税

基本解释 (translations)

dues  ·  gabelle  ·  geld  ·  tax  ·  sess  ·  taxed  ·  gelds  ·  cesse  ·  droits

与税相关的网络例句 [注：此内容来源于网络，仅供参考]

The base level of specific duties will be that in force at the time of the accession of China and the ad valorem equivalent of each specific duty applied to each tariff position.

从量税的基础水平将为在中国加入之时实施的水平及对每一税号实施的每一从量税的从价税等值。

Through capital gains tax and income tax differences between analysis and on readjustlnents in respect of the levy of a capital gains tax status and on the stock market, with emphasis on the sensitivity of meaning from the actual demonstration of levying capital profits tax on the feasibility of upcoming trends, while the levy of a capital gains tax on the limitations of China's securities, taxation should be elaborated in accordance with the tax burden of the principle of fairness for reform is to establish harmonious socialist society.

通过对资本利得税与所得税之间的差异分析和对目前我国就开征资本利得税现状及其对证券交易市场敏感性的探讨，着重从实际意义方面论证我国开征资本利得税的可行性趋势，同时提出近期开征资本利得税的局限，阐述我国证券税制应按照税负公平原则进行改革，是建立社会主义和谐社会的必然要求。

Article said that China real estate exist "4" basin, the policy of "Basin"(negative profits, low tax, duty drawback, Blue India accounts Policy Focus), the interest rate "basin", taxation "Basin"(China not only low-tax and tax incomplete, no property tax, Trading income tax and inheritance tax, foreign Housing developed secondary trading value of the tax is generally 20% more serious bubble may upgrade to 50% or even higher, and some countries have also adopted a progressive tax to curb speculation) and the exchange rate "Basin"(short term appreciation of the existence of the Chinese exchange rate pressure, the international money watching), coupled with the love and structure of local government too low, leading to the coastal cities of residential living functional serious alienation and distortions residential speculation run wild.

文章中称，中国房地产存在"四个"盆地，即政策的"盆地"(负利、低税、退税、蓝印户口等政策聚焦)、利率的"盆地"、税收的"盆地"(中国不仅低税而且税不全，没有物业税、交易所得税和遗产税，国外发达国家二手房交易增值部份征税一般都在20%以上，泡沫严重时可提升到50%左右乃至更高，而且有的国家还采取累进征税，以抑制投机)和汇率的"盆地"(短期内中国汇率存在升值压力，国际游资虎视眈眈)，再加上地方政府的过分呵护以及产业结构的低下，导致了沿海各大城市住宅居住功能严重异化和扭曲，住宅投机盛行。

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

美国在1916年开始征收不动产税，英国的遗产税紧随其后，它可以追溯到1964年征收的遗嘱税，在1894年已有现代雏形，从1986年开始，虽然与继承税没有什么相似之处，但大家仍常将二者搞混，比如说美国的不动产税，征收所有遗产中的一部分作为抵押品，而不是对接收遗产的个人受益者征税。

This tax comes in two forms: property tax (people who own a home have to pay taxes on it) and excise tax, which is charged on cars in a city.

这种税以两种税产生：一种是资产税(是对有房子的人所征收的)；另一种是国产税(是对这个城市的车辆所征收的)。

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is at or above the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 12%, including business tax, urban maintenance and construction tax, additional education tax, house property tax, urban and township land use tax, stamp tax, and individual income tax; when a taxation authority or a tax withholding agent entrusted by taxation authority (hereinafter referred to as the levier) pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of business tax item (service sector – lease sector), house property item and individual income tax item.

个人非住房出租月租金收入在我市营业税起征点以上的，按照12%的综合征收率计征各项税费，包括营业税、城市维护建设税、教育费附加、房产税、城镇土地使用税、印花税、个人所得税；税务机关或税务机关委托的代征人在按照规定期限解缴上述税费时，应按营业税科目、房产税科目和个人所得税科目分税种向银行汇总解缴。12%综合征收率的入库比例：个人所得税科目占1%，营业税科目占5%，房产税科目占6%，并向纳税人填开包括个人所得税、营业税和房产税的完税证明。

By analysis of the financing"s status and existing programs, we can point out the necessity and feasibility of introduction the social security tax in China, and collection of social security tax is the best way to conclude the social security funds.By the comparition and analysis of other countries" style of social security tax, it can give more lessons; in the premise of Chinese actual situtiation , we point out the overall design about the principle, the style, system design, and matching police. It will give benefits to the perfection of social security system..

然后，又通过对世界各国的社会保障税模式进行比较和分柝，以资对我国社会保障税的开征提供可借鉴的经验，并在尊重我国实际情况的前提下，从社会保障税设计应遵循的原则、社会保障税模式的选择，税制要素设及其配套建设等方面提出了我国社会保障税的总体设计，以期对我国社会保障体系的完善有所裨益。

This paper endogens carbon tax and subsidy two variables, discussing how to decide the optimal level of carbon tax and subsidy. The results of the research are obtained as the following:(1) price and capital subsidy which one is priority depend on the productivity of renewable energy capital, if productivity is high enough, then should adopt capital subsidy policy;(2) price and capital subsidy indeed exist trade-off and non-independent relationship;(3) renewable energy regulation ratio has negative effect on carbon tax, however has positive effect on price subsidy;(4) green certificate price increase will result in decrease carbon tax and price subsidy, but increase capital subsidy;(5) if the authority loose the environmental target, then should impose high carbon tax which maintains the environmental quality, but have ambiguous effect on subsidy policy;(6) increasing stability of renewable energy, then increase price subsidy, however, under budget constraint should decrease capital subsidy;(7) analyzing Taiwan's three wind power energy with different price subsidy, which can improve the technology of wind power energy. In another word, it can raise the capacity of wind power energy and reach the goal of renewable energy.

