income taxation 中文意思是什麼
income taxation
解釋
徵收所得稅-
However, excessive tax competition may weaken the effectiveness of the tax incentives, hence incuring welfare loss ; ( ii ) in a non - cooperation tax competition equilibrium, it turns out that tax rates are set too low to fiance an efficient level of public expenditure, especially lowers the provision of the public goods benefiting residents ; ( iii ) competition for capital means the revenue from capital income taxation declines. in order to maintain the necessary public expenditure, the government would shift tax burden towards the more immobile labor, which may arouse the inequity issues on redistribution. chapter 3 : " the strategy of international tax competition and optimal capital taxation.
但過度的稅收競爭反而會減弱稅收激勵政策的有效性，降低一國福利水平；其二，在非合作均衡狀態下，國際稅收競爭使所有國家的資本課稅都維持在缺乏效率的低稅率狀態，從而不能獲取足夠的財政收入，導致公共產品提供不足；其三，旨在吸引資本流入的稅收競爭，普遍降低了對資本所得的課稅，但政府為了獲取足夠的財政收入以維持正常的支出，會將本來由資本承擔的一部分稅負轉移到流動性較弱的勞動力身上。 -
Chapter ii, beginning from the analysis of the securities taxation theory, analyzing the theory basement of the securities transaction taxation and securities income taxation, discovering the theory behind the taxation system from two coins
第二章，從證券稅收法律制度的理論分析入手，剖析了證券交易稅和證券所得稅的理論基礎，從反對贊成兩方面探尋稅制背後的理論原理。 -
With recognizing the impacts of economic globalization, a variety of critical challenges for the reform and optimization of china ' s foreign - related enterprise income taxation system in the post - wto era can be identified and categorized into four respects : ( 1 ) as to inbound investment, how to adjust the preferential income tax policy dedicated to foreign - invested enterprises ? ( 2 ) as to outbound investment, how to establish an income tax system conducive to carrying out the strategy of chinese enterprises " striding into the outside world ? ( 3 ) while china ' s participation into the integration of international economy has been continuously deepened, how to deal with and develop the international coordination in the field of enterprise income taxation ; and ( 4 ) how to fulfill the obligation of china to ensure the conformity of its foreign - related enterprise income taxation system to the requirements of wto rules
作者認為，在經濟全球化條件下， 「入世」后中國涉外企業所得稅收制度改革與完善面臨的主要挑戰在於四個方面：一是，在有關資本輸入的稅制上，如何調整對外資企業的所得稅收優惠政策；二是，在有關資本輸出的稅制上，如何創建服務于中國企業「走出去」戰略的所得稅收制度；三是，隨著融入國際經濟一體化程度的不斷加深，如何對待和開展有關企業所得稅收的國際協調；四是，中國涉外企業所得稅收的制度安排須符合於wto規則的要求。 -
On the influence of electronic commercial affairs to the multinational income taxation rules
電子商務對跨國所得征稅規則的沖擊及對策 -
In fact, the interest conflicts in question embody the essence of the challenges confronted by china ' s foreign - related enterprise income taxation system under the circumstances of wto accession
這也正是「入世」后中國涉外企業所得稅收制度所面臨挑戰的實質所在。 -
This dissertation is devoted to study enterprise income taxation concerning international investment in the context of economic globalization. the focus of the study is placed on the reform and optimization of china ' s foreign - related enterprise income taxation system under the circumstances of wto accession
本文在經濟全球化的大背景下，針對國際投資中的企業所得稅收問題展開探討，並將「入世」后中國涉外企業所得稅收制度的改革與完善作為研究的中心題目。 -
The second step is making finance and tax policies integrated, pushing income taxation, value - added tax and property tax to rural, unifying social security and commonality assign policy
第二步是實行一體化的財稅政策，將所得稅、增值稅和財產稅推向農村，統一城鄉的社會保障政策、公共分配政策，走城鄉一體化的道路。 -
Seeing that, this dissertation proceeds from equity and efficiency, the two fundamental principles of value for tax system, to summarize and evaluate the main concepts concerning foreign - related taxation system and the relevant wto rules, leading to forging an analytical framework for the study. then it makes observations and analysis on china ' s existing foreign - related enterprise income taxation system, and unfolds discussions on the major challenges faced by the system. furthermore, a set of ideas and policy recommendations are raised for the reform and optimization of the system with taking into consideration of china ' s realities and the trend of economic globalization and using for referen
