缺額條款 的英文怎麼說
中文拼音 [quēétiáokuǎn]
缺額條款
英文
deficiency clause- 缺 : Ⅰ動詞1 (缺乏; 短少) be short of; lack 2 (殘缺) be missing; be incomplete 3 (該到而未到) be ...
- 額 : 名詞1 (額頭) forehead:寬額 a broad forehead2 (牌匾) a horizontal tablet 3 (規定的數目) a sp...
- 條 : Ⅰ名詞1 (細長的樹枝) twig 2 (條子) slip; strip 3 (分項目的) item; article 4 (層次; 秩序; 條...
- 款 : Ⅰ形容詞1 (誠懇) sincere 2 [書面語] (緩; 慢) leisurely; slow Ⅱ動詞1 (招待; 款待) receive wit...
- 缺額 : vacancy
- 條款 : clause; article; provision
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Even though, many flaws can be found in it. the imperfect tax credit system, various tax credit vouchers and the disjointed tax credit chain have made tax burden shift and tax payment run off. in the meanwhile, in the perspective of the current vat computation method, the more input tax payment is, the less tax payable will be, so increasing the amount of the input tax has become the major means of tax evasion and avoidance
但是,現行應納增值稅稅額計算中的抵扣制度也存在明顯的缺陷:抵扣制度不完善,抵扣憑證多樣化,抵扣「鏈條」脫節,致使稅負轉移、稅款流失;同時,由於在現行增值稅稅額的計算中,進項稅額越大,應納稅額就越少,加大進項稅額成為偷、逃稅的主要手法。
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