tax by benefit 中文意思是什麼

tax by benefit 解釋
按受惠程序征稅
  • 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...
  • by : adv 1 在側,在旁,在附近。2 (擱)在一邊,(放)到旁邊,(存)在一旁;收著。3 (由旁邊)經過,過...
  • benefit : n 1 利益,好處;利潤。2 恩惠,恩澤;恩典,特典。3 (為賑災等舉行的)義演,義賽。4 退休金;(依照...
  1. Since china ’ s reform and opening to the outside world 20 years ago, we use different income tax to the fdi and the domestic invest enterprises. as the deepen of the opening to the outside world and entering into the wto, china is facing the question of whether will unify the income tax of the fdi and the domestic invest enterprises and how to unify it. on the one side this context analysis the spill over benefit, the capital benefit of the preferential income tax, on the other side analysis the problem that exists in the current income tax. on the basis of the above analysis we meet the necessary and the possible of the unification, and put forward the way to unify the income tax should carry out step by step. in the end of this context we propose the measure to solve the problem which it may occur after the unification

    自改革開放初期至今,我國實施了內外有別的企業所得稅制度,隨著改革開放的推進及我國的入世,內外資企業所得稅的合併與否,以及怎樣合併被提到議程上來。本文通過對我國吸引外資的稅收優惠政策,特別是所得稅優惠政策進行效益分析,一方面分析了稅收優惠引進大量外資所帶來的溢出效益、資本效益,並以90年以來的引進fdi為例進行分析,另一方面分析了我國現行的所得稅制度存在的問題。在以上分析的基礎上,本文認識到我國內外資企業所得稅改革的必要性以及改革基本條件,提出實施「漸進式」合併我國內外資企業所得稅的方案,並分析了合併的影響及對策。
  2. Any newly - invested project of an fixed capital investment of over one million dollars by foreign investors, or of an fixed capital investment of over ten million yuan by domestic investors, within 5 years from the date of putting into production and ratepaying, the benefit interests of the project taxes will return all the local retaining portion of the corporate income tax to the enterprise

    凡在我市新辦固定資產投資100萬美元以上的外商投資項目、固定資產投資在1000萬元人民幣的內商投資項目,自該項目投產納稅之日起5年內,由該項目稅收受益方將企業所得稅地方留成部分全額獎勵給企業。
  3. After comparing the audit difference about the multi - company " s off - tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. respectively from two aspects - total analysis and factors " analysis to ab phenomenon for disuniting net benefit, got into the conclude that because of the difference between chinese accounting standards and international accounting standards, the net profit is overrated by cas

    本文通過統計ab股公司稅后凈利的境內外審計差異,分別從總量與因素兩個方面對ab股的凈利進行分析,並進一步論證由於我國會計準則與國際會計準則的不統一,導致了凈利差異,與國際標準相比,國內凈利普遍存在高計的現象。
  4. The section restricts this avoidance practice by allowing the commissioner to refuse to set off losses brought forward where he is satisfied that the sole or dominant purpose of a change in shareholding is the utilisation of those losses to obtain a tax benefit

    若稅務局局長信納股份擁有權改變的唯一或主要目的,是為了利用累積虧損餘額而獲得稅項利益時,稅務局局長可以根據這條款拒絕以虧損抵銷利潤,從而限制此等避稅的做法。
  5. While it continues to benefit from record high oil prices, china ' s leading oil producer has been hit this year by a new windfall profits tax, which the chinese government imposed in march

    盡管中石油繼續受益於創紀錄的高油價,但中國政府於今年3月份開始對石油企業開征特別收益金(俗稱「石油暴利稅」 ) ,影響到這家中國領先的石油生產商的業績。
  6. It is undoubtedly a helpful try to inspect various kinds of benefit relations in the process of tax legislation by the methods of game theory, because it helps to improve tax law ' s quality and appropriately deal with tax distribution

    用博弈論的方法透視稅收立法過程中涉及的各種利益關系,對國家提高稅法的質量及恰當地處理稅收分配關系,無疑是一個有益的嘗試。
  7. Nike posts a 51 % rise in quarterly profit, boosted by strong revenue growth and a one - time tax benefit