為此，本文以公平和效率這兩條稅收制度的根本價值原則為理論出發點，在梳理和剖析有關涉外稅制重要理論概念以及wto相關規則的基礎上，構建起本項研究的分析框架；進而對中國現行涉外企業所得稅收制度做出評析，並針對其面臨的主要挑戰展開探討；並且在充分考慮中國國情和經濟全球化發展趨勢的同時，結合借鑒國外的相關做法與經驗，提出改革和完善我國涉外企業所得稅收制度的相關思路和建議。 -
Interest income of municipal bonds is except from federal income taxation. the interest income also is exempt from state and local taxation in the issuing state
市政債券的利息收入不用交納聯邦利息稅，利息收入在所發行的州也不用交納州和地方所得稅。 -
Accordingly, the fundamental task of this study lies in the exploration on how to rationally and effectively tackle the various interest conflicts regarding china ' s foreign - related enterprise income taxation system, while the exploration being based on the principles of efficiency and equity and taking in account of the constraints from the wto rules
這正是本文探討國際投資中涉外企業所得稅收問題的基本假設。相應地，本文研究的根本任務就在於：以效率和公平原則為基本依據，探討如何在遵從wto規則的前提下，合理、有效地應對與中國涉外企業所得稅制度相關的各種利益沖突。 -
It is held by the author that the interest conflicts among different subjects of taxation constitute the key link underlying the various issues regarding foreign - related enterprise income taxation, which meanwhile present themselves in varying concrete forms such as double taxation, tax avoidance, gains or loss of market competitiveness, and etc.
作者認為，貫穿于涉外企業所得稅收種種問題的一條基本線索是不同稅收主體問在利益關繫上的沖突。其具體表現為有關重復征稅的利益沖突、有關避稅的利益沖突、有關市場競爭力的利益沖突等。 -
He was knighted for contributions to economic science in 1997. sir james mirrlees studied the problem of optimal income taxation in a situation where individual takes the tax schedule into account when choosing his work effort and government does not have information on the productivity of individual citizens
莫理斯爵士的研究指出，個人會因應繳稅金額而厘訂自己應付出多少勞動力，但政府卻無從得知每個人的生產力，在這種情況之下，政府難以計算最適所得稅率。 -
He was awarded knighthood by the queen for contributions to economic science in 1997. sir james studied the problem of optimal income taxation in a situation where individual takes the tax schedule into account when choosing his work effort and government does not have information on the productivity of individual citizens
莫理斯爵士的研究指出，雇員會因應繳交稅款的金額而厘訂自己應付出多少勞動力，但政府卻無從得知個別市民的生產力，在這種情況之下，政府如何計算出最適當的入息稅率。 -
Model analysis on the income distribution impacts of personal income taxation policy
個人所得稅收入分配效應的模型分析 -
But in many aspects, there are still some conflicts between economics, social development and marketing economic structure, especially with the new trends in entering wto. so we need to speed up the reform of the taxation structure, pa rticularly the reform of double taxation structure - income taxation and transfer taxation. the west development is one of the important china ' s sector strategies in the new century
實施西部大開發戰略，是我國新世紀濟體制不相適應的矛盾，尤其面對加入wto的新形勢，矛盾表現得更明顯突出，因而要求我區域工作之重點戰略，要加快地區經濟的快速發展，必須有各項政策的實施，稅收政策支持是重要的一面，針對目前現行的稅收政策在客觀上造成西部地區稅負較高的情況，提出相應的措施以促進西部大開發。 -
The tax reform carried out in 1994 unifies the income taxation system for domestic enterprises, which was different from the one applicable for foreign enterprises
1994年的稅制改革，我國統一了內資企業所得稅，但是內資與外資仍然實行不同的企業所得稅制。 -
With tax code reformation in 1994, although china unified tax code, different income taxation systems are practiced for domestic enterprises and foreign enterprises
1994年的稅制改革，我國統一了內資企業所得稅，但是內資與外資仍然實行不同的企業所得稅制。 -
On problems of individual income taxation
對我國個人所得稅制若干問題的思考 -
The reform of individual income taxation in china
論我國個人所得稅制改革 -
A consideration over improving individual income taxation in china
對健全我國個人所得稅制基本問題的思考
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