levy of tax 中文意思是什麼
levy of tax
解釋
租稅的徵收-
This paper is divided into four parts : the first part expounds the fundamental theories of social security and social security system. in the second part, it analyses the process, current situation and social signifinance and then point out the necessity to reform our social security system. the third part lets us know the social security reform experience of european courties, points out the overall thoughts, and the specific measures of three core insurance items and puts forward to levy social security tax that is the best choice to perfect the way to collect our social insurance funds
第一部分介紹了社會保障和社會保障制度的基本理論。第二部分通過分析我國社會保障制度的歷史、現狀及其社會經濟意義，提出改革我國社會保障制度的必要性。第三部分介紹歐盟國家社會保障制度改革的基本經驗，提出我國社會保障制度改革的總體思路，以及三大核心保險項目具體的改革措施，提出開征社會保障稅是完善我國社會保障籌資方式的最佳選擇。 -
Optimize the tax services and improve the tax collection of fiscal levy
優化納稅服務完善稅收征管 -
Jiaoyang reporters : secondary levy a tax is not a new policy of the housing
焦揚答記者問時表示:二手房征個稅並非新政策 -
Almost all states and many other taxing units levy a tax on sales of merchandise
幾乎所有的國家和許多其它收稅單位都對商品的銷售抽稅。 -
The writer pursues such a target : suit requirement of economic development of the socialist market, further reform and perfect system of individual income tax law, improve and enhance collection management, strengthen regulation of persons of high income, and alleviate the unjust antinomy of social assignment, promote social stability, establish continuous and stable increasing mechanism of income of individual income tax, and more availably develop positive effect of the individual income tax in politics, economy and social living, following suggestion is put iv forward so as to realize the target : to practice admixture type of the individual income tax system classifying combining with synthesizing, reasonably determine tax rate and tax deduction standard, standardize taxpayer ' s scope, adjusting and extending the tax base, standardize advance payment system, and establish perfect and scientific modem tax levy & management system the etc., so as to have th
本文筆者力圖追求這樣一個目標：適應社會主義市場經濟發展的要求，進一步改革和完善個人所得稅法律制度，改進和強化徵收管理，加大對高收入廠、碩士學位論文alaster 」 stdis一者的調節力度，緩解社會分配不公的矛盾，促進社會穩定，建立起個人所得稅收入的持續、穩定增長機制，更加有效地發揮個人所得稅在政治、經濟和社會生活中的積極作用。為了實現這個目標提出了如下建議：實行分類同綜合相結合的混合型個人所得稅制，合理確定稅率和扣除標準，規范納稅人范圍，調整和擴大稅基，規范預扣繳制度，建立完善、科學的現代化稅務征管系統等，以期對我國個人所得稅法律制度的修訂和完善有所稗益。 -
Military service code is decided, the student of full - time school go to school is ok postpone the imposition of a tax or levy, but they still have the obligation that performs military service, want to accept a military affairs to train during go to school so
兵役法規定，正在全日制學校就學的學生可以緩征，但他們仍有履行兵役的義務，所以在就學期間要接受軍事練習。 -
Article 9. measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the ministry of finance and implemented upon approval by the state council
第九條對股票轉讓所得徵收個人所得稅的辦法，由財政部另行制定，報國務院批準施行。 -
The eleven years " practice proves that the single, unsystematic securities tax system with stamp duty as its main part, as a product of immature securities market has exposed its deficiencies and is not adaptable to the development of securities market. for example, the stamp duty has many deficiencies such as its law basis is not enough, levy scale is narrow and limited, tax rate is irrational, the regulation that whom income belongs to is unclear, and levy scale is overlapped with inheritance tax
十一年來的實踐證明，這種在我國證券市場發育不成熟的條件下出臺的以證券交易印花稅為主體的證券稅制，己不適應證券市場發展的需要，暴露出越來越多的缺陷，例如就證券交易印花稅而言，就存在法律依據不足、征稅范圍過窄、稅率設置不合理、收入歸屬的規定不明確以及征稅范圍和遺產與贈與稅存有交叉等問題。 -