    耐吉每季地締造51 %方面的提高利潤,被強烈收入發展和一個以前的稅收利益提升。
  8. Besides, aircraft leasing benefit our airlines because it helps them to share the tax benefits. at last, some suggestions on aircraft leasing are put forward according to the problems existing in china : 1. absorb the investors and lessors in china by estab

    在我國支線航空問題上,由於支線航空經營成本高,在起步階段完全靠其創利並實現自我發展比較困難,建議積極的利用租賃這個平臺促進支線航空的發展,形成航線網路。
  9. Part one : bring forward the concept of tax planning ; compare the difference between tax planning and tax fraud or tax avoidance ; describe the characteristic of tax planning ; analyze that tax planning is the product of the development of market economy. tax planning is a legal financial activity conducted by taxpayers that managing the activities such as financing and investing, selecting from several tax paying plans, to maximize the benefit of enterprises and shareholders within the limitation of the laws and regulations

    稅收籌劃是納稅人的一種合法的理財策劃活動,是納稅人為了實現企業價值最大化或者股東權益最大化,在法律法規允許並鼓勵的范圍內,在既定的稅收環境下,通過對融資、投資、經營活動等的事先籌劃和安排,對多種納稅方案進行最優化選擇的一種理財活動。
  10. In the whole tariff taxation policy ' s framework and in the point of the connotation, this article defines tep as : the measures to make best benefit of protection by optimizing tariff taxation structure, and it is also the measures to maximize to the value of " tariff tax policy function ", which contains several variables such as foreign investments, industry, import and export, tariff revenues, trade relations and so on

    本文認為關稅有效保護的內涵就是實現其政策目標的基本手段,即「在調整關稅水平時優化關稅結構」 。並在整個關稅政策框架內,從這一內涵出發,將「關稅有效保護」定義為「通過在調整關稅總體水平過程中優化關稅結構這一基本手段,實現關稅保護效果的最大化,也就是實現包括外商投資、產業、進出口貿易、關稅收入、國際經貿關系等變量在內的關稅目標函數值的最大化」 。
  11. The second is a sensible tax and benefit system which encourages people to move from welfare into work by making work pay

    第二是合理的稅收和救濟金體系,鼓勵人們從領取福利金轉向通過工作獲得勞動報酬。
  12. Baoding city the north downtown in municipal people the government ovation know its private to consults to investigate to my area, to have intention to the investor, we divided by to give special policy in national city excluding, can also enjoy to baoding city the concerning special way of north downtown in municipal people government that build the scale business enterprise. protecting to settle north downtown in municipal market development committee will proceed the whole distance service to the investment business enterprise. that market plan invests 1500 - 30, 000, 000 among them payment 1000 ten thousand dollars, the investment benefit tax rate is roughly 30

    保定市北市區人民政府熱烈歡迎有識之士來我區咨詢考察,對有意投資者,我們除給予國家省市優惠政策以外,還可以享受保定市北市區人民政府關于興建規模企業的優惠辦法。保定市北市區市場開發委員會將對投資企業進行全程服務。該市場計劃投資1500 - 2000萬元人民幣其中地價款1000萬元,投資利稅率約為30
  13. With this reform, more than 100 million men, women, and children who are now covered by employer - provided insurance will benefit from lower tax bills

    通過這項改革,僱主提供的保險目前所照顧到的1億以上的男人、女人和兒童將得益於稅額的減少。
  14. But a stable macro - economic framework and sensible tax benefit policies are not enough by themselves

    但是單憑穩定的宏觀經濟結構和合理的稅收/救濟金政策本身還是不夠的。
  15. The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange

    一、本表適用於按照《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業對外支付管理的通知》的規定,外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征所得稅待遇時填報。
  16. Part of the drop can probably be explained by a benefit of 6 cents a share in tax items applied to first - quarter earnings

    下降的部分原因可歸結為從第一季度收入中取得的每股6美分的稅收項目。
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