查询词典 real estate tax

Survey shows that the real estate industry is a major means of tax evasion: individual real estate enterprises to take advantage of off-the-books, accounting, false invoices for the apparent increase of tax evasion; part of the real estate business to avoid tax regulation, does not accurately pre - pay corporate income taxes; own Jian'an inflated costs, the cost ratio does not follow the principle of carry-over, corporate profits as the year in advance the size of carry-over costs, man-made regulation of profits, corporate income tax evasion; together to build the party issuing false invoices, the expansion of another party development costs, the transfer of profits, corporate income tax evasion; advance purchase transactions shall be pegged not to declare their taxable accounts, low-priced sale of product development, drilling policies do not take advantage of value-added tax timely clearing of land; sales garage, storage room through the non-Non-invoiced transfer income, tax evasion related taxes; way to reduce the recording of non-existent staff made售房sales royalty income, personal income tax evasion; with branches or associated enterprises business is not a normal transaction between independent enterprises, and through cross-cutting shared billing or concealed operating items, operating income to conceal tax evasion; bank into the personal housing mortgage loans credited to the "short-term borrowing" subjects, the transfer of income, tax evasion business tax, land value-added tax and enterprise income tax; will develop products for their own use, foreign donations, to cover the debt in exchange for non-monetary assets are not regarded as sales in accordance with the regulations and carry-over income, tax evasion related taxes.

调查显示，房地产业是一个重要的手段逃税：个别房地产企业利用账外账，会计，假发票的情况明显增加逃税；部分房地产业务，以避免税收调节，并没有准确地预先-支付公司所得税；夸大自己的建安成本，费用率并不遵循结转，企业利润为提前一年规模结转成本，人为调节利润，逃避企业所得税；共同建设党的虚开发票，扩大另一方开发成本，转移利润，逃避企业所得税；预购交易应盯住不申报应纳税帐户，低价销售的产品开发，钻政策不利用增值税及时交换土地；销售车库，储藏室通过非非发票转让收入，偷税漏税有关的税收；方式，以减少该记录不存在的工作人员取得售房销售版税收入，逃避个人所得税；与分支机构或关联企业的业务不是一个正常的独立企业之间的交易，并通过交叉共享帐单或隐瞒经营项目，隐瞒经营收入逃税；银行的个人住房按揭贷款记入"短期借款"科目，转移收入，偷税漏税营业税，土地增值税和企业所得税；将开发的产品供自己使用，外国捐款，用于支付债务，以换取非货币性资产不视为销售依照条例和结转收入，偷税漏税有关的税收。房价上涨后，股市下跌

According to some bad phenomenon about real estate investment, real estate supply, real estate price, the property management and the real estate finance of western China, the thesis study these bad phenomenon respectively through a great deal of statistical data and statistical method, and then the thesis find out the widespread problem of real estate investment, real estate supply, real estate price, the property management and the real estate finance of western China. According to the actual circumstance that the real estate industry of the western China, the thesis put forward the countermeasures that solve these problems above and guide the real estate industry of western China progress healthily. Levy upon ground and housebreaking is one factor that produces inharmonic society.

根据西部地区房地产投资、房地产供求、房地产价格、房地产物业管理和房地产金融等方面表现出的一些不良现象，通过大量的统计数据并采取相关的统计方法对西部地区房地产业发展过程中表现出的这些现象分别进行分析，结合西部地区房地产业发展的实际情况，本文揭示出房地产业发展中房地产投资、房地产供求、房地产价格、房地产物业管理和房地产金融这五个方面在西部地区均具有的普遍性问题，并针对具体的问题提出了相应的对策，以指导西部地区房地产业健康持续发展。

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。

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the income taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

After investigating the evolving of tax systems in the world and the rising of income tax in developed countries, the author suggested the way to optimizing Chinese tax revenue structure is to set up a two-main-body tax system with turnover tax and income tax. The conceived outline is to augment the incom e taxation, to adjust the comparative proportion between turnover tax and income tax, and hence to change the distorted tax system and set up a two-main-body one, in which turnover tax and income tax can function congenially and complementally.

