此筆者在此基礎上提出了市場經濟下的稅收及稅法概念的界定和對其內涵的理解，進而論述了稅收法律意識的重新構築和貫徹了公平價值和平等原則的稅法原則。最後，筆者以權利義務相對等觀念為理論基礎，論述了市場經濟下的稅收法律關系的性質、本質和其平等性，從制度建設和觀念培養上兩方面探索，走出以往征納雙方權利義務觀的誤區，以「契約精神和平等原則」為本質和核心，構建和完善現代的稅收法律關系。
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