basis of taxation 中文意思是什麼
basis of taxation
解釋
計稅基準-
Hong kong adopts the territoriality basis of taxation, whereby only income profit sourced in hong kong is subject to tax and that derived from a source outside hong kong by a local resident is in most cases not taxed in hong kong
香港採用地域來源徵稅原則，香港居民只須就源自香港的收入利潤繳稅，而源自港外的，則一般無須在香港徵稅。 -
Under the guidance of dialectical materialism and historical materialism and based on the theory of jurisprudence, cameralistics, west economics, public economics, institutional economics and politics etc, this article, with adherence to the combination of theory and practice, brings forward the assumption of constructing functional mechanism of taxation constitutionality and therefore reaches the conclusion with some worth of reference mainly by way of quantitative analysis as well as qualitative analysis and on the basis of delving into the connotation of taxation constitutionality
本文以辯證唯物主義和歷史唯物主義為指導，以法學、財政學、西方經濟學、公共經濟學、制度經濟學和政治學等理論為基礎，堅持理論與實踐相結合，採取定性分析為主，定量分析為輔的方法，在深入研究稅收法治內涵的基礎上，提出了構建稅收法治運行機制的設想，得出了一些有參考價值的結論。 -
After a summary of mm irrelevant theory, i study how the corporate income taxes, personal income tax and capital gains tax affect the value of the firm. at the end of this section, i formulate a state preference general equilibrium model about tax effect on the corporate capital structure decisions on a basis of the taxation in china
應用現代資本資產定價理論，本章首先回顧了mm的資本結構無關理論，接著討論公司所得稅、個11 k司財務政策的稅收效應研究人所得稅和資本利得稅對公司資本結構的影響。 -
The fourth section elaborates the taxation regulation mechanism for the realization of fair personal income distribution on the basis of the analysis of the role of turnover tax, income tax, security tax and estate tax for the regulation of income distribution
第四節在分析商品稅、所得稅、社會保險稅和財產稅如何影響個人收入分配的基礎上進一步闡述了稅收調控個人收入中國稅收與收入公平分配分配的機制。 -
The third section elaborates the taxation regulation mechanism for the realization of fair individual income distribution on the basis of the analysis of the role of turnover tax, income tax, social security tax and property tax for the regulation of income distribution
第三節在分析商品稅、所得稅、社會保險稅和財產稅如何影響個人收入分配的基礎上進一步闡述了稅收調控個人收入分配的機制。第四節則進一步指出了稅收調控個人收入分配所具有的局限性。 -
The thesis makes an analysis on the environmental protection measures of existing tax system and brings forward defects, and probes primarily into object of taxation, tax calculation basis, tax rate and management of environmental protection tax and relevant problems
文中對現有稅制中的環境保護措施進行分析提出弊端，並對環境保護說的課稅對象、計稅依據、稅率和徵收管理及相關問題，作出了初步的探討。 -
The dissertation focuses on the taxation policy issue in the process of sustainable development in china : eco - tax ' s theoretical basis and its possible operation
本論文的研究對象正是可持續發展中的稅收政策問題? ?生態稅收的理論和政策。 -
As a new kind of trade mode, although electronic commerce is essentially same as the traditional trade mode, the current taxation principles lacks the legal basis on which tax was paid. hence, it is sure to influence the implementation of the present taxation principles
電子商務作為一種新的貿易形式，雖然在質的方面與傳統的貿易形式沒有什麼區別，但現行的稅收原則卻沒有對其征稅的合法依據，因此，它必然對現行稅收原則的實行產生影響。 -
On the basis of mechanism transition theory, dimension separation theory, and theoretical interpretation of franchise and brand extension, the value curve of economy hotel has worked out by the questionnaire investigation from general comparison of value recognition between the guests and gms of one and two star hotels. with the example analysis of zhongjiang beijing and jinjiang shanghai, at last, the thesis brings forward the best path model " stimulation - evaluation - formation - self - systematizati on " for chinese economy hotel chains expansion as follows : help to build a friendly mechanism environment from administration, financing, taxation, legislation and property adjustment