Such as excess categories of taxes, odds of tax bearing, complex tax collections, various tax references, unreasonable levy methods, inefficiency, regarding circulation and making light of tenure, etc. secondly, separation of land ownership and right to use, one - off leasehold of land
如稅種設置過多，稅負不均、徵收復雜、計稅依據多樣性，課征方法不合理，效率低、 「重流輕存」等。其次，土地所有權與使用權分離，實行一次性的土地批租制。 -
Furthermore, as of 1 february 2007, the state administration of taxation began to enforce more strictly the levy of land appreciation tax on the sale or transfer of state - owned land use rights, buildings and their ancillary facilities in mainland china
此外，國家稅務總局由二零零七年二月一日起，就於中國大陸之國有土地使用權建築物及其相關設施的出售或轉讓，更嚴格徵收土地增值稅。 -
Meanwhile, the contention and restriction of the levy power established the foundation of western constitutional government. owing to historical condition, the construction of tax constitutionalism shoulders heavy responsibilities in our country
同時，征稅權的爭奪與限制奠定了西方憲政基礎，而我國由於歷史的原因，稅收憲政的建設任重道遠。 -
Drawing on the experience of international property taxable experience, analyzing the imperfection of our current national property taxation system and reforming our national property taxation system, require compatible embrace of the advantages that the comprehensive property tax datum is comparative broad and individual property tax is easy to regulate and control, while on the other hand integrate current variety of property tax and other relevant kind of tax to establish unified property tax, set up tax item respectively and levy duty according to different items
借鑒國際財產課稅經驗，分析我國現行財產課稅存在的缺陷，改革我國的財產稅制，應兼收並蓄綜合財產稅稅基較寬與個別財產稅便於控管的優點，整合現行財產稅類各稅種及其它相關稅種，建立統一的財產稅，分別設置稅目，分項進行課征。 -
On the levy of social security tax
試論加快開征社會保障稅 -
Circular concerning the calculation and levy of tax on incomegained from
國家稅務總局關于調整對外輪外航從我國取得運輸收入計算征稅的通知 -
Personal assessment is not a levy of tax. it is a relief for certain individual taxpayers who are chargeable to profits tax and property tax
個人入息課稅並非徵稅項目，而是為繳交利得稅及物業稅的個別人士提供一項稅務寬減。 -
Circular on the handling method for implementing the stipulationsconcerning the levy of turnover tax on residence representative offices offoreign enterprises published before december 31, 1993
日前公布的有關外國企業常駐代表機構計征流轉稅的規定處理辦法的通知 -
Meanwhile, the author establishes the standard system to measure the tax level, and takes optimal proposals on the tax system structure, the transfer of value - added tax and the integration of tax of local and foreign enterprises. the article develops the research contents of enterprises " tax system in china from several aspects, such as game theory relationship between government and enterprises, the tax burden, the tax structure and species and tax levy and management system of enterprises and etc
同時，本文也建立了衡量企業稅負水平的標準體系，並提出企業稅制結構、增值稅轉型和統一內外資企業所得稅的優化方案，從政府與企業的博弈關系、企業的稅收負擔、企業稅制結構、稅種和征管體系等方面進一步豐富和發展我國企業稅制的研究內容。 -
However, the condition has changed now, the levy of individual income tax should also made some adaptive change accordingly
那麼現在情況變了，個稅徵收也得作適應的改變。 -
At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最後，總結稅收對投資處理的原則，稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅，保持利息、股息等投資所得和投資轉讓增值（資本利得性質）的稅負平衡，防止企業過分使用負債的弱化資本現象，鼓勵企業的長期投資，防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。 -
Among them tax legislation is the abstract form of tax making for taxpayers, and the hearing in tax making is the concrete form for their participation, while the constitutionalism of levy power is key for restricting national levy power
其中稅收立法是納稅人定稅的抽象形式，定稅聽證則是納稅人參與定稅的具體形式。而征稅權的立憲是制約國家征稅權的關鍵。
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