税收

基本解释 (translations)

revenue  ·  impositions

词组短语

Inland Revenue · tax revenue

与税收相关的网络例句 [注：此内容来源于网络，仅供参考]

A further comparison is made to the contradistinctive relations betweenthe concept of international taxation coordination and that of national taxation,international taxation, taxation integration, international taxation competition, statesovereignty and world economy.

并进一步比较了国际税收协调与国家税收、国际税收、税收一体化、国际税收竞争、国家主权和世界经济等概念之间的对比关系。

Fourthly, analyzing the support of relevant tax policy to the development of international tourism island and their implications for china: implementation of duty-free shop policy, implementation of tax neutral policy, implementation of duty-free shopping policy mode for domestic people, flexible use of preferential tax policy, taking good use of tax measures to protect the environment, tax earmarking, etc.

对有关税收支持国际著名旅游岛发展的探析，其借鉴与启示是：实行免税店政策；推行税收中性政策；实行国人购物免税政策模式；灵活运用税收优惠政策；注重利用税收手段保护环境；税收专款专用等。

In General----Part I of subchapter A of chapter 75 of the Internal Revenue Code of 1986 (relating to crimes, other offenses, and forfeitures) is amended by adding after section 7213 the following section…上述条款中提到《国内税收法》被修订时,用了"is"一词而非"shall".

依据上述标准，这是有道理的，因为它仅仅描述一个事实：《国内税收法》被修订，并没有为任何人施加实际修订该法的义务，而只是说，《国内税收法》被修订""。

It is also the important factor of financing management. Tax planning is very popular in developed countries. It has been a stable, mature industry for a long time. But in our country, it is just a new thing. People don't have enough knowledge about it, and just have a starting apply. Some enterprise even don't know what tax planning is at all. Some enterprises only regard tax planning as tax dodging, tax evasion.

税收筹划在发达国家已非常普遍，早已成为一个稳定的、成熟的行业，而在我国却刚刚起步，人们对它的认识还不足，对它的应用尚处于探索阶段，有的企业根本不知道什么是税收筹划，有的企业甚至认为税收筹划就是偷税、漏税，税收筹划中介机构目前也仅限于对企业具体问题提出解决的办法，而没有根据企业的发展，提出综合的税收筹划策略。

Because of its own characteristic ,such as the completement and scatterness of the fast innovation, concealment, invisibility and high mobility, the emergence has led to a series of problems.

因其本身所具有的高速创新性、隐蔽性和无形性、高度流动性的特点，引发了税款流失、税负不公、税收管辖权、常设机构、国际避税等一系列税收问题，使传统的税收理论、税收原则受到不同程度的影响，同时给现行的税收制度提出了新的要求与挑战。

Because of its own characteristic ,such as the completement and scatterness of the fast innovation, concealment, invisibility and high mobility, the emergence has led to a series of problems. For example, the loss of tax payment, the unfair tax revenue burden, tax jurisdiction, permanent establishment, international tax avoidance.

因其本身所具有的高速创新性、隐蔽性和无形性、高度流动性的特点，引发了税款流失、税负不公、税收管辖权、常设机构、国际避税等一系列税收问题，使传统的税收理论、税收原则受到不同程度的影响，同时给现行的税收制度提出了新的要求与挑战。

This thesis starts with analysis of the practical advantages of electronic business comparing with the traditional ones and the basic conditions of developing electronic business. It claims that taxation is a difficult point of electronic business, and points out fell main problems of taxation on the reference of methods of basic problems coped with electronic business by some international organizations and governments. On the base of this, it attempts to point out the basic clues of resolving the problems in commercial taxation of China today and our counter-measures and suggestions. And this can serve for the administration of taxation in China, promoting it to link with internation as soon as possible and become one of the strong countries, which is internationlization ineconomic information.

本文从分析电子商务与传统商务相比较的现实优越性及发展电子商务的基本条件入手，认为税收问题是电子商务的难点；并通过借鉴国际组织和各国政府对电子商务税收问题的基本处理作法，进一步提出电子商务中的几个主要税收问题；在此基础上，通过借鉴国际上对电子商务税收问题处理的基本经验和作法，试图提出解决现阶段我国电子商务税收问题的基本思路和应采取的对策与建议，以期使我国税收管理尽快与国际相接轨，迎头赶上国际经济信息化发展的新浪潮。

Based on classifies of the Electronic Business modes, this article deeply studies about four types of tax structures for operating models, studies the prominent problems of traditional collection management mode in business e-commerce and individual e-commerce through positive analysis. At the same time, it researches the countermeasure about business or individual Electronic Business taxation collection management from tax theory, tax policy, tax system, and tax practice, finds the modern tax collection management mode in the Electronic Business environment. The further way, to make the theories more feasible, effective and scientific, it proofreads the new collection management mode through the social investigations, puts forward the corresponding policies and rules which demanded by the Electronic Business taxation collection management mode.

