tax base 中文意思是什麼

tax base 解釋
計稅基礎
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • base : n 1 基底，基，根基，底座；底層，底子；（紀念碑等的）基址；（山）麓。2 【軍事】基地，根據地。3 根...
  1. Cadastre in place for more aggressive use of the tax base

    地籍簿在獲得稅收基數方面得到重復利用。
  2. Tax base valuation approaches in levies on real property

    不動產稅徵收中的稅基評估方法
  3. Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  4. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  5. The e - commerce is based on internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. the e - commerce influence on the tax theory and tax system that established on the traditional business deeply, involving vat, business tax, income tax for both enterprise and individual, tariff, stamp tax, etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. and it also contributes to our economy development and tax base enlargement

    電子商務會給商家帶來巨大的發展機遇和豐厚利潤，但電子商務不同於傳統的貿易方式，由於其的虛擬化、數字化、隱匿化等特點，對建立在傳統的生產、貿易方式基礎之上的現行稅收理論、稅收制度和稅收征管影響廣泛，涉及到增值稅、營業稅、關稅、所得稅、印花稅等多個稅種，給我國稅收提出新的而且相當嚴峻的挑戰，同時也為我國促進經濟發展，擴大稅收來源提供新的機遇。
  6. A whether it has assessed if the disparity in income is one of the causes for the existing narrow tax base ; if so, whether it will consider adopting measures to alleviate the disparity in income, instead of adding more types of taxes, in order to broaden the tax base

    一有沒有評估收入不均是不是現時稅基狹窄的原因之一若然，會不會考慮透過採取可改善收入不均的措施來擴闊稅基，而不是增加稅種
  7. Hong kong s existing tax base is very narrow by international standards, relying on only a limited range of taxes and non - tax income to support our public expenditure

    以國際標準來說，香港現有的稅基非常狹窄，只依賴有限的稅種及非稅項收入來應付公共開支。
  8. If this is true, the rate of structural change and the rate of growth of the macro economy may be hampered. during the later parts of the eighties, several countries undertook ambitious tax reforms. a common trait of these tax reforms was a movement away from the high statutory tax rates - low tax base mold, toward lower rates and wider bases

    而20世紀80年代後期許多國家的稅制改革，其共性是從高法定稅率、窄稅基向低法定稅率、寬稅基轉移，這可以看作是減少以往稅制中內在的「資產重組偏祖性」 。
  9. And some experts even believe, the trend in the development of the iax system was, for quite some time, towards keeping high statutory tax rates, but simultaneously provide generous tax incentives tha t reduced the tax base. the basic asymmetry of tax system may favor large concerns, which may be in a better position to take advantage of the provisions in the tax code in certain states of nature. the result may be lower expected average and marginal tax rates, and a lower cost of capital, compared to newer and smaller companies

    更有學者認為，在以往很長一段時間里，稅制的發展趨勢是高法定稅率，同時附加大量稅收激勵來縮小稅基，稅制的這種基本不對稱性對大公司有利，可以面對低預計平均和邊際稅率以及低資本成本，然而大公司基於其擴張性的組織結構，與富有彈性的內容提要小公司相比，它轉變供求狀況的適應能力相對遲緩，那麼偏祖于大公司的稅收政策可能會阻礙宏觀經濟增長率和結構調整。
  10. 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。
  11. With so many houses vacant, the property tax base has crumbled

    空出了這么多房子，財產稅稅基大幅縮水。
  12. The taxation essential element to declare the amount of the tax due is the tax base. the evidence of the tax base is the preserved vouchers and the accounting books made by taxpayer in pursuance of the laws

    說明具體納稅義務量的課稅要素是課稅標準，課稅標準的證據是納稅義務人按照法律規定的賬簿管理義務保管的憑證和製作的賬簿。
  13. The government announced on december 5 last year that it would stop advocating the goods and services tax but continue the public consultation on other options for broadening the tax base

    政府于去年十二月五日宣布中止推介商品及服務稅，但會繼續就擴闊稅基的其他方案諮詢公眾。
  14. Half of the opponents of the controversial goods and services tax ( gst ) would accept an increase in the top salaries tax rate as an alternative measure to broaden the tax base

    調查顯示，銷售稅一半的反對者接受提高最高薪俸稅的稅率，以作為擴闊稅基的替代措施。
  15. " we do not need to rush into a decision and can take our time to consult, consider and plan the best approach to reform our tax base and manage our public finances

    我們不用急於下決定，我們有充裕時間去諮詢考慮和籌劃最佳方法去改革稅基和管理公共財政。
  16. 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。
  17. The proposals on salaries tax will also help widen tax base by bringing 90, 000 more taxpayers into the tax net

    有關薪俸稅的建議，將令90 ， 000名納稅人納入稅網，亦有助擴闊稅基。
  18. I understand that widening the tax net and broadening the tax base will never be universally welcomed, but i am also convinced that the government should never refrain from doing the right thing even though it is unpopular

    我知道拉闊稅網擴大稅基，一定不會討好但我更加明白，政府不能只做受歡迎的事，逃避不能夠解決問題。
  19. 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。
  20. 1 the narrowness of hong kong tax base is mainly related to our tax structure

    一香港稅基狹窄主要與稅收結構有關。
分享友人
分享到 Line

分享到臉書