scope of taxation 中文意思是什麼

scope of taxation 解釋
課稅范圍
  • scope : n 1 （活動）范圍。2 眼界，視界；視野；見識。3 力量，能力。4 發揮能力的「用武之地」，餘地；機會。5...
  • of : OF ＝Old French 古法語。
  • taxation : n. 1. 征稅，抽稅。2. 稅制。3. 稅額（款）。4. 稅收（額）。5. 清算訴訟費用。
  1. Article 15 the departments of administration of industry and commerce, auditing, finance, taxation, public security and technology supervision shall, within the scope of their respective duties and authorities, assist the price supervision and inspection agencies in inspecting and dealing with activities of making exorbitant profits

    第十五條工商行政管理、審計、財政、稅務、公安、技術監督等部門，應當在各自的職責范圍內，配合價格監督檢查機構查處牟取暴利的行為。
  2. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  3. The company has more that 50 public certified accountants, public certified tax engineer and professional staff with senior or medium sprcialized technical titles who have an intimate knowledge of the state ' s financial and economic disciplines, taxation policies, laws and administrative regulations, financial accounting systems, have rich practical experience and broad scope of knowledge

    「尚德所」現擁有50多名既熟悉國家財經紀律、稅收政策法律、行政法規、財務會計制度，又具豐富實踐經驗、知識面廣的注冊會計師、注冊稅務師及各類具有高、中級專業技術職稱的專業人才。
  4. The services of the clcc cover the fields of finance, securities, company reform and assets reorganization, foreign investment, real estate, intellectual property, technology transfer, taxation, custom, trust, insurance, foreign exchange. the business scope of the clcc is as follows

    中國法律咨詢中心的服務涉及金融證券公司資產重組與改制外商投資房地產知識產權技術轉讓稅收海關信託保險外匯等領域，業務范圍是：
  5. The new arrangement extends the scope of the original agreement on business profits and income from personal services signed by both parties in 1998. it covers direct income earned by businesses and individuals such as operating profits and employment income as well as indirect income such as dividends, interest and royalties and ensures that the same income will not be doubly taxed in the two tax jurisdictions. the minister of the state administration of taxation, mr xie xuren, signed the new arrangement on behalf of the central government

    新安排涵蓋個人和企業的直接收入如營業利潤及個人勞務所得，以及間接收入如股息利息及特許權使用費，把一九九八年雙方就營業利潤及個人勞務所得訂立的避免雙重徵稅安排原安排擴大，以保障同一項收入，不論是直接收入或是間接收入，均不會被雙重徵稅。
  6. Scope of services provided are still typical types, i. e. audit, taxation, book - keeping and company secretarial services, etc. more than 40 % of the replies claimed that they would benefit after china entered into wto. around 30 % of the replies showed interest in expanding their business to china. the factors they will consider included relationship with mainland clients and others, understanding of china cultures and policies and availability of capital, etc. the strategies they will consider in improving their business results are merging with other cpa firms, expanding scope of services, cutting down number of staff, lowering down salary level, reducing services fee and developing their business in china market, etc

    本研究採用資料搜集形式輔以問卷調查，結果反映出大部份香港中小型會計師事務所的員工人數及業績都比不上過往；而業務范圍仍保持傳統審計、稅務、會計記帳、公司秘書等服務模式；有四成以上的回應者認為大陸入世會對其業績有正面影響；有三成以上回應者表示會到大陸執業；而若考慮到大陸執業，回應者稱主要的考慮因素為與內地客戶等之聯系、對大陸的了解及資金等，至於改善業績，回應者說主要會考慮與其它事務所合併、轉移本地業務范圍及重點、裁員減薪、減低服務收費、北上開拓業務等。
  7. A common characteristic of the cfc legislations of those countries is the taxation imposed on the domestic residential shareholders of the foreign companies for those undistributed income of these foreign companies, though there exist numerous differences in the scope and application of the various cfc legislative regimes

    這些國家cfc立法的一個共同點就是對某些外國公司的未分配利潤對該外國公司的國內居民股東征稅。此外，各國cfc立法在適用條件及范圍等方面存在著諸多的差異。
  8. Tax priority can be divided into general tax priority and special tax priority according to taxed subjects, and common tax priority and super tax priority or broad sense tax priority and narrow sense tax priority according to taxation power. finally, the paper analyzed applicable scope of tax priority. it pointed out that administrative fine and criminal fine should not enjoy priority, and that late fee should enjoy priority

    本文嘗試從稅收優先權的基本概念和基本法律性質入手，進而對稅收優先權的種類和適用范圍作了分析，然後接著提出了稅收優先權的行使問題及解決方案，重點分析了稅收優先權的效力沖突並提出了沖突的解決方案，最後總結歸納了我國現有稅收優先權立法的不足，並簡單闡述了完善立法的基本思路。
  9. Mr cameron is right that air travel should be included in the scope of taxation

    卡梅隆關于乘飛機旅行應該被納入征稅范圍的觀點是對的。
  10. In addition, this paper puts forward the advice in reform of resource taxation : 1. to widen the scope of tax ; 2

    針對以上的分析，本文提出了資源稅和資源行業可持續發展的總體看法： 1擴大資源稅的征稅范圍。
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