納稅基礎 的英文怎麼說
中文拼音 [nàshuìjīchǔ]
納稅基礎
英文
base of taxation-
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。C. i. f is added period get a benefit, go up in the foundation of c. i. f namely plus insurant period get a benefit namely the destination of goods is sold answer lawfully the lawful taxes of accept and getatable profit
到岸價加上期得利益，即在到岸價的基礎上再加上被保險人的期得利益即貨物的目的地銷售依法應納的合法稅金和可獲得的利潤。The tax credit is an imputation based on the fact that corporation tax has been paid.
稅收抵免是以已經交納的公司稅為基礎的一種估算制度。On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious.
在簡要回顧建國以來偷稅罪刑事立法的基礎上，辨析若干具有代表性的偷稅罪定義，並重新作出如下界定， 「偷稅罪，是指納稅人或扣繳義務人故意違反稅收法規，逃避繳納稅款，情節嚴重的行為」 。Because the location and the agent lose their basic function, ec with the characteristics of non - document greatly challenges the existing tax law institutions, which mainly regulate the dealing of the tangible merchandise and establish the tax jurisdiction on the basis of territoriality
電子商務由於其無址化、非書面化、非中介化、虛擬化等特點給針對有形商品制定的、並以屬地原則為基礎進行管轄，通過常設機構、居住地等概念把納稅義務同納稅人聯系起來而建立的現行稅收法律制度帶來了巨大的沖擊。Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period
第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。This paper applies markov chain method and analyzes a fine problem when taxpayer evade tax payment in the tax supervision. it provides a quantitative basis for similar management decision problems
摘要本文利用馬爾柯夫鏈分析方法，對稅收監管工作中納稅人因偷逃稅款而受到罰款懲處時罰款數額的確定問題進行了統計分析，它為實際管理工作中遇到的類似決策問題提供了科學的數量基礎。The canadian taxpayers federation estimates ottawa will haul in roughly $ 6. 1 - billion in taxes from gasoline sales in the current budget year, up 7 per cent from $ 5. 7 - billion last year
加拿大納稅人聯盟估計，聯邦政府在本財政年度里將從汽油稅上收取61億的稅款，在去年57億油稅基礎上增加了7 。This article composes of seven chapters : chapter 1, theories and trends of m & a, introduces different definitions, the types of m & a and different western m & a theories, such as efficiency theory, information and signal theory, principle - agent issues and managerialism theory, market power theory, tax consideration theory, government interference theory and market failure theory etc. some revelations are put forward after introducing the trend of m & a of the foreign companies
第一章在闡述並購的各種解釋，總結並購的類型基礎上，對于西方學者提出的各種並購理論進行了歸納，如效率理論、信息與信號理論、代理問題與管理主義理論、市場勢力理論、賦稅考慮理論、政府干預理論、市場缺陷論等。在第一章中，筆者還總結了國外企業並購的動向，針對國外企業並購發展提出了幾點啟示。The scale of penalty to be imposed on a taxpayer is basically a function of the nature of omission or understatement of income or profit, the degree of his co - operation or disclosure and the length of the offence period
向納稅人加徵的罰款額，基本上是按他漏報或少報入息或利潤的性質其合作或披露事實的程度以及違規行為歷時多久等作為計算基礎。New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of " unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, " the four reunification on the basis of tax collection and management of certain way of change
新法在納稅人、稅率、扣除、稅收優惠等方面與現行稅法有諸多不同，它實現了內，外資企業所得稅法的統一，在「統一稅法，統一稅率，統一稅前扣除，統一稅收優惠」的四個統一基礎上，對稅收的征管方式實行了某些變革。Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law
第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。The assessment system for tax payment credit rank may effectively disposes the collection resources, enhances the collection quality and efficiency, at the same time, through legally paying taxes to the taxpayer, this system is helpful to strengthen the tax revenue monitoring, sharpens warning ability the tax revenue risk early, this is one kind of increment use to the taxpayer information resources, it is the vital significance to tax innovation on the information foundation
