fiscal law and tax law 中文意思是什麼

fiscal law and tax law 解釋
財稅法
  • 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。
  • law : n 勞〈姓氏〉。n 1 法律，法令；法典。2 法學；訴訟；司法界；律師（界），律師職務。3 （事物或科學的...
  • and : n. 1. 附加條件。2. 〈常 pl. 〉附加細節。
  • 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. Part3 : the problems with china ' s fiscal policy on venture capital. the problems include : a definite and integrated system of fiscal law on venture capital has not be built up. the present tax law and code are not fit for the development. the government expenditure on tech - research and product - transform is not enough. the structure of government expenditure is not in reason. the efficiency of the go

    指出問題主要包括以下幾點： 1 、缺乏一種針對風險投資的明確而又完整的財稅法律與政策支持體系； 2 、現行稅收法律政策不利於風險投資業的發展； 3 、財政投入科技研發和成果轉化的資金總量不足，並且存在結構性問題，資金使用效率低下的問題普遍存在。
  2. 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。
  3. At first, finance and tax law must be set into constitution, so as to reflect the spirit of fiscal constitution

    首先，將財政稅收法規入憲，在憲法中體現財政稅收精神。
  4. The final chapter of the thesis puts forward countermeasures to resolve problems the informal subnational tax competition has brought, using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect subnational tax competition, which includes the transformation of government function to set up a administrative system ruling by law accord with market economy ; deepening the reform of tax - divided system to regulate intergovernmental fiscal relationship ; improving the management of taxation planning to make it subordinated to economic tax resource ; creating fundamental conditions beneficial to subnational tax competition and so on

    第三部分針對我國政府間稅收競爭存在的問題，借鑒有關國家協調稅收競爭的方法，參照財政學者關于稅收競爭的假設條件，提出了規范我國政府間稅收競爭的相應對策。包括：轉變政府職能，建立市場經濟下的法治政府；深化分稅制改革，規范政府間財政關系；改進稅收計劃管理，使稅收計劃服從經濟稅源；創造規范政府間稅收競爭的基礎條件。
  5. In the last part, the situation of the application of ec is outlined, and the facts that impeded the development of ec are presented : the imbalance of supply and demand with regard to the infrastructure of network, the lackey of confidence of consumer and firms on ec because of the lackey of credit in economy life, and the difficulties of how to adapt to and protect the new product style of ec by state legal system. we pointed out that, several aspects, such as fiscal tax revenue, law and enactments, the safety of information, admission of market, the perspectives of information, and technolocrats, will persistently impeded the development of ec. in china, the application of ec should be dominated by firms and conducted by government, which should as soon as possible enact the relative law regarding to taxation, electronic paying, digital signature, certification authority, intellectual property on web, etc. the national physical distribution system, the financial monitory system, the system of credit of firms as well as consumers should be completed

    在最後一個部分，文章簡述了我國電子商務應用的現狀，用博弈論方法分析了制約我國電子商務應用發展的幾個主要原因:網路基礎設施的供需失衡、經濟生活中的信用意識缺乏導致的消費者和企業對電子商務應用中的普遍的不信任及國家法律制度如何適應和保護電子商務這種新的生產方式等，並指出，財政稅收、法律法規、信息安全、市場準入、信息觀念、技術人才等幾個方面的問題將是長期阻礙電子商務發展的因素，電子商務在我國的應用要走企業為主體、政府引導的路子，政府應盡快制定有關稅收、電子支付、電子簽名、身份認證、網上知識產權等方面的法律法規，建立覆蓋全國的現代化物流配送體系，健全和完善金融監管體系，特別是企業信用體系和消費者信用體系的建設，大力推進企業信息化建設，創造發展環境，完善保障機制，加快人才培養。
  6. It also underpins our low tax policy and is an important tool in our striving to achieve a fiscal balance as stipulated in the basic law

    此外，這項收入有助實行低稅政策，並對我們致力達到基本法有關收支平衡的規定十分重要。
  7. From the financial perspective, we should follow the " user - pays " principle to enable us to execute the low tax policy specified in the basic law and implement the provision of the basic law - strive to achieve a fiscal balance in public finance

    從財政角度來說，要支持我們落實基本法內指定的低稅政策，和履行基本法的規定公共財政力求收支平衡這兩點，我們也要根據用者自付的大原則。
  8. It also underpins our low tax policy and is an important tool in our striving to achieve a fiscal balance as stipulated in the basic law. there are certain exceptions to this principle whereby we would provide subsidies to services which are vital to the public and affect their livelihood, such as school fees and medical fees

    此外，這項收入有助實行低稅政策，並對我們致力達到《基本法》有關收支平衡的規定十分重要。政府實行這項原則，但也有例外的情況。政府會因應市民的負擔能力，補貼與市民息息相關和影響民生的服務，例如學費和醫療費用。
  9. The existing tax law institutions contact the tax duty with taxpayer through the concept of permanent establishment, domicile, etc. a good many existing tax law institutions face the risk of functional loss under the circumstance of e - commerce, how the existing tax law institutions continue to exert fiscal and economic function and embody the principles of tax equity and tax efficiency becomes focus and difficulty

    現行的諸多稅收法律制度在電子商務環境下面臨著功能缺失的危險，電子商務環境下現行稅收法律制度如何繼續發揮其財政收入、經濟調節職能；如何體現其公平、效率原則成為各方關注的焦點與難點問題。
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