principle of taxation 中文意思是什麼
principle of taxation
解釋
賦稅原理-
By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system
推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。 -
At the end of this chapter, other issues are involved in, such as the different tax intersperses among different steps of automobile production and sale, the principle of taxation, and the relationship among the automobile production, sale and consumption
最後分析了在汽車產銷環節稅種的分佈、征稅原理及稅收與汽車生產、交換（銷售） 、消費的關系。第二章從稅種的角度分析了我國現階段汽車行業存在的稅收問題。 -
Thirdly, according to the principle of the general theory of constitutionality, and from the different levels of the basic feature, key value and substance characteristics of the taxation constitutionality, it analytically studies the science connotation and integrity system of taxation constitutionality, demonstrates that taxatio n constitutionality is a social structural style of modern taxation and an organic whole of entity value and form value
其三，按照法治的一般理論原理，從稅收法治的基本特徵、核心價值和實質特徵等不同層面，分析研究了稅收法治的科學內涵和完整體系，論證了稅收法治是現代稅收的社會組織結構形式，是實體價值和形式價值的有機統一體。 -
These include, but are not limited to the developments in our economy, the increasing trends towards globalisation and electronic commerce, the continued stability of the local property market, and the growing importance of volatile investment proceeds from our fiscal reserves to our recurrent revenue. in the light of its findings, the task force will consider whether the existing tax base, tax net, tax rates and types of taxes should be changed, and if so, what changes should be made under the overriding principle of maintaining a low and simple taxation regime and preserving hong kong s competitiveness
考慮的因素將包括本地經濟的發展情況、全球一體化加速和電子貿易盛行的後果、本地物業市場持續平穩發展的影響、波動不定的財政儲備投資收益占政府經常收入比重越來越大等等。小組將根據研究結果考慮是否需要改變目前的稅基、稅種、稅網和稅率。假如需要，便要進一步研究，在保持簡單低稅制和維持香港競爭力的大前提下，怎樣的改變才最適當。 -
According to the essential characteristic of taxation revenue, the taxation power is to put the process of taxation activity under the supervision of law, which entrusts the lawful right to principle part of taxation activity or litigant from it ' s prerequisite and regularity
根據稅收的本質特徵，稅權就是將稅收活動全過程置於法律規范范疇考察，從其產生前提、運作機理的屬性中，賦予稅收活動主體或當事人的法律性權利。 -
In the light of its findings, the task force will consider whether the existing tax base, tax net, tax rates and types of taxes should be changed, and if so, what changes should be made under the overriding principle of maintaining a low and simple taxation regime and preserving hong kong s competitiveness
小組將根據研究結果考慮是否需要改變目前的稅基稅種稅網和稅率。假如需要，便要進一步研究，在保持簡單低稅制和維持香港競爭力的大前提下，怎樣的改變才最適當。 -
This identification of on - line transactions of digital products may realized to a greater extent the principle of tax neutrality and tax equity, and make chinese turn over tax rules governing taxation of electronic commerce be in conformity with the prospective rules of international conciliation of turn - over taxation of electronic commerce
這樣能夠在更大程度上體現稅收中性原則和實現課稅公平，也有利於我國對電子商務課征流轉稅的制度與未來可能形成的電子商務流轉稅國際協調規則的接軌。 -
The reform of individual income tax viewed from the principle of taxation fairness
從稅收公平原則看個人所得稅改革 -
The reform of the real estate tax should be aimed at appropriately increasing the revenue of the local governments by combining some forms of taxation and improving tax factors of some taxation in accordance with the principle of fairness and efficiency so that the routine expenditure of the local governments can be satisfied on the one hand and sufficient funds for the social security of the farmers who lost their lands can be guaranteed on the other ; in addition, the land resources can be better regulated and excessive demand for land and overheated property development can be reined in so as to increase the efficiency of land utility
我國房地產稅的改革方向應為：在公平與效率兼顧的條件下，通過合併部分稅種、完善部分稅種的課稅要素等措施來適度增加地方財政收入，一方面滿足地方財政的正常開支，另一方面為失地農民的社會保障提供充足的資金，同時，增強其對土地市場的調控能力，抑制對土地資源的過度需求以及房地產的過度開發，提高土地資源的使用效率。 -
The second section, based on the conceptions and implications of taxation, tax system factor, tax classification, tax principle and tax system structure, the author stated the basic theories of taxation
第二部分：介紹了稅收、稅制要素、稅收分類、稅收原則、稅制結構的概念和內涵，論述了稅收的基本理論。 -
In its reform, therefore, we can begin with improving the expense deduction system through scientific measurement, referring to the practice of " standard deduction " and " exemption " for low income people in some de eloped countries and selecting households as the taxation entity, so as to ensure that households with the same income pa their fair share of tax and better follow the principle of equity of taxation
因此個人所得稅改革可以從規范費用扣除制度出發，參照20世紀80年代以來一些發達國家對低收入者採取「標準扣除」 、 「寬免」的辦法，通過科學測算，健全個人所得稅費用扣除制度，選擇以家庭為納稅單位，力爭做到相同收入的家庭納各自相當的稅，更好地體現稅收的公平原則。 -
Analyses of the exemption amount for individual income tax in china based on the taxation principle of revenue
從稅收的課稅原則看中國個人所得稅的免征額 -
Hong kong adopts a territorial source principle of taxation. only profits which have a source in hong kong are taxable here. profits sourced elsewhere are not subject to hong kong profits tax
香港採用地域來源原則徵稅，即只有源自香港的利潤才須在香港課稅，而源自其他地方的利潤則不須在香港繳納利得稅。 -
A principle of taxation in which taxes are based on the income or resource - ownership ability of people to pay the tax
是指根據納稅者的支付能力來決定對其課征稅收多少的原則。 -
The principle of taxation is not only the guiding ideology for designing and implementing the tax system, but the benchmark for assessing the quality of the tax system and the tax administration. in the light of the taxpayers " ways of conduct, the tax compliance theory studies the mechanism in the tax administration and the impact of various factors on the taxpayers " behaviors of compliance. the theory provides a scientific basis for setting up an effective tax administration mechanism
稅收原則是稅收制度設計和實施所應遵循的基本指導思想，是評價稅制優劣和稅收征管狀況的基本標準：稅收遵從理論通過研究納稅人的行為方式，分析稅收征管行為機制運行機理和各種要素對納稅人稅收遵從行為的影響，為建立有效的稅收征管運行機制提供了理論依據。 -
Benefit principle of taxation
稅收的受益原則 -
Compensation principle of taxation
稅收的受益人負擔原則 -
A simple guide on the territorial source principle of taxation profits tax treatments on cross - border manufacturing and trading businesses
跨境製造和貿易業務的利得稅處理方法（ -
To clarify the operation of the principle, we have prepared this simple guide on the territorial source principle of taxation
為清楚說明如何運用這項原則徵稅，我們擬備了這本地域來源徵稅原則簡介。 -
The domestic harmful tax competition disobeys the principle of taxation legalization, destroys the unity of tax code, and breaches the value of tax equity
國內有害稅收競爭違反了稅收法定主義原則，破壞了稅法的統一性，違背了稅法公平的價值理念。
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