查询词典 tax-deductible

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。

At present inflation rates, we believe individual owners in medium or high tax brackets (as distinguished from tax-free entities such as pension funds, eleemosynary institutions, etc.) should expect no real long-term return from the average American corporation, even though these individuals reinvest the entire after-tax proceeds from all dividends they receive. The average return on equity of corporations is fully offset by the combination of the implicit tax on capital levied by inflation and the explicit taxes levied both on dividends and gains in value produced by retained earnings.

而以目前的通货膨涨率来看，我们相信对适用中高级距所得税率的投资人而言(除非你是透过退休基金、慈善团体等免税机构来投资)，将无法从投资一般美国企业获得任何实质的资本利得，即使他们把分配到的股利一再重复地投资下去也一样，因为其获利早已被隐藏的通货膨涨与台面上的所得税给吸收殆尽。

This is a sub-service line within the Tax department specialising in a wide range of employee/employer issues including immigration, individual income tax compliance for expatriates, stock plan advice and implementation, individual income tax consulting and tax equalisation policy consulting.

全球就业服务在税务部门中，提供多种服务，涵盖很宽的领域，包括雇员和雇主的移民、外国个人的个人所得税的申报，齐全的执行和建议、个人所得税的咨询和税收平衡政策咨询。

Starts with the three parts of the relationship of the villages and towns government and the villager committees and the relationship of the two rural committees and the relationship of the two rural committees and villager, analyzes how the agriculture tax-and-fee reformation effects on the villagers" autonomy systematically, and think the agriculture tax-and-fee reformation will be advantageous to die down "theadministeration turn" of the village committees, meliorate the relationship of the two rural committees and the crowd, alleviate the two rural committees antinomy, promote organization construction of the two rural committees, but in the meantime also bring some series problems for the village autonomy such as public finance problem, tax fee tail owe problem etc., in the end put forward that we should push forward the villager" autonomy of the post-agriculture tax ages from the four parts of the Grass-roots Government, relationship between officials and the masses, relationship between the two rural committees and the village collective economy.

本文针对以上问题，运用理论研究与实证分析、静态分析与动态分析相结合等研究方法，从乡镇政府与村民委员会关系、村"两委"关系以及村"两委"与村民关系等三方面入手，系统地分析了农业税费改革对村民自治的影响，认为农业税费改革将有利于减弱村民委员会的"行政化"、理顺村"两委"与群众的关系、缓解村"两委"矛盾、促进村"两委"的组织建设，同时也为村民自治带来了一系列问题，如财政问题、税费尾欠问题等，最后提出应从基层政权改革、干群关系、两委关系以及农村集体经济等四个方面来推进后农业税时代的村民自治。

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。

For a big chunk of credit-card losses; the number of filings (and thus charge-off rates) would be rising again, whether

年美国个人破产法的一个改动使得破产登记急速下降，而后引起了信用卡大规模的亏损。

Eph. 4:23 And that you be renewed in the spirit of your mind

弗四23 而在你们心思的灵里得以更新