tax equity 中文意思是什麼

tax equity 解釋
課稅公平
  • 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...
  • equity : n 1 公平，公正。2 【法律】衡平法〈指補充成文法或普通法的公平原則，必要時以糾正用法不公〉；衡平法...
  1. Tax official : is it a equity controlled company

    稅務局：是控股公司？
  2. Part 2 is the research on equity and efficiency of indirect tax

    第二部分：間接稅的公平與效率。
  3. Having studied the securities tax system in china, the paper puts forward that the current single tax system of stamp duty in securities market cannot guarantee the fiscal and cannot promote the market efficiency and social equity

    本文通過對中國證券稅制的制度功能進行反思，認為當前以證券交易印花銳為主體稅種的單一稅制不僅難以保證足夠的財政收入，更無助於增進市場效率和維護社會公平。
  4. Partners in private - equity firms benefit from a tax break on their earnings

    私募基金的合資人受益於破產稅收的利益。
  5. Equity markets generally welcomed cuts in capital gains tax and on savings, and an expansionary fiscal policy helped cushion the blow after the bursting of the dotcom bubble

    股市對資本收益稅和儲蓄的減少基本持歡迎態度，而擴張型財政政策緩和了網路泡沫破滅的沖擊。
  6. B vertical equity : an acceptable pattern of tax payments by classes of people of different economic ability

    縱面公平vertical equity -不同經濟階層的人士，按照一個可接受模式去繳不同稅款。
  7. During the year, the division s equity share of profits after tax from aat, cct and other associated companies amounted to hk 223 million 2005 : hk 215 million

    年度內部門應占赤灣集裝箱碼頭亞洲空運中心及其他聯營公司的稅后溢利為2 . 23億港元二零零五年： 2 . 15億港元。
  8. During the year, the division s equity share of profits after tax from cct and aat and other associated companies amounted to hk 215 million 2004 : hk 188 million

    于年度內，部門應占赤灣集裝箱碼頭及亞洲空運中心與其他聯營公司的稅后溢利為2 . 15億港元二零零四年： 1 . 88億港元。
  9. Income tax is recognised in the profit and loss account except to the extent that it relates to items recognised directly in equity, in which case it is recognised in equity

    所得稅會于損益表中確認，但關乎直接確認為權益項目的，則自權益內確認。
  10. 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。
  11. After researching the present achievements on tax law on e - commerce, the article tries to discuss the possibility of taxing e - commerce through analyzing the economic essence of the tax and the theory of economic taxability on the basis of the technical characters of e - commerce. the article further demonstrates the necessity of taxing e - comnierce through studying the principles of tax equity and tax neutrality

    本文試圖以電子商務之技術特徵為切入點，在梳理電子商務涉稅問題研究現狀的基礎上，從稅收之經濟本質與經濟上「可稅性」理論之角度論述了對電子商務征稅的可能性，在此前提下進一步從稅收公平原則與稅收中性原則出發闡釋了對電子商務征稅的必要性。
  12. 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。
  13. Based on the current situation of the socio - economic conditions of all countries in the world and the international environmental problems, the objectives should be as follows : first, to allocate effectively the resources in the whole world and to coordinate the development of the global environment and economy so that the sustainable development can be achieved in the global scope. second, to guarantee the effective implementation of the environmental tax in the whole world, to solve such problems as the double taxations and double exemptions, to resolve the conflicts of tax equity among countries and properly determine the incidence of the environmental tax so that the polluter pays principle can be followed

    基於世界各國的社會經濟條件和國際環境問題現狀，應本著：其一、實現資源在世界范圍內的有效配置，協調全球環境與經濟的協調發展，使可持續發展在全球范圍內得到實現；其二，保證環境稅在全球范圍內實施的有效性，解決環境稅雙重征稅問題與雙重免稅問題，協調國家問稅收權益的沖突，恰當解決環境稅的稅收歸宿，實現國家間誰污染誰治理的原則。
  14. Part 3 is the empirical analysis to the influencing factor of listed company ' s capital structure in china, specifically with spss software and main composition analysis method, it correlated dividend policy, income tax, equity structure, non liability tax shield and income variation level of company, company growth, company ' s profit ability, asset structure, company ' s scale with capital structure ( the contents embrace btdr, bldr, bsdr ), we make the conclusion as follows : comparing with the research result of influencing factor of the company ' s capital structure of the developed country, the influencing factors of the listed company ' s capital structure in china have partial similarnesses

    第三部分中國上市公司資本結構的影響因素分析這部分是本文的重點之一，具體是採用spss11 . 5軟體，用主成分分析法與多元回歸分析，對公司的股利政策、所得稅、股權結構、非負債稅盾、收入變異程度、公司的成長性、公司盈利能力、資產結構、公司規模與代表資本結構的變量（ btdr ， bldr ， bsdr ）作相關研究，結果是：和發達國家公司資本結構的影響因素研究結果相比較，我國上市公司資本結構的影響因素存在部分相似性。
  15. Tax equity and fiscal responsibility act of 1982

    1982年稅賦公平與會計責任法
  16. This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle, the rules of establishment of tax jurisdiction, ' the possibility of being traced of e - commerce trade course, the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application

    本部分在第一部分的基礎，從稅收公平與法定原則、稅收管轄權確立規則、電子商務交易過程的可追溯性與電子商務環境下征稅對象性質的認定的困難及由此帶來的稅法適用上的不確定性出發，具體地論述了電子商務環境下現行稅法所面臨的困惑與功能缺失。
  17. The analysis of indirect tax equity is carried out on the basis of opportunity criterion, utility criterion and benefits - received criterion

    間接稅的公平主要是在間接稅機會標準、效益標準和受益標準分析的基礎上，又從這三方面對其分別闡述。
  18. 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。
  19. Article 1 the purposes of this act are to uphold tax equity, to ensure tax revenue for the country, and to establish the basic requirements of profit - seeking enterprises and individuals in regard to their obligation to fulfill their income tax burden as a contribution to public finance

    第一條（立法目的）為維護租稅公平，確保國家稅收，建立營利事業及個人所得稅負擔對國家財政之基本貢獻，特制定本條例。
  20. The existing tax law institutions contact the tax duty with taxpayer through the concept of permanent establishment, domicile, etc. a good many existing tax law institutions face the risk of functional loss under the circumstance of e - commerce, how the existing tax law institutions continue to exert fiscal and economic function and embody the principles of tax equity and tax efficiency becomes focus and difficulty

    現行的諸多稅收法律制度在電子商務環境下面臨著功能缺失的危險，電子商務環境下現行稅收法律制度如何繼續發揮其財政收入、經濟調節職能；如何體現其公平、效率原則成為各方關注的焦點與難點問題。
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