財產增值稅 的英文怎麼說
中文拼音 [cáichǎnzēngzhíshuì]
財產增值稅
英文
accession tax-
As a developing country in the process of transmission, we suggest that china select a synthetical method to finance annuity, including the social insurance tax, pension bond, social insurance lottery, treasury compensation and selling national assets, etc. at the same time, in the aspect of operation, we combines fixed assets investment, company and financial investment, stock investment and commerce credit to decrease risk and increase the value of annuity
本文認為作為轉軌過程中的發展中國家，中國養老金籌資方式的選擇應綜合利用社會保障稅、養老保障國債、社會保障彩票、財政補貼和國有資產變現等方法，同時在運營方面要將固定資產投資、企業與金融債券投資、股市投資、商業信用等方法結合起來使用，以降低風險，確保增值。Saying specifically, about taxation kinds, the thesis discusses the planning ways of value added ta business tax and income tax ; with regard to tax planning of the operating process, the article makes research into the tax planning of enterprises of electric power construction enterprises of power supply enterprises of power sale and enterprises of power transmission in the course of generating electricity to consuming electricity. finally, the thesis discusses that enterprises of electric power make use of preferential policies to plan paying taxes concerning investment areas investment industry and financial results
具體地來說，從稅種上，主要論述了增值稅、營業稅和所得稅的納稅籌劃；關于營運過程中的納稅籌劃，本文主要對「電」的產生到消費過程中涉及的電建企業、發電企業、售電企業和輸配電企業的納稅籌劃進行了研究；本文最後從投資地區、投資行業和財務成果三個方面論述了電力企業利用優惠政策進行納稅籌劃。If, therefore, a sacrifice of value is caused by protective duties, it is made good by the gain of a power of production, which not only secures to the nation an infinitely greater amount of material goods, but also industrial independence in case of war
因此，保護關稅如果使價值有所犧牲的話，它卻使生產力有了增長，足以抵償損失而有餘，由此使國家不但在物質財富的量上獲得無限增進，而且一旦發生戰事，可以保有工業的獨立地位。Under the condition that chinese current turn over tax system is not subject to a structural reform, on - line transactions of digital products should be identified not as sales of goods in the sense of value - added tax, but as the supply of services or transfer of intangible property respectively for business tax purposes according to specific transaction circumstances
在我國現行流轉稅體制未進行結構性的改革調整的情況下，在線交易的數據化產品提供，不宜視為增值稅意義上的銷售貨物行為，而應該區別具體情況，分別確定為營業稅意義上的提供服務或轉讓無形財產交易。The revenue of the local governments includes business tax, income tax of the enterprises subordinate to the local government, personal income tax, tax on the use of urban land, tax on the adjustment of the investment in fixed assets, tax on town maintenance and construction, tax on real estates, tax on the use of vehicles and ships, stamp tax, slaughter tax, tax on agriculture and animal husbandry, tax on special agricultural products, tax on the occupancy of cultivated land, contract tax, 25 % of the value added tax, 50 % of the tax on stock dealing ( stamp taxo and tax on resources other than the ocean petroleum resources
屬于地方財政的收入包括營業稅，地方企業所得稅，個人所得稅，城鎮土地使用稅，固定資產投資方向調節稅，城鎮維護建設稅，房產稅，車船使用稅，印花稅，屠宰稅，農牧業稅，農業特產稅，耕地佔用稅，契稅，增值稅25 %部分，證券交易稅（印花稅） 50 %部分和除海洋石油資源以外的其他資源稅。Thirdly, based on correlation and multiple regression analysis, the thesis employs 165 listed companies in service industry, studies empirically inner influential factors of capital structure. it ' s concluded that leverage increases with rate of sales growth ; decreases with profitability, tobin ' q and non - debt tax shields ; and there is no significant correlation between firms " size, real tax, assets collateral value, ownership structure and leverage
