查询词典 tax-exempt

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。

A primary form of tax on wealth besides Poll tax, Estate and Inheritance tax, Gift tax

公元前596 年时雅典对土地征收财产税，罗马对土地和动产征收财产税

In addition to personal income tax reform, a legacy gift tax will be positive, property tax, consumption tax reform studies.

除个人所得税改革外，还将积极进行遗产赠与税、财产税、消费税等的改革研究工作。

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。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。