corporate development tax 中文意思是什麼

corporate development tax 解釋
公司開發稅
  • corporate : adj. 1. 〈古語〉團結的。2. 法人的，團體的。3. 共同的，全體的。4. （大）公司的。5. 總體國家的。
  • development : n. 1. 發展，發達；進化。2. 展開；擴充；開發。3. 發達物，新事物，發展階段。4. 【生物學】發育（史）；【軍，數】展開；【攝影】顯影，顯像；【音樂】展開（部）；研製，研製成果。
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  1. Firstly, this article begins with introducing the development and implication of just taxation principle, then i describe the embodiment of just taxation principle in the statute of corporate income tax. secondly, i illustrate the phenomena of unfair taxation appearing in the legislation, enforcement and using tax, then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects, and i analyze the reasons of causing unfair taxation. i think they are the influence of the legal idea of the tool doctrine of the law, the influence of the legislative view of " efficiency coming first, balancing justice " and the legal defects

    首先，論述了稅收公平原則的演進及其內涵，並分析了稅收公平原則在現行企業所得稅法中的體現；其次，概括了在定稅、征稅、用稅方面的稅收不公現象，繼而從理論和實踐層面上對現行企業所得稅法中稅收不公的危害作了考察，並對引起稅收不公的原因作了分析，筆者認為是法律工具主義的法觀念、 「效率優先、兼顧公平」的立法理念和法律缺陷三方面的原因；最後，對稅收公平原則在我國企業所得稅法中的實現提出了相應的對策，包括法觀念和立法理念的轉變、定稅不公的立法完善、征稅不公的整合治理和完善稅收監督制度，以期促進我國企業所得稅法稅收公平原則之實現。
  2. In addition, it offers financial incentives for research and development ( important for venture - capital firms ), and has the lowest corporate tax rate in europe

    另外，該國通過財政激勵來鼓勵研發（對風險資本公司較為重要）並擁有全歐最低的公司稅率。
  3. Corporate income tax which is a common tax category levied by different government in almost every country has most important state in the tax category. as china entered into the wto, it is meaningful for the development of corporate in china and investment of the foreign capital. before china entered into the wto, the domestic company has more advantages than the foreign invested company in the aspect of market entry

    企業所得稅是世界各國普遍開征的一個稅種，在稅制中佔有舉足輕重的地位，隨著我國正式成為世界貿易組織成員，對企業所得稅法律制度的研究，對于適應我國加入wto的這一新形勢以及促進我國國內企業的長遠發展和進一步吸引外資，加快我國經濟的發展具有非常重要的意義。
  4. The representative of china further stated that fies located in sezs or the economic and technical development zones of open coastal cities were entitled to a corporate income tax rate of 15 per cent ( the normal income tax was 33 per cent )

    中國代表進一步表示，經濟特區或沿海開放城市的經濟技術開發區中的外商投資企業享受15的公司所得稅稅率（正常所得稅為33 ） 。
  5. There are many structural impediments blocking the development of bond markets in asia. these factors include : fragmentation and small size of the markets, lack of harmonisation in the issuance procedures, tax and accounting treatment and poor corporate governance within the region

    有多項結構性因素妨礙亞洲債券市場的發展，包括：市場分割及規模細小的情況發債程序不劃一亞洲區內的稅務及會計處理問題，以及企業管治欠佳。
  6. For the enterprise recognized to be new and high technology project, from the year of making profit, all of the local profit from corporate income tax within 5 years should be supported by the finance of the development zone

    認定為省級以上高新技術項目的，從開始獲利年度起，五年內所得稅地方留成部分的全額由開發區財政予以扶持。
  7. Starting from the year of such rating, foreign investment enterprises rated as hi - tech enterprises at provincial or national level development zones, will pay their corporate income tax at a rate of 15 % ; starting from their first corporate income tax payment year and till the following 2 years, hi - tech enterprises outside such development zones but with investment exceeding 10 million, will get 100 % refund on their already paid corporate income tax, from the same level financial authority

    國家級和省級開發區被認定為高新技術企業的外商投資企業，自被認定之日所屬的納稅年度起，減按15 %的稅率徵收企業所得稅；區外外商投資額在1000萬美元以上的高新技術企業，自開始繳納所得稅的年度起， 3年內由同級財政全額返還其所繳納的企業所得稅。
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