taxation convention 中文意思是什麼
taxation convention
解釋
稅收條約- 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。
- convention : n 1 集會，會議；【英史】（1660，1688年的）（非由英王召集的）非常議會；〈美國〉（政黨等的）全國代...
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This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation
本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。 -
During studying the anti - abusing international taxation measures of other countries, it expects to pay much more attention to exploring anti - abuse international taxation convention and study it in legal way
在深入研究各國反濫用稅收協定的實踐經驗中，以期對我國正處于探索階段的反濫用稅收協定工作以關注和應有的法律思考。 -
Abuse of tax agreement ( also called abuse of international tax agreement ), is the taxpayer make use of the leak, special example and bugs in the international tax convention to avoid tax. it is a way in common use to avoid tax in international taxation fields
濫用稅收協定（也稱國際稅收協定濫用） ，是跨國納稅人利用國際稅收協定的漏洞、特例和缺陷進行避稅，是國際避稅的一種特殊方式。 -
Then it centralized expounding concretely measures on how to keep away avoiding international taxation. for example, to strengthen the keeping away ability of taxation convention itself ; using the rules of inner tax law ; building up the exchanging system of international taxation intelligence
文章接下來集中闡述了防範濫用稅收協定的具體措施，如加強稅收協定自身的防範能力，運用國內稅法加以限制規定以及建立國際稅收情報交換制度等。
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