税收

deadweight loss

额外损失

1、效率(efficient): 在税收的过程中是存在对应的成本的,首先我们知道税收会导致对人们产生负激励,从而使市场萎缩,导致额外损失(deadweight loss),高效率的税收体制(taxation)应该尽量的减少对市场力量的扭曲;另外一个成本是人们在计算自己缴纳税收的成本,

tax payer

纳税人 tax payer 纳税人

3690 1 tax loophole 税收漏洞 tax loophole 税收漏洞 | 3693 1 tax payer 纳税人 tax payer 纳税人 | 3694 1 tax penalty 税收罚金 tax penalty 税收罚金

tax saving

节税

从税收筹划的目的来说, 有时也把税收筹划称为"节税"( tax saving). ③税收筹划的形式特征之一在于其合法性,必须在当前国家税法及其他相关法律许可的范围内进行安排. 合法性正是税收筹划区别于偷税( tax evasion, tax fraud)的本质特征.

tax base

課稅基礎

前三个问题,应由税收实体法(有关税种的法律)规范,对应的是三个税收基本要素:即纳税人(tax payer)、课税基础(tax base)和税收负担(tax burden). 后一个问题,应由税收程序法(税收征管法和税收行政法制)规范的,但税收实体法中也会有所涉及.

Tax,levy

税收

利润率 Profit margin | 税收 Tax,levy | 资本 Capital

tax levy and administration

税收征管

税制管理优化:optimization of tax administration | 税收征管:tax levy and administration | 征管风险:Risk of Tax Imposing and Administration

the relation between the tax collecting and paying

税收征纳关系

主客体关系:relation between the subject and the object | 税收征纳关系:the relation between the tax collecting and paying | 蒋日关系:the relation between Jieshi Jiang government and Japan

tax year

税收年度

tax system 税制 | tax year 税收年度 | Tax 税,税务,征税

flag of convenience

方便旗(指商船为逃避税收而向别国注册并挂该国旗帜)

flag down 挥旗[手]使(车等)停下 | flag of convenience 方便旗(指商船为逃避税收而向别国注册并挂该国旗帜) | flag of distress 遇难[求救]船旗 [喻]生活困难的标志

The Chancellor of the Exchequer is expected to announce tax cuts in this year's budget

人们期望财政大臣公布在本年度预算中削减 税收

1941. This coat is ma... | 1942. The Chancellor of the Exchequer is expected to announce tax cuts in this year's budget. 人们期望财政大臣公布在本年度预算中削减 税收. | 1943. A family on a budget can't...

Jaycee：房祖名

房祖名(Jaycee)投资六位数字代理薄荷糖,前晚於中环某酒吧举行庆祝派对,成龙大哥现身撑爱子场,引起一阵混乱,可惜成龙大哥一到场即急步进场,之后又走后门离去,整晚显得十分低调.

basement complex：基盘岩群;基盘杂岩

"基盘","basement" | "基盘岩群;基盘杂岩","basement complex" | "基盘岩石","basement rock"