要素稅 的英文怎麼說
中文拼音 [yāosùshuì]
要素稅
英文
factor tax-
Macroeconomic consequences of population ageing in china : a computable general equilibrium analysis
局部要素稅稅負分佈的可計算一般均衡研究This chapter, first analyses the inscape of constitutionality, basic feature and essential meaning in depth by reviewing the source of constitutionality concept and provides the theory gist for the study of taxation constitutionality
本章首先通過對法治思想來源的考察，深入剖析了法治的構成要素、基本特徵和本質意義，以為稅收法治研究提供理論依據。It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the function and significance briefly
主要通過界定納稅評估的內涵、基本特徵和構成要素，劃定納稅評估范圍，在稅收征管中對納稅評估進行合理定位。According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due
按照現代稅收債務法律關系學說，稅收債務依課稅要素的滿足而成立，納稅義務人有按照稅法規定辦理納稅申報，宣示其具體納稅義務量的義務。These essentials are mainly included in smith, ricardo and mill ' s theory of international trade in britain, list ' s theory of tariff protection in germany, three utopian socialists " talented envision of future society in britain and france, the french historians " thought of class struggle during restoration period and hegel ' s thought of world history
這些要素主要包含在以下理論中：英國斯密、李嘉圖、穆勒的國際貿易論；德國李斯特的關稅保護論；英法三大空想社會主義者對未來社會的天才設想；復辟時代法國歷史學家關于階級斗爭的思想；黑格爾的世界歷史思想。The impacts of other price - distorting institutions and policies, including tax, domestic support, logistics expenses, exchange rate were also discussed on a comparison base between china and usa : china ' s tax and local non - tax charges imposed on corn production total a distortion of 15 % of the " practical cost " since 1998, while us ' s tax, insurance expenditure and land total a distortion of 25 % of her " practical cost " ; us ' s domestic support has substantially lowered her domestic price while the protective - price policy taken by china since 1993 helped boost her domestic price, which made a negative impacts on chinese corn ' s price competitiveness
在長期內，考慮到主要要素價格的上漲趨勢，我國玉米現實成本和美國現實成本的膠著狀態不會維持多久，前景堪憂；中美兩國主產區玉米成本的對比表明目前我國主產區玉米的可比成本比之於美國的主產區heanland尚有一定優勢，現實成本也是具有優勢的。降低我國成本外支出和稅收的水平可以在一定程度上緩解現實成本的競爭壓力；美國的國內支持措施體系使得其國內玉米價格經常處于生產成本之下。We must think of three factors to make a best capital structure. first factor is margin tax shield, namely, the ratio of firm value ' s increment for liability and the increment of liability blow. second factor is finance crisis net lost that is bought in future. thirdly. we must make much of the market action and adjust capital structure
確定一個最優的資本結構主要考慮以下三個要素：第一，邊際稅盾，即由於負債導致企業價值增量與負債額的增量的比值，以邊際稅盾為零作為界點；第二，估計未來可能招致的財務危成本；第三，密切關注市場的反應，不斷調整資本結構。The taxation essential element to declare the amount of the tax due is the tax base. the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws
說明具體納稅義務量的課稅要素是課稅標準，課稅標準的證據是納稅義務人按照法律規定的賬簿管理義務保管的憑證和製作的賬簿。Second, presents that real estate tax should incline to all levels of local government according to the systematical defects, and integrate the " five taxes and one fee " to a single real estate taxation, therefore, designs a inside - outside united, urban - rural united, and house - land united chinese real estate taxation system reforming plan in general. third, presents that real estate transfer taxation should incline to local government ( especially county and rural government ) according to the systematical defects, and incorporates present taxation to a single real estate transfer taxation, therefore, designs chinese real estate transfer taxation reforming plan in general
第二，針對中國現行不動產保有稅在稅權劃分、稅種設置和稅制要素存在的制度缺陷，提出中國不動產保有稅的稅權應分別向不同層級的地方政府傾斜，並進行「五稅一費」的整合，即將現行的城鎮土地使用稅、耕地佔用稅、農業稅、房產稅、城市房地產稅和城鎮土地使用費的整合為單一的不動產保有稅，從而在整體上設計一個內外統一， 、城鄉統一和房地統一的中國的不動產保有稅制的改革設想。The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of taxation and improving tax factors of some taxation in accordance with the principle of fairness and efficiency so that the routine expenditure of the local governments can be satisfied on the one hand and sufficient funds for the social security of the farmers who lost their lands can be guaranteed on the other ; in addition, the land resources can be better regulated and excessive demand for land and overheated property development can be reined in so as to increase the efficiency of land utility
我國房地產稅的改革方向應為：在公平與效率兼顧的條件下，通過合併部分稅種、完善部分稅種的課稅要素等措施來適度增加地方財政收入，一方面滿足地方財政的正常開支，另一方面為失地農民的社會保障提供充足的資金，同時，增強其對土地市場的調控能力，抑制對土地資源的過度需求以及房地產的過度開發，提高土地資源的使用效率。Chapter 2 studies real estate tax. based on the international comparison of real estate taxation, this chapter analyzes its incidence and economical effect, and finally present a corresponding integrating and optimizing design propose according to the system defects of chinese real estate tax
