fiscal jurisdiction 中文意思是什麼

fiscal jurisdiction 解釋
財政管轄權
  • fiscal : adj. 1. 國庫的。2. 〈美國〉財政上的；會計的。n. 1. 財政部長；（蘇格蘭等的）檢察官；（西班牙及葡萄牙的）檢察長。2. 印花稅票。3. 財政年度，會計年度。
  • jurisdiction : n. 1. 裁判權；司法；司法權。2. 管轄權；管轄范圍；權限。adj. -al
  1. The second chapter is devoted to an theoretical analysis of u. s. ftc regime as an unity of opposition of avoiding international double taxation and maintaining u. s. fiscal jurisdiction

    第二章從理論角度對美國抵免制度在避免國際雙重征稅和維護美國稅收管轄權上的矛盾和統一作了分析。
  2. The law provides these qualifications for ftc for the aim of maintaining u. s. fiscal jurisdiction, namely that ftc is just to be used to avoid international double taxation. however, this aim can not always be achieved

    稅法為抵免設置這些條件的目的在於，保證抵免僅以消除國際雙重征稅為限，但在實踐中，這個目的並不總能達到。
  3. The chapter considers that there are two classes of rules in u. s. ftc regime, rules granting rights and rules restricting rights, of which the former is intended to avoid international double taxation and the latter is to maintain u. s. fiscal jurisdiction

    該章認為，美國抵免制度中包含了這樣兩種規則：授予權利的規則和限制權利的規則，這兩種規則價值取向完全不同，前者意在避免國際雙重征稅，後者旨在維護美國稅收管轄權。
  4. Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations

    美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。
  5. It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important

    第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。
  6. The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law

    抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。
  7. Article 31 the municipal or county ( city ) government shall compile a report of the road administration and construction condition of the preceding fiscal year within its jurisdiction within two months after the end of each fiscal year and report to the ministry of interior for record

    第31條直轄市、縣（市）政府應于每一會計年度終了二個月內，將上一年度轄區內道路行政及建設情形，匯編報告，報內政部備查。
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