對我國服務業165家上市公司2001 - 2002年末財務數據進行相關性和多元回歸分析，得出，企業杠桿和主營業務收入增長率顯著正相關；和托賓指數、盈利能力、非負債稅盾顯著負相關；和企業規模、實際稅率、資產擔保價值、股權結構沒有顯著影響。Our key principles are : to live within our means ; to strive for a balanced budget ; to ensure that the percentage growth in government spending does not exceed thate percentage growth in gdp ; keep a low, simple and predictable tax regime
我們奉行審慎理財，主要原則是：量入為出致力避免赤字確保政府開支的增長率不超越本地生產總值的增長率以及維持簡單明確的低稅制。During the transformation of value - added tax, the different credit policy of input value - added tax when enterprises buy fixed assets will cause some financial indexes to change
摘要增值稅轉型過程中，由於對購進固定資產進項稅額抵扣政策的不同，必將引起相關財務指標的變化。Not only is the production - oriented vat detrimental to the development of foreign trade, the advance of technology, the optimization of industrial structures, the balance of regional economy, the specialization and collaboration of production, the imposition of taxes, the sustaining increase of state revenue etc., but it also disrupts the optimization of the enterprises " organization structures, weakens the function of the tax lever, breaks the tax credit " chain ", increases the difficulty in tax credit based on invoices and leads to discriminatory tax burden among industrial and commercial enterprises
生產型增值稅不利於對外貿易的發展，不利於技術的進步，不利於優化產業結構，不利於平衡區域經濟，不利於專業化、協作化生產，干擾企業組織結構的優化，不利於稅款的徵收，不利於國家財政的持續增長，弱化了稅收杠桿的作用，不利於外資的引進，導致扣稅「鏈條」中斷，增加發票扣稅的難度，導致工商企業間的稅負不平衡。The second step is making finance and tax policies integrated, pushing income taxation, value - added tax and property tax to rural, unifying social security and commonality assign policy
第二步是實行一體化的財稅政策，將所得稅、增值稅和財產稅推向農村，統一城鄉的社會保障政策、公共分配政策，走城鄉一體化的道路。Estate duty is charged, according to a sliding scale of rates which vary with the date of the deceased s death on the total value of the property
本港財產總值按相應遞增稅率徵收的，該稅率乃視乎死者逝世的日期而定。Situate in hong kong which " passes " or is deemed to pass in connection with a person s death, or at the amount of 100 for transitional estates
財產總值按相應遞增稅率徵收的，該稅率乃視乎死者逝世的日期而定，或100的款額就過渡期的遺產而言。In cases other than taxes referred to above including but not limited to sales and use taxes, value added taxes, property taxes and other taxes or duties imposed by any taxing authority on or with respicet to this agreement, the cost of such taxes or duties shall be borne by adopter
除了上述提到的包括但不限於銷售和使用稅、印花稅、增值稅、財產稅和其他稅或者任何其他有關該協議的授權機構徵收的關稅之外，這類稅或者關稅應由採用者承擔。Because taxation of company rise in value is entered by in the center of share with the place, and the enterprise exports drawback by burden of central finance sum, certainly will brings about exit growth is rapidder, central finance burden is heavier, generation of hard to avoid owes drawback problem
由於企業增值稅收入由中心和地方分享，而企業出口退稅由中心財政全額負擔，勢必導致出口增長越快，中心財政負擔越重，難免產生欠退稅問題。Outside the county and personnel enter into partnership and take over the land for use newly - set - up industrial enterprises county personnel, foreign side bear capital cost at each above and share account for more than 50 %, from year going into operation, enjoying county offer and analogous to this enterprise pay county take value - added tax and income tax the subsidies of total values in fact by finance in the first 3 years ; the foreign side bears the capital cost above 500, 000 yuan, the share account for more than 20 %, a 50 % of the paid income tax and value - added tax could be refunded in the first 3 year
