fiscal law 中文意思是什麼

fiscal law 解釋
會計法。

  • 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...
  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. Expounds the five main aspect of risk in national commercial bank, i. e. signal liability structure, bad loan quality, low capital efficiency, imperfect restriction on interior power, thin consciousness on risk avoidance ; summarizes five characters of the bank risks, including risk concentration, moral risk, risks caused by system structure, inequi ty between bank risks and revenues, aggrandizement trend of bank risks ; analysis eight reasons for bank risks, including proprietary ownership voidance, macroeconomic fluctuation, ineffective capita ] buffer mechanism, enterprise reasons. no synchronous fiscal investment and financial reform, incompetence law and regulation enforcement. chapter4 argues the opportunities and challenges of the financial globalization and requirement for bank risk managem ent. chapters suggests the methods for the risk management of national commercial bank

    緊接著在第三章闡述了我國國有商業銀行風險的「五大表現」 ，即負債結構單一、信貸資產質量差、資本充足率低、內部控制機制薄弱、防範風險的意識淡薄；總結了我國國有商業銀行風險的「五大特點」 ，即風險高度集中、風險人為匿藏、風險的體制性、風險與收益嚴重不對稱、風險呈繼續擴大態勢；剖析了我國國有商業銀行風險形成的「八大因素」 ，即金融產權「人格」虛設、宏觀經濟波動、資本金等緩沖機制不健全、財政、投資和金融的體制改革不配套、法律和法規不健全等。
  3. 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。
  4. 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。
  5. 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。
  6. 527 of the foreign relations authorization act, fiscal years 1994 and 1995 public law 103 - 236 ; 22 u. s. c

    1964年關于國際貨物銷售合同成立的統一法公約
  7. We are determined to maintain the rule of law in hong kong and will continue to take forward our constitutional development in accordance with the basic law. we will restore our fiscal balance to foster an environment conducive to continued economic growth and success

    具體而言，我們決心維護法治，並按照基本法繼續發展政制恢復財政收支平衡，創造有利經濟持續增長和發展的環境致力維持小政府的運作模式，迅速回應市民訴求，勇於承擔責任。
  8. 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。
  9. This text, using the basic economics theories of risk, combining the basic law in public financial field, has elucidated the concept, nature, characteristic and classification of the fiscal risk. it brings the risk management theory systematically into the fiscal risk study and has analyzed the essential feature of the financial risk course emphatically. it elucidates the concepts, such as datum point upon which the financial risk will transform

    本文運用風險經濟學基本理論，結合財政領域基本規律闡發了財政風險的概念、性質、特徵和類別；運用系統論的觀點，按照風險系統基本邏輯特徵，分析了我國財政風險系統的成因、因素構成、基本特徵，並著重分析了我國財政風險或有因素的類別，能量蓄積狀態等當前財政風險研究中亟待解決的問題。
  10. The jlct is an umbrella organisation comprising private sector representatives nominated by chambers of commerce, the hong kong institute of certified public accountants, the taxation institute of hong kong, the law society of hong kong, and the international fiscal association

    稅務聯合聯絡小組的成員為商會香港會計師公會香港稅務學會香港律師會和國際財政協會等提名的私營機構代表。
  11. To solving the problem baffling non - state hi - tech enterprises " financing, the government should pass a law clearly stipulating that the state would protect their legal rights and interest, that governments at different levels should give their fiscal support to such enterprises and that the state should set up a development foundation for such enterprises. in addition, the government should improve the financing environment for non - state hi - tech enterprises and encourage risk investment institutions to increase input in these enterprises

    具體操作上，應建立並完善適合民營高新技術企業特徵的直接融資市場體系，積極推動創業板市場的設立，建立以產權交易為主的櫃臺交易市場，為民營高新技術企業產權流動、購並活動提供條件，並積極發展培育風險投資機構；建立適合民營高新技術企業特徵的間接融資市場體系，加快中小企業銀行和民營銀行的設立進程，加快銀行業務改革，完善擔保體系；加快企業信用體系建設；完善相關財政稅收政策。
  12. If the proposal passes into law, any non - eu supplier with sales to eu consumers ( ie non - vat - registered buyers ) exceeding euros 100, 000 will have to register for vat in one eu member state ( any one ) and channel its eu supplies through that member state in a fiscal sense, charging vat at the rate obtaining in its chosen member state, and paying the vat collected to that state

    如果這項建議通過成為法律，任何一個非歐盟供應商向歐盟消費者（即非注冊增值稅納稅人）銷售超過100000歐元就必須在一個歐盟成員國注冊成為增值稅納稅人並就其在歐盟銷售貨物向其注冊的歐盟成員國報告其財務情況，按其注冊國增值稅稅率征稅，由該成員國徵收稅款。
  13. Article 41 chinese - foreign cooperatively - run schools, at the end of each fiscal year, shall prepare financial and accounting reports, commission public auditing institutions to conduct auditing work in accordance with law, publicize the audit findings, and file such information with the examination and approval authorities for the record

    第四十一條中外合作辦學機構應當在每個會計年度結束時製作財務會計報告，委託社會審計機構依法進行審計，向社會公布審計結果，並報審批機關備案。
  14. 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。
  15. Prof. tang agrees with eric li about the principles of responsible fiscal management outlined in article 107 of the basic law

    鄧樹雄教授贊同李家祥對基本法107條審慎理財的觀點
  16. 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。
  17. The action of formulary standard treasurer that the demand that the accountant monitors is according to law, monitor the economic activity of the unit through fiscal function action, make sure accountant data is true, complete, strengthen economic management and financial management, uphold economic order

    會計監督的要求就是依照法律的規定規范會計行為，通過會計的職能作用監督單位的經濟活動，保證會計資料真實、完整，加強經濟治理和財務治理，維護經濟秩序。
  18. The current vat law adopts the production - oriented vat, which at its initial stage played a striking part in collecting fiscal avenue and expanding employment, but now along with the rapid development of economy, the disadvantages of the production - oriented vat has been getting so apparent that no longer can it keep abreast of the times

    現行增值稅法選擇的是生產型增值稅，初期對聚集財政收入、擴大就業等起到明顯的促進作用，但隨著我國經濟的迅速發展，生產型增值稅的缺陷也日益明顯，已經使其不能再適應新形勢的需要。
  19. 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。
  20. 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。
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