查询词典 assess a tax

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax payable by "tax evasion," the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款50%以上5倍以下的罚款。

At the same time there are much problems, such as the mistakes of land tax renovation, the unfits of indirect tax, the disorders of direct tax, the bad contidions of local tax, and the low level of tax income, cant be solved as limited by the historial conditions and economic development.

同时，由于受到历史条件和生产力发展水平的制约，近代中国的税收制度及其思想仍有不少应有的历史任务未竟，存在如土地税改革失误，间接税制不尽合理，直接税制不健全，地方税落后以及税收水平较低等诸多问题。

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。

But there's also a powerful financial reason behind the preference, and that has to do with taxes. The tax code makes Berkshire's owning 80% or more of a business far more profitable for us, proportionately, than our owning a smaller share. When a company we own all of earns $1 million after tax, the entire amount inures to our benefit. If the $1 million is upstreamed to Berkshire, we owe no tax on the dividend. And, if the earnings are retained and we were to sell the subsidiary - not likely at Berkshire!- for $1 million more than we paid for it, we would owe no capital gains tax. That's because our "tax cost" upon sale would include both what we paid for the business and all earnings it subsequently retained.

当然除此之外还有一个重大的财务理由，而且是跟税负有关，根据税法规定，持有80%以上的股权比起拥有少数股权对Berkshire要有利的多，当一家完全由我们持有的公司税后赚了100万美元，这笔钱将全数纳到我们的口袋里，Berkshire不会因为收到股利而被课任何的税，而且如果我们将盈余全数保留，之后再把这家子公司出售-当然Berkshire是不可能做这样的事，那么就算之后的卖价超过100万美元，我们也不必为此支付任何的资本利得税，原因在于我们在税法上的成本包含我们先前买下该公司的成本以及以后年度保留的所有盈余。

In detail, four important indexes are applied to evaluate the correlations of tax allowance, trade, structure and growth, such as correlation coefficient, macroscopicai tax burden, microcosmic ax burden and elasticity coefficient Methodology Methodologically, besides general rules on studying economy and tax, I also apply the modern tax-research methods such metric analysis and demonstration analysis to explore widely the relations among the tax allowance, trade, growth and structure.

在研究方法上，本文在研究经济税收关联关系一般规律基础上，综合运用现代税收的计量分析和实证分析方法，对经济税收的总量关系、分量关系、增长关系和结构关系等进行全面考察。

Rainbow pink, Vetiver grass, and Indian mustard were used in this study to test the remediation of the Cd, Zn, and Pb-contaminated soil. The objectives of this study are to assess the effect of applying EDTA on the phytoremediation of metals-contaminated soils and to assess the interactions among three metals in multiple metals-contaminated soils. Different applying methods with same amounts of EDTA are also used in this study to assess their effect on the metal concentration in the shoot of plant and on reducing the potential risk of groundwater contamination.

本研究於受镉、锌及铅污染的坋质黏土土壤中种植五彩石竹、培地茅及印度芥菜，利用此三种植物植生复育受多种重金属污染的土壤，污染土壤的镉、锌及铅浓度分别为20、500及1，000 mg/kg，评估施用EDTA对於促进植生复育的效果，并以镉、锌及铅浓度分别为10、100及1，000 mg/kg分别配制不同重金属污染土壤，研究三种重金属间交互作用对於植物累积重金属的影响，并评估以相同的EDTA施加总量分一至四次施用对植物累积重金属及降低地下水污染的风险的效果。

The conclusion is most of developed country levying value-added tax, the consist way is give tax-free police to core financial operation, levying standard tax rate to auxiliary financial operation and levying zero tax to exit operation.

得出的结论是：目前大部分发达国家都对商业银行征收增值税，比较一致的做法是对银行从事的核心金融业务采取免税政策，附属金融业务按标准税率征税，对出口金融业务实行零税率。

W Income tax Income tax for the year comprises current tax and movements in deferred tax assets and liabilities.

w 所得税本年度所得税包括本期税项及递延税项资产及负债之变动。

Tax basic principles are legal cardinal norms that decide tax distributive law and the state will, and adjust tax relations. They play a commanding role in each tax legal system and all the standards. They also integrate the standards.

税法基本原则是决定税收分配规律和国家意志，调整税收关系的法律根本准则，它对各项税法制度和全部税法规范起统率作用，使众多的税法规范成为一个有机的整体。

Alternatively, the con- trollers can use the synchronous rectifier itself or loss- less inductor current-sensing methods to provide overload protection with lower power dissipation.

另外，康威特罗勒斯可以使用同步整流器本身或亏损减少电感电流检测方法，以提供低功耗过载保护。

Mr. Dauber's other Schatz hangs in his home movie studio.

多伯把沙兹的另一件作品挂在家里的电影室。