查询词典 direct tax

In most countries a direct tax on person ,called an income tax.

在大多数的国家，实行的是对人们的直接税，称为所得税。

The personal income tax is a kind of direct tax.

个人所得税是一种直接税。

Personal Income Tax is a direct tax levied on income of a person.

个人所得税是一种直接征收收入的一个人。

First of all, The direct tax is a great reform to the old feudal tax system.

南京国民政府实施直接税取得了一定的成绩。

As the largest direct tax, the Enterprise Income Tax will play important roles in promoting enterprise and market economy development .

作为我国直接税的第一大税种，企业所得税在促进企业和市场经济的发展方面发挥着重大作用。

Individual income tax, a type of direct tax, refers to the tax imposed on the dutiable income of an individual.

个人所得税作为直接税的一种，是以个人的应税所得为对象征收的一种税。

Whether they bear the name vat tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.

无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。

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。

At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.

首先，笔者认为电子商务的直接税法律的核心就在于如何界定对电子商务的国际税收管辖权，本文分别从常设机构原则、所得分类规则对电子商务的国际税收管辖权进行了界定：其次，本文对电子商务引起的关税、增值税两方面的法律问题进行了分析；再次，本文研究电子商务引起的税收征管法律问题，包括电子商务引起的逃避税法律问题和电子税务问题，并分析了电子税务建设和完善所必需的法律环境；最后，本文研究我国的电子商务税收法律问题，结合我国实际情况，对我国电子商务税收政策与立法提出了若干建议。

Any other name applied to any tax still leaves the renamed tax as a direct tax or an indirect tax.

其他任何名义申请更名税税率仍有所直接税或间接税。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。