統一所得稅 的英文怎麼說
中文拼音 [tǒngyīsuǒdeshuì]
統一所得稅
英文
unified income tax-
The system of enterprise income tax experienced two great reforms, which were the " tax payments instead of profit deliveries to the state " in 1983 - 1984 and the establishment of united state - owned enterprise income tax in 1994 ; at the same time, accounting structure also experienced the reform, which was from implement different accounting in different fields in 1993 to the united accounting structure in 2000
經濟體制改革的深入和市場經濟的發展，促使企業所得稅制度與會計制度不斷改革。企業所得稅制先後經歷了1983 - 1984年的「利改稅」到1994年建立的統一的內資企業所得稅兩次大變革。同時，會計制度也從1993年的分行業會計制度到2000年全行業統一會計制度的重大演變。Chinese banks and insurance stocks outperformed the overall market, boosted by the anticipation of positive earnings enhancement from the upcoming income tax unification, strong gdp growth outlook and lower expectation of further austerity measures
市場預期所得稅即將統一會給盈利帶來正面影響， gdp增長前景看好，進一步緊縮措施出臺的預期也在降低，諸多因素推動中國銀行股和保險股表現超越整體市場。To unify internal and external corporate income tax, promote fairly competition
統一內外資企業所得稅法，促進企業公平競爭。The third part is the conclusion, the author think “ the united corporate income tax ” could realized by two steps
第三部分是本文的結論。統一內外資企業所得稅可以分兩步實施，首先降低The standing committee of the national people ' s congress ( npc ) passed a draft law for corporate income tax unification in late december
12月末全國人大常委會通過了一項公司所得稅統一的草案。The tax law will place foreign and domestic business on a " level playing field " by unifying the corporate income tax at 25 percent
所得稅法將會統一把企業所得稅定為25 % ，由此將外資企業和內資企業置於同一個水平的戰場。In a perfect walrasian market with no taxes or transations " costs, share prices on the ex - dividend day would fall by exactly the value of the dividend that is paid on each share. however, it is well documented that stock prices do not fall by full amount, on average. following elton and gruber ( 1970 ), we use chinese data to examine the effect of dividend taxes on investors " relative valuation of dividends and capital gains
作為稅收金融效應的研究方法之一，股票除息日股價行為研究與公司的股利政策息息相關，直接關系著公司的股利政策是否能夠達到使得股東稅后收益最大化的目標；我國股票市場目前投機過度，現金股利被統一的課以20的個人所得稅，而資本利得稅尚未開征，這方面的研究也可以為資本利得稅的開征提供一個實證依據。If the representative office ( ro ) performs those non - direct activities for the client of its non - resident head office or other non - resident foreign companies on a fee basis, then the income derived from those activities is taxable under the prc income tax rules. the representative offices that do not carry on business activities or the ro s that carry on non - taxable activities, can submit applications to the tax authority for the granting of a tax exemption certificate. however, the exemption does not apply to the income earned by the staff of the representative office ( ro ) including the chief representative
根據現行稅法規定，來自香港地區的常駐代表機構從事各項代理、貿易等各類服務性代表機構，由於此類代表機構從事的各項業務，主要是依照其總機構的要求開展的，沒有直接與服務者簽定合同或協定，其提供服務應歸屬于該代表機構的收入，通常由其總機構統一收取，對該類代表機關可採用按經費支出換算收入方法確定其收入額並據以徵收所得稅。Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations
美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。The following enterprises ' income taxes can be deducted or exempted for one year from their open dates after the approval of taxation departments newly established enterprises or business units keeping separate accounts that are engaged in public undertakings, commerce, materials, foreign trade, tourism, warehousing, resident service, catering, educational and cultural undertakings and health undertaking,
物流企業技術改造中購置國產設備可申請抵免所得稅；符合條件的可由總部統一交納所得稅；業務分包的可實行稅基照顧；佔地較大的現代物流企業經批準可減征城鎮土地使用稅。Income tax exemption can be applied for in purchasing domestically made equipment by commercial networks in the course of new constructions, expansions and renovations ; income taxes of chain enterprises can be paid by the headquarters uniformly ; and water conservancy construction fund can be deducted or exempted if there are real difficulties
商業網點新建、擴建、改建過程中購買國產設備的可申請抵免所得稅；連鎖企業可由總部統一交納所得稅；確實有困難的可減免水利建設資金。Necessity of unifying income - tax law among foreign enterprises in china
試論我國內外資企業所得稅法統一的必要性The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th
本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。Because every factory or business established in the sezs is new, imports of capital and consumer goods ( except cigarettes and liquor ) are exempted from customs duties, and a uniform 15 % income - tax rate is applied
因為經濟特區中每一個工廠或企業都是新建的，所以進口資本貨物和消費品（煙、酒除外）可以免除海關稅，只收取統一的15 %稅率的所得稅。The law will unify the enterprise income tax rates between domestic enterprises and foreign - invested enterprises, and unify and regulate on pre - payment tax reduction and preferential taxation policies
這部法律的表決通過，對企業稅收實現了「四個統一」 ：即內資企業、外資企業適用統一的企業所得稅法；統一併適當降低企業所得稅稅率；統一和規范稅前扣除辦法和標準；統一和規范稅收優惠政策。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。Interim provisions concerning imposition of consolidated industrial and commercial tax and enterprise income tax on resident representative offices of foreign enterprises
中華人民共和國財政部對外國企業常駐代表機構徵收工商統一稅企業所得稅的暫行規定Provisions concerning reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax for the encouragement of foreign businessmen to invest in the shanghai pudong new zone
關于上海浦東新區鼓勵外商投資減征免征企業所得稅和工商統一稅的規定Interim provisions of the state council concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and the fourteen coastal port cities
中華人民共和國國務院關于經濟特區和沿海十四個港口城市減征免征企業所得稅和工商統一稅的暫行規定The following are mainly include : to lessen the burden of fees, to regulate the turnover taxes, to integrate income taxes, to set new kinds of taxes, to reform export rebates. to strengthen the tax collection and the coordination of international taxation
主要包括：減輕費負、調整流轉稅、統一所得稅、開征新稅種、改革出口退稅、強化稅收征管以及加強國際稅收協調等稅收政策。分享友人