charge on revenue 中文意思是什麼

charge on revenue 解釋
用稅收作抵押
  • charge : vt 1 填；裝（子彈）；充（電）；使飽和；使充滿；堆積，裝載。2 命令；促；諭示，指令。3 責備；告誡。...
  • on : adv 1 〈接觸、覆蓋〉上去；開（opp off）。 turn on the light [radio water gas] 開電燈[收音機、自來...
  • revenue : n. 1. （國家的）歲入；稅收；（土地、財產等的）收入，收益，所得；（個人的）固定收入；〈pl. 〉 總收入；收入項目；財源。2. 稅務署；〈美俚〉稅務官。
  1. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  2. In addition to the preceding non - recurring items, which affected the fourth quarter, the company recorded a goodwill impairment charge of $ 72 million on its mail technologies unit retroactive to 2002 s first quarter and the adoption of fasb statement no. 142. for the full year ended dec. 31, revenue totaled $ 31. 3 billion, up 3. 1 % compared to the $ 30. 3 billion reported during 2001

    除了上述三項影響第四季業績的非經常項目， ups還錄得一項七千二百萬美元的商譽耗蝕費用，來自旗下機構mailtechnologies追溯至二零零二年第一季的商譽耗蝕，以及采納美國財政會計標準委員會（ fasb ）第142號聲明后的結果。
  3. A spokesman for the inland revenue department said that tax evasion is a criminal offence with the maximum sentence of 3 years imprisonment and a fine of 50, 000 on each charge, plus a further fine equivalent to three times the amount of tax undercharged

    稅務局發言人提醒?民，逃稅是刑事罪行，一經定罪，最高刑罰為入獄三年，及每項控罪被罰五萬元，另加相當于逃繳稅款三倍的罰款。
  4. A spokesman for the inland revenue department said that tax evasion is a criminal offence with the maximum sentence of 3 years imprisonment and a fine of $ 50, 000 on each charge, plus a further fine equivalent to three times the amount of tax undercharged

    稅務局發言人提醒?民，逃稅是刑事罪行，一經定罪，最高刑罰為入獄三年，及每項控罪被罰五萬元，另加相當于逃繳稅款三倍的罰款。
  5. Generally speaking, section 2 of the inland revenue ordinance provides that letting of property by a corporation would be regarded as the carrying on of a business, and the basic charge for all rental income is profits tax

    一般而言，稅務條例第2條界定法團收取租金為經營業務，租金收入須課繳利得稅。
  6. But in recent years, with the development of market - oriented economy, people recognize that the disadvantage of charge is not resulted from the goverament. the fact is that charge is the way of increase state revenue not only in china but also in world, which play the supplementary role on state revenue owing to this character. the intention of " cost change tax " is to clear up charge and funds and change into tax, setting up revenue system of regarding tax as dominant factor

    「費改稅」不是要將本來意義的政府收費改為征稅，而是以「費改稅」為途徑，對現有收費、基金進行清理整頓，將一些體現政府職能並便於稅收征管的收費、基金，用相應的稅收取代，建立以稅收為主、少量非稅收入為輔的政府收入分配體系。
  7. This thesis is based on analysis of tax and charge, summing up the problem existing in charge, and unreasonable present condition of revenue and distribution in china, analyzing the reason and endanger. the author has researches some reforming schemes of " cost change tax ", which combining with practice of tax administration in changsha, put forward plan of reforming revenue management except tax. thus, can provide theoretical basis for reforming tax and charge, and gradually set up the framework of fiscal organization and public financial compatible with socialist market economy

    本文通過對「費改稅」改革的基本認識、實施條件、疑難問題等基本因素的分析，以及對近期可實施的「費改稅」改革方案的研究，並結合長沙市稅費管理現狀，從原有的預算外資金管理的認識中延伸開來，提升到非稅收入管理的高度，提出了推行非稅收入管理改革的方案，力求真正實現財政資金的「三權」歸位，為全面推行長沙市稅費改革提供理論依據，並逐步構建起與社會主義市場經濟體制相適應的財稅運行機制和公共財政框架。
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