最後，論文在制度變遷理論、經濟規模分散理論、特許經營和品牌延伸的理論解釋基礎上，結合以經濟型飯店賓客價值需求認知問卷調查為依據的經濟型飯店的價值曲線，和北京中江之旅、上海錦江之星的案例分析，提出了我國經濟型飯店連鎖擴張的最佳路徑，即，在制度環境的支持下，包括政府在行政管理體制、資金籌集體制、稅收征管體制支持和立法監管體制的監督下，從產權制度上建立市場化運營的基礎。 -
Classification of section 49 arrangements double taxation orders - on income basis
稅務條例第49條安排指明雙重課稅令-以收入分類 -
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。 -
Hong kong s basis of taxation on profits from businesses
香港對營商利潤徵稅的準則 -
To be exact, it studies the reform of the government - funded institutions on the basis of the theory of mixed goods and it also studies the transition from fee to taxation in rural areas from the angle of normalizing the form of public finance income
公共產品是相對于私人產品而言的，公共產品可以定義為同時具有非排他性與非競爭性的物品，即那種既不可能也無必要對其消費加以排他的物品。公共產品一般採用公共提供的方式進行消費。 -
Our territorial source basis of taxation means that income derived by a resident from outside hong kong will not generally suffer double taxation in hong kong
根據香港的地域來源徵稅原則，香港公司從香港以外所得的收入，不須在香港繳稅。 -
On the basis of the overall thinking, the thesis will elaborate the problems from three views : first. the inadequate of taxation power protection and the taxation law
根據這一總體思路，全文共分三大部分進行深入研究: 1 、稅權保護的缺失與稅收法治。 -
1. the purpose of the arrangement is to allocate the right to tax between the two jurisdictions on a basis that avoids double taxation of income on the part of taxpayers and for that matter, double non - taxation on the part of tax authorities of the two sides
1 .簽訂安排的目的，是為劃分中港兩個稅區的徵稅權，避免納稅人雙重繳稅，同時也避免兩地稅局雙重不徵稅。 -
However, electronic commerce - an invisible mode of transaction is incompatible with the information that the current taxation system requires to supply, so its emerging shakes the basis of taxation system
而電子商務作為一< wp = 6 >種無形的交易形式，與現行稅制要求提供的信息不符，所以動搖了現行稅制的基礎。 -
That is to say, the administrative bodies will be put on an equal basis with the opposite parties. in the legal construction of taxation laws, the beginning point shall be the establishment of taxation procedure, the aim of which is to build up fairness and efficiency of tax imposing
在稅收法治建設中，首要的問題是要把稅法程序作為制度構建的切入點，通過對稅務機關征稅權的有效監督，並賦予納稅人必要的程序權利，以實現稅收徵收的公平和效率。 -
On the basis of fundamental definition of taxation, through analyzing the differences of rent, land tax and fees, the thesis pointed out that confusing definitions were the origin of confusion of tax system. after analyzing present issues that exited in land tax system, the author put forward the way to reform and perfect land tax system of our country with using the experience of constructing land tax system of developed countries for reference and integrating current economic development situations of our country into the challenge that land system would face after our country became a member of wto
本論文從土地稅收的基本概念入手，分析了土地租、稅、費三者之間的區別，指出了稅收制度混亂的根源首先在於概念的混淆，並通過分析當前我國土地稅收制度中存在的問題，結合我國經濟發展現狀及入世後土地稅收制度所面臨的挑戰，提出了改革並完善我國土地稅收制度的途徑。 -
The third, revenue theory analyzes basis principles of taxation, the effects of taxation on efficiency and income distribution, also public pricing
第三，收入理論，分析政府稅收的基本原則，稅收對效率和收入分配的影響，公共定價政策及方法，公債理論。
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