本文在对电子商务环境下的税收理论进行研究的基础上，综述了国内外电子商务税收征管研究成果，针对我国电子商务的发展，对电子商务业务模式进行了分类，深入剖析了四种主要业务模式的税收结构，并以此为切入点，通过实证分析，系统地研究了传统征管模式在企业和个人两大类型的电子商务活动中所存在的税收征管突出问题，同时从税收理论、政策、制度和实践等方面，探究了企业和个人电子商务的税收征管对策，建立了电子商务环境下的税收征管模式；在此基础上，通过社会问卷调查，进一步校正新的征管模式，使其具有可行性、有效性和科学性，进而提出了电子商务的税收征管模式所要求的配套政策和法律。

This article to the tax revenue outflow's concept, the form, the present situation and had the tax revenue outflow factor to carry on the simple analysis, and proposed the government tax revenue outflow toddling step.

税收流失已经成为我国税收领域的一项顽症，减少了国家的财政收入，严重干扰了正常的税收工作和社会经济生活秩序。本文对税收流失的概念、形式、现状和产生税收流失的因素进行了简单的分析，并提出了治理税收流失的初步措施。

In the worldwide basis tax reform policy and the domestic macro economic environment changes under the condition, at present Our country Enterprise income tax's tax revenue collection system, is manifesting the tax revenue fairly with the effic ie ncy, the display tax revenue to economic structure aspects and so on control action, tax revenue collection pattern and method, tax source monitoring and tax revenue services structure has many problems, adapted the socialist market economy objective request not completely, must analyze the question which earnestly the enterprise income tax collection aspect exists, and e XP lores the concrete countermeasure which positively the enterprise income tax collection reforms.

内容摘要：摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收…摘要：在世界性税改政策及国内的宏观经济环境发生变化的条件下，目前我国企业所得税的税收征管制度，在体现税收公平与效率、发挥税收对经济结构的调节作用、税收的征管模式与手段、税源监控及税收服务体系等方面存在诸多问题，已不完全适应社会主义市场经济的客观要求，必须认真分析企业所得税征管方面存在的问题，并积极探索企业所得税征管改革的具体对策。

与税收相关的网络解释 [注：此内容来源于网络，仅供参考]

Tax burden：税收负担

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 harmonization：税收协调

税收协调分为高层次的税收协调(Tax harmonization)和低层次的税收协调(Tax coordination)两种. 前者是指对各国税收政策和制度进行广泛综合的调整,在共同体内部就税收政策和制度达成协议,后者则是指针对各管辖区之间的贸易流和所得流进行的特殊的税收调整,

internal revenue：本地内部税收;国内税收

internal rate of return 内部回报率;内部收益率 | internal revenue 本地内部税收;国内税收 | internal risk management system 内部风险管理制度

tax withholding：税收扣留, 在把工资给雇员以前从工资里扣除税收

tax return 纳税申报单 | tax withholding 税收扣留, 在把工资给雇员以前从工资里扣除税收 | tax year 纳税年度

nontax lease：非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对租赁资产计提折旧)

非实质性事项immaterial items | 非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对租赁资产计提折旧)nontax lease | 非债务利益 nondebt interest

nontax lease：非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对租赁资产计

non-substitution clause 不得替代条款 | nontax lease 非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对租赁资产计 | normal depreciable life 正常可折旧寿命

nontax lease：非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对

non-substitution clause不得替代条款 | nontax lease非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可对 | normal depreciable life正常可折旧寿命

nontax lease：非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可

non-substitution clause 不得替代条款 | nontax lease 非税收租赁(指附条件销售,其中承租人被视为税收所有权人,可 | normal depreciable life 正常可折旧寿命

indirect tax credit：税收间接抵免

税收豁免 fiscal immunity | 税收间接抵免 indirect tax credit | 税收免除 tax forgiving

tax deferred annuity：递延税收年金,递延税收退休金

tax deed税收契据 | tax deferred annuity递延税收年金,递延税收退休金 | tax deposit certificate纳税存款单