taxation treatment 中文意思是什麼
taxation treatment
解釋
課稅處理方法-
Germany is tall taxation education of of tall welfare state and medical treatment are do not collect fees ( this just is compatriots most two places of beautiful money of be willing to part with or use, and it is only two none the place of argy - bargy ) a lot of europe countries are such circumstance ( this namely european earned money to travel, go vacationing, and we must " cannot teach thoroughly thoroughly again " and " put money to prevent old " reason ) swarm into germany ceaselessly as latter international student nevertheless, city of german part federal also begins the expense that differs to collection of ab extra student studying abroad, but the regulation that has not consolidated executive higher education to collect fees again in complete germany churchyard
德國是高稅收高福利國家教育和醫療都是不收費的（這恰恰是國人最捨得花錢的兩個地方，而且是僅有的兩個毫不討價還價的地方）許多歐洲國家都是這樣的情況（這也就是歐洲人賺了錢就旅遊，度假，而我們必須「再窮不能窮教育」和「存錢防老」的原因）不過隨著近來外國留學生不斷的湧入德國，德國部分聯邦州也開始對外來留學生收取不等的費用，但是在全德國境內還沒又統一實施高等教育收費的規定。 -
Then, this paper gives a diagnosis to its corporation income tax from four aspects as follows : revenue, deduct item, special treatment of taxation as well as critical point. finally, the author discusses key points of tax planning and puts forward suggestions from both micro - management and macro - management
並以九芝堂股份有限公司為案例，分析出九芝堂股份有限公司進行納稅籌劃時存在的問題，從收入、扣除項目、稅收優惠、臨界點等四個方面對企業所得稅納稅籌劃進行稅務診斷分析。 -
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。 -
All localities and departments must strictly implement the uniform national policies governing foreign - related taxation, and may not exceed their respective authorities to determine preferential treatment on foreign - related taxation
五、任何地區、部門都必須嚴格執行國家統一的涉外稅收政策，不得超越權限自定涉外稅收優惠規定。 -
To amend title 4 of the united states code to clarify the treatment of self - employment for purposes of the limitation on state taxation of retirement income
264修正美國法典第四篇釐清州稅限制自營事業退休所得之計算。 -
The rules of wto which relate to taxation are most favor treatment rule, national treatment rule, custom cut down rule, unti - dumping and countervailing rule, transparence rule, exception rule and developing country privilege rule
表現在稅收上，主要就是稅收法律、法規，要提前公布，保持穩定性，在執法中也要公開、公正、統一、合理。五是例外原則和發展中國家優惠原則。 -
Hangzhou gulf fine chemical zone is of high priority in the economic planning of shangyu. enterprises in the zone are provided with preferential policies in taxation, water supply, waste treatment and other aspects related
杭州灣精細化工園區是全市經濟發展的重中之重，市委市政府對落戶園區的企業實行了一系列的傾斜政策。 -
We will continue to offer preferential taxation treatment to foreign funded enterprises that invest in the development projects involving infrastructure facilities and new high - tech, as well as to those that participate in the construction of large scale projects in china ' s central and western regions
對參與基礎設施項目建設、高新技術項目建設以及我國中西部大型項目建設的外資企業，我們將繼續給予優稅待遇。 -
The government establishs fund of medical treatment insurance, its the charge of formal burden share with taxation privilege, worker and unit of choose and employ persons press the different scale of wage income, to the society by the month capture of insurance agency orgnaization is expended ( after the worker is retired, no longer capture is expended )
政府建立醫療保險基金，其以稅收優惠的形式負擔部分費用，職工和用人單位按工資收入的不同比例，按月向社會保險經辦機構繳費（職工退休后，不再繳費） 。 -
Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically - underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the state council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years
從事農業、林業、牧業的外商投資企業和設在經濟不發達的邊遠地區的外商投資企業，依照前兩款規定享受免稅、減稅待遇期滿后，經企業申請，國務院稅務主管部門批準，在以後的十年內可以繼續按應納稅額減征百分之十五至百分之三十的企業所得稅。
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