本章在對不動產保有稅制進行國際比較的基礎上，對其稅負歸宿理論和經濟效應進行了分析，最後針對中國不動產保有稅在稅權劃分、稅種設置和稅制要素方面存在的制度缺陷，提出相應的整合與優化設計方案。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。Nevertheless on one hand we should clarify the exploiting nature of non - work income of factor distribution and on the other hand we should emphasize its legitimacy after it pay taxes
只是，對于按要素分配的非勞動收入，我們要一方面明確其具有剝削性，是現實的剝削收入，另一方面還要強調其在依法納稅后具有合法性，是受國家保護的合法收入。Based on the correct analysis of the cashflow for investment project feasibility study ' s financial evaluation, and the thought on investment project financial evaluation ' s cashflow statement being an income statement according to cash basis, the author found some untrue which exist in the guideline of investment project feasibility study and the report example for investment project feasibility study, and created a restructure method to counter their financial cashflow statement, financial cashflow statement on equity capital, and statement of financial cashflow on a specific investors " investment. restructure method ' s main principle and context are : the selling tax of vat should not be included in the sales revenue, vat should not be listed as a decrease to calculate earnings ; working capital, vat, and loan principal should not be listed as cash outflow
基於正確分析現金流量是投資項目可行性研究財務評價的前提，投資項目財務評價現金流量表是收付實現制下的利潤表的思想，本文針對《投資項目可行性研究指南（試用版） 》和《投資項目可行性研究報告編寫範例》中可研財務評價存在的不當之處，對其運用的項目財務現金流量表、資本金財務現金流量表、中方投資財務現金流量表及外方投資財務現金流量表等報表的現金流量要素，提出了重新構造方法，主要原則和內容包括，銷售收入（營業收入）中不應含有增值稅銷項稅；增值稅不能列作收入的減項以計算利潤；流動資金、增值稅、借款本金不能列作現金流出。On the base of lots of american anti - dumping cases, the author concludes american policy and practice towards china as following : treating china as a non - market economy country ; deciding fair value with traditional measures ; deciding fair value according to the prices of productive factors in surrogate country ; treating chinese enterprises who accord with the demands with respective duty
在綜合研究了大量美國反傾銷案例的基礎上，作者總結了美國對華反傾銷的政策與實務：一直給予中國非市場經濟國家待遇；使用傳統的方法確定公平價值；主要以生產要素替代國家價格確定公平價值；對符合條件的中國企業使用單獨稅率等。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。This paper analyzes theoretically the objective, function, component elements of individual income tax, and its present working conditions practically, and points out its imperfection and put forward that we should normalize the environment. of tax by means of laws and fortify people ' s tax consciousness. we also should draw lessons from foreign advanced experience, optimize the tax system, strengthen the policy of management of taxation, and provide references for the revision of individual income tax system so as to improve and perfect the system, thus propel the internationalized reform movement of individual income tax system
本文從理論上分析了個人所得稅法的價值目標、功能及構成要素，從實踐上分析了現行個人所得稅制運行狀況，指出了現行個人所得稅法中存在的缺陷，提出了應用多種法律手段規范治稅環境，增強全民納稅意識，並借鑒國外先進經驗，結合中國國情，優化稅制、強化征管的對策，為個人所得稅法的修訂提供參考意見，逐步完善個人所得稅制，推動我國個人所得稅制國際化改革運動。The first is that the relation of the local tax in the stage of building a comparatively well - off society overall spreads out around public demands and public goods. the second is that opening - up, rule of law and information are the primary marks of the harmonious development of the local tax in the stage of building a comparatively well - off society overall
一是全面建設小康社會地方稅收關系圍繞公共需要及公共產品展開；二是全面建設小康社會地方稅收關系協調發展以開放、法治和信息化為基本標志；三是地方稅收發展服務和服從于全面建設小康社會，是全面小康社會可持續發展的內在要素。Three effects of international tax competition are analyzed : the location decision of fdi, the provision of public goods and the tax burden distribution between factors
作者分別從外國直接投資（ fdi ）流向、公共產品提供和生產要素的稅負分佈等三個不同角度探討了國際稅收競爭的效應。In chapter one, i analyze the definition of " non - market economy " in american antidumping laws : if a country does not run under the market rule of cost or price, and its products " domestic prices do not reflect their normal prices, this country is called a " non - market economy ". american department of commercial should consider six aspects when it decides whether a country is a " non - market economy " or not. 1
主體部分的第一章分析了美國反傾銷法對非市場經濟國家的定義、界定標準以及生產要素價值方法、市場取向產業測試、數量限制協議、一國一稅、單獨稅率測試等具體法律制度；第二章對美國反傾銷立法和實踐進行質疑；第三章提出我國對外、對內的應對措施，並分析了經典案例。分享友人