納稅信用等級評定系統可有效配置征管資源，提高征管質量和效率，實現征管效能的最大化。同時，通過對納稅人依法納稅情況的評估，有助於加強稅收監控，提高稅收風險預警能力，這是對納稅人信息資源的一種增值利用，對正在進行的信息化基礎上的專業化的稅收征管改革具有重要意義。Ratepaying evaluation is the foundation of tax checking, which highly depends on the method used
摘要納稅評估是稅務稽查的基礎和前提，科學的選案方法是納稅評估的關鍵。As for the basic ways to plan tax, enterprises can try their best to reduce the tax base 、 lower tax rate 、 defer the period of taxpayment and soundly arrange income, etc. in fact, all other ways of tax - planning originate from those above - mentioned basic ways
稅收籌劃的基本思路有縮小課說基礎、適用較低稅率、延緩納稅期限和合理歸屬所得年度。企業在各種經濟活動中所採用籌劃方法都是在這些思路上發展起來的。By research into the related rules of wto, the paper draws the conclusion of the element requests to our tax - policy in order to meet the needs of the rules of wto, on the basis of which it comments on the new policies of tax preference for western development and suggests, by consulting foreign practices, a series of tax - policies matching the rules of wto, including reconstructing the tax superiority in west, offering the loose tax climate for talent, starting to impose a tax on environment protection and etc. finally, to deal with the problems appeared during the execution of tax - policies, this paper emphasizes the importance of tax - management, and makes some suggestions on how to enhance tax - management
本文通過對wto相關條款的研究，總結出wto規則對我國稅收政策的基本要求，在此基礎上對已出臺的西部開發稅收優惠政策進行了評價，並參考和借鑒國外經驗，提出了一組適應wto要求的西部開發稅收政策。其中包括重新構建西部稅收優勢；為人才到西部創業創造寬松的稅收環境；改變股票交易印花稅的納稅地點和收入分享辦法；開征「西部開發稅」等配套稅種；開征「環境保護稅」 ，把保護生態效益和外向型經發展有機結合起來。同時，賦予西部地方政府一定的稅收立法權。In the mean time, the author also analyses some of the effective tax statutes relating to land and house, pointing out some existing problems in these tax statutes. in the part four, the author devises some practical ways on how to reconstruct the tax system on real estate. these are as follows : to revoke some of the fees in rural area or on land and house ; to expand applying range of land - use tax ; to reenact < house properly tax statute > ; to amend < plowland occupation tax statute > and tax all kind of farmland occupation ; to amend < real estate contract tax statute > and extend its applicable range ; to enact < idle estate tax statute >, prevent forestall of land and house
在此基礎上，第四部分提出了將不動產取得、保有、轉移等環節全面納入稅收調控范圍，認為應當在取消農業稅、特產稅和三提五統等農村稅費項目，對房地產有關稅費進行清理后，將現行《城鎮土地使用稅條例》修改為《土地使用稅條例》 ；將《房產稅暫行條例》和《房地產稅暫行條例》取消后，制定《房產稅條例》 ；將《耕地佔用稅暫行條例》改為《農用土地佔用稅條例》 ；修改《契稅條例》 ；制定《房地產空置稅條例》 ，開征土地空置稅，限止閑置行為，增加財政收入。Measures people s ability to pay at regular given intervals of time
以納稅人定期付款能力作為計算基礎。This article in the acquisition of information and in the financial analysis foundation, affects the tax burden rate to some company factor to make the analysis, carries on the relevant analysis to its increment duty tax burden rate, and according to the above research analysis result, draws the conclusion to some company ' s tax burden rate change fluctuation ; finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion
本文在資料收集和財務分析的基礎上，對sf公司影響稅負率的因素做出分析，對其增值稅稅負率進行相關性分析。根據上述研究分析的結果，對sf公司的稅負率變動起伏做出結論;並在會計核算和稅收管理方面，提出了具體的實施意見及加強增值稅納稅管理的對策建議。The folio wings are the content of the four part : the first part : the theory delimit of taxation culture starting with the definition of culture, author use the method of " genus and generic distinction " in order to conclude the definition of taxation culture
四部分的具體內容如下：第一部分：稅收文化的理論界定從文化的定義入手，運用「屬加屬差」的定義方法，分析歸納出稅收文化的定義，界定稅收文化的內涵和外延。這一部分的寫作意圖是明確稅收文化的基本界定，為下文打下理論基礎。分享友人