在分析成因、指出弊端和改革必要性后，本文通过对税制演变的规律总结和发达国家所得税上升为主体税种的过程考察，提出优化我国税种收入结构的方向是建立双主体税种结构，总体思路是在稳定流转税收入的情况下，增加所得税的规模及在税收收入中的比重，以动态的方式改善商品流转税和所得税的相对比例，改变我国税种收入结构失衡、税制功能扭曲的现状，构建一个流转税和所得税结构协调、功能互补的双主体税种结构。

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。

Years of Chinese real estate, but was staged in Hainan, a large, real estate Enlightener Hollywood blockbusters like to attend the meeting in the single-pole, hero At that time, the soul-stirring only a small number of people; in 1998, real estate was thrown after the market-oriented, there are known as real estate development was "encircled monopoly"-like, until 2002, real estate development of only 10% of the investment banks can borrow撬起leverage of the secret is no secret that the world only on indictment, when the real estate belongs to a circle Ambilight; in 2005, up to the circle containment wall finally collapsed, re-allocation of resources, every resource structure the changes are drastic changes in the pattern of a business opportunity, even if the profits of real estate development from 30% to 10%, but outside of people, here is still the land of the return on investment.

一九九三年的中国房地产，但分别在海南，一个大型，房地产启蒙好莱坞大片要出席这次会议的单相，英雄在这当时，惊心动魄，只有少数的人；在1998年，房地产被抛出后，以市场为导向，有被称为房地产开发&包围垄断&一样，直到2002年，房地产开发的只有10个％的投资银行可以借用杠杆撬起的秘密是什么秘密，世界上只有公诉，当房地产属于一个圆圈流光溢彩；在2005年，最多的圆圈，终于遏制墙倒塌，重新分配资源，每一个资源结构的变化是急剧变化的商业模式的机会，即使利润的房地产开发由30 ％至10 ％，但外面的人，这里仍然是土地上的投资回报率。

The main contents are as follows: In chapter 1, systematic conclusions of intension and characteristic of sustainabledevelopment of real estate industry are made after the review of home and foreign research achievements; Chapter 2 analyzes status quo and trait of Chinese real estate industry in 2005, from views of investment, exploitation and sale, three parts of real estate industry, with the help of massive graphs, as well as elaborates main problems existing in real estate market; In chapter 3, the gambling thought is used to divide the developing process of Chinese real estate market into three phases, according to the change of main market participators and their behaviors; Finally, in chapter 4 and 5, a system with 72 indices in research on sustainable development of real estate industry in china is established, and theories of Catastrophe, Cosines Vector Included Angle, Entropy and CRITIC are applied to appraise the current situation of sustainable development of real estate industry in 31 provinces and cities in 2004, then the consistency test of appraisal results is carried out by Kendalls Coefficient of Concordance and Spearman Correlation Coefficient.

本文的主要内容如下：第一章在查阅大量国内外有关可持续发展理论、房地产业有关研究文献的基础上，评介了有关理论概念，并对房地产业可持续发展的内涵进行归纳、总结；第二章从房地产投资、开发和销售三个环节入手，结合大量图表，分析2005年中国房地产业的发展状况和特点，揭示我国房地产市场存在的主要问题；第三章利用博弈思想，根据市场参与主体及其行为的变化，将中国房地产市场的发展过程分为三个阶段；第四、五章构建了一个由72个指标构成的房地业可持续发展指标体系，利用突变评判法、向量夹角余弦法、熵值法和CRITIC法对2004年全国31个省市的房地产业可持续发展状况进行评价，并运用肯德尔和谐系数和斯皮尔曼等级相关系数对评价结果进行一致性检验。

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。

More direct, directer ; most direct, directest

径直的，笔直的

Do you know how to use a chain saw?

你知道如何使用链锯吗？