縣外人員與縣內人員合資征地新辦工業企業，外方承擔投資額在100萬元以上且股份佔50 %以上的，從投產之年起三年內享受縣財政給予相當該企業實交縣得部分增值稅和所得稅總額的補助；外方承擔投資額在50萬元以上、股份佔20 %以上的，三年內享受縣財政給予相當該企業實交縣得部分增值稅和所得稅總額50 %的補助。No less than 15 % to 30 % of the tax left in the economic region will be principally used every year by financial department of the economic region to support technical development, construction of marketing network and management upgrades of those enterprises in the region whose tax delivery is more than one million yuan each year
在經濟區內投資並設立研發中心的跨國公司，經管委會審核，對于該研發中心當年的研發費用，由經濟區給予財政扶持，但總額以不超過該生產型企業當年所繳納增值稅留區部分的50 %為限。The current vat law adopts the production - oriented vat, which at its initial stage played a striking part in collecting fiscal avenue and expanding employment, but now along with the rapid development of economy, the disadvantages of the production - oriented vat has been getting so apparent that no longer can it keep abreast of the times
現行增值稅法選擇的是生產型增值稅，初期對聚集財政收入、擴大就業等起到明顯的促進作用，但隨著我國經濟的迅速發展，生產型增值稅的缺陷也日益明顯，已經使其不能再適應新形勢的需要。It is shown that the target export rebate system should be established through five facets : the reform of the value - added tax ( vat ) system, the setting of the rebate rate, the unification of the administrative measure of the export rebate, the optimization of the rebate fiscal burden and the strengthen of the administration of the export rebate, which can ultimately acquire the least rebate cost and the maximum rebate benefit. to be detail, first, the existing vat system should be reformed, the vat system should be transformed from the production model to consumption model and the administration of levying tax should be strengthened, which can establish a good basis for the optimization of the export rebate system ; second, after considering the national and international practical situation comprehensively, the suitable rebate rate which is combined " neutral and different " should be chosen, and a set of elastic system of rebate rate which has both relative stability and timing flexibility should be establish ed ; third, with the further deepening of the reform of foreign trade system and the gradual improvement of the ability of the administration of the export rebate, the existing two kinds of administrative measures should be gradually transited to the single measure - " exemption, credit and rebate " ; forth, the existing sharing measure of vat should be innovated, the new rebate burden system - " first rebate then share " should be built ; fifth, a set of stimulation and restriction system of export enterprises and tax authorities should be built to strengthen the administration of export rebate effectively
研究表明，我國目標出口退稅機制需要從五個方面進行構建：即增值稅制度改革、退稅率設置、退稅管理辦法統一、退稅財政分擔優化和退稅管理的強化，最終方可達到總體退稅成本最低和退稅收益的最大化。更具體地說，一是改革現行增值稅制度，將我國增值稅制度由生產型逐步轉為消費型，並強化征稅管理，為退稅機制的優化奠定基礎；二是在綜合考慮國內國際實際情況的前提條件下，選擇適宜我國的「中性與非中性」相結合的退稅率，並建立一套具有相對穩定性和適時靈活性的彈性退稅率機制；三是伴隨著外貿體制改革的進一步深化和退稅管理能力的逐步提高，將現行兩種出口退稅管理辦法逐步過渡到以「免、抵、退」為主的單一管理辦法；四是改革現行增值稅共享辦法，建立「先退稅后共享」的新型退稅負擔機制；五是建立一套針對出口企業和稅務機關的激勵約束機制，有效強化出口退稅的管理。After china joined wto, with the decrease in the tariff level and with the cancellation of non - tariff rampart, this contradiction will become even more protruding. thus it has been a consensus to reform the current vat and this problem has aroused much attention from the government. at the end of october 2003, our central government put forward " several proposals on implementing the strategies for rejuvenating the old industrial foundations in the northeast china " and also put forward " carrying out the reform of transforming the productive vat into the consuming vat preferentially in the northeast "
本文運用經濟學的邊際效用理論、投資乘數原理以及稅收學的稅收公平和稅收效率原則等相關理論，藉助大量權威數據，採用定性與定量分析相結合，理論分析與實證分析相結合的分析方法，對消費型增值稅在東北地區實施現狀進行了分析，並研究了增值稅轉型對吉林省的投資總量、投資增量、稅收總量、產業結構以及企業財務狀況等產生了怎樣的影響。分享友人