本文考量政府预算限制下，探讨最适碳税税率与补贴率订定之问题，获得如下发现：(1)发电量补贴与资本补贴对促进再生能源发展效果不一样，决定於再生能源资本的生产力，如果资本生产力足够高，则发电量补贴效果较佳；反之，则应优先采行资本补贴措施；(2)发电量补贴与资本补贴的确存在抵换而非独立关系，亦即在政府预算限制下，为促进再生能源发展，应将种种补贴措施整合考量，以最低行政成本达到再生能源发展目标；(3)再生能源管制配比与碳税税率及资本补贴率呈反向变化关系；而与发电量补贴呈正向关系；(4)绿色权证交易制度具促进再生能源管制目标达到之奖励效果，因此，绿色权证价格提高可降低发电量补贴及碳税税率，降低碳税对经济不利冲击效果；(5)政府如果采行较宽松环境目标，宜提高碳税税率，避免环境品质进一步恶化，然而，对发电量或资本补贴之影响效果不确定；(6)再生能源发电效率愈高，则应提高再生能源发电补贴，在预算限制下，应降低再生能源资本补贴；(7)透过台湾三座风力机组的实证分析，采取差异性发电量补贴，将可诱导较高效率风力机组的投资行为，提高整体风力发电效率，达到再生能源发展之目标。

Input vat is deductible where fuel is provided for private use but output vat must be accounted for ,if the individal pays the full cost of the fuel ,out put vat must be accounted for in respect of the amount paid,if the individual pays less than the full cost of the fuel,out put vat must be accounted for based on a scale charge.

时，销项税是根据 scale charge算出来的，当个人支付全部燃料费时，销项税是依据支付的全部燃料费金额算出来的，所支付的费用都是含税的（假设全部燃料费含税为500，个人如全部支付，则可抵扣的进项税为500*17.5/117.5 ，同时应考虑销项税500*17.5/117.5；如个人支付少于500， scale charge 为300，则可抵扣进项税为500*17.5/117.5，同时应考虑销项税300*17.5/117.5），不知这样理解对不对？

与税相关的网络解释 [注：此内容来源于网络，仅供参考]

Ad Valorem Duties：从价税

(二)从价税(Ad Valorem Duties) 从价税是按进口商品的价格为标准计征的关税,其税率表现为货物价格的一定百分率. 从价税随着商品价格的变动而变化,当商品价格上涨时,从价税随之提高,因此,从价税的保护作用不受价格变动的影响.

ad valorem tax：从价税

物业税是不动产税(real property tax)中的一种,不动产税属于从价税(ad valorem tax),它包括三个税种:交易税,物业税和遗产税. 交易税早已征收,建议税务总局这次把遗产税也考虑进去,一次性开发三税共计共管软件.

Property Tax Demand Note：物业税缴税通知书

property tax assessment 物业税评税 | Property Tax Demand Note 物业税缴税通知书 | property tax return 物业税报税表

export duties：出口税

(二)人民币汇率升值下出口税的调整 出口税(Export Duties)指一国对出口产品征收从量或从价税. 我国目前对一些类别的出口纺织品主要征收出口从量税. 出口从量税不但会控制出口数量,而且还会抬高本国出口品成本. 假定人民币不升值,

tax on pari-mutuel：赛马税,赌博税

tax on mine 矿税 | tax on pari-mutuel 赛马税,赌博税 | tax on produce 产品税

payroll tax：工薪税;工资税;<美>工薪税

Nuisance Tax 繁杂捐税;小额消费品税 | Payroll Tax 工薪税;工资税;工薪税 | Payroll Tax Expense 工薪税支出;工资税支出

poll tax：人头税, 人口税

personal property tax 动产税, 私人财产税 | poll tax 人头税, 人口税 | port tax 港口税

poundage：磅税

新关税另有呢绒、蜂蜡;补助金也有呢绒出口税、桶税(tunnage)、磅税(poundage)等等. 土地税、动产税下降的同时,商税各项税率均有较大提高. 关税中以羊毛为例,1275年旧关税,每袋为6先令8便士. 1302年新关税甚至仅为3先令6便士.

profits tax：得税

ries Tax) 第一节 薪俸税概述第二节 薪俸税的征税范围 第三节 薪俸税的纳税人和减免规定第四节 薪俸税的税前扣除额及免税额第五节 薪俸税的税率和税额计算 第六节 薪俸税的征收与缴纳 第四章 利得税(Profits Tax) 第一节 利得税概

salaries tax：俸税

我国税法第十九条规定,外国企业在中国...薪俸税(salaries tax)什么是薪俸税 薪俸税是直接税中的入息税. 薪俸税是纳税人为在香港工作所赚取的入息所缴交的税款. 政府会对薪俸税纳税人提供各种免税额,扣除免税额后会按一个累进的征税率征税.