查询词典 tax-exempt

Because of its own characteristic ,such as the completement and scatterness of the fast innovation, concealment, invisibility and high mobility, the emergence has led to a series of problems. For example, the loss of tax payment, the unfair tax revenue burden, tax jurisdiction, permanent establishment, international tax avoidance.

因其本身所具有的高速创新性、隐蔽性和无形性、高度流动性的特点，引发了税款流失、税负不公、税收管辖权、常设机构、国际避税等一系列税收问题，使传统的税收理论、税收原则受到不同程度的影响，同时给现行的税收制度提出了新的要求与挑战。

This article intentions to analysis taxpayers mind and behaviors on tax compliance or incompliance by adopting the theories of economics and management psychics, study how to improve tax services quality and tax compliance lever, so to build a honest tax payment environment in China.

税收服务的质量高低、公平与否对纳税人的税收遵从行为会产生直接影响，本文就是旨在通过运用经济学和管理心理学理论分析纳税人税收遵从与不遵从的心理态度和行为倾向，研究如何做好税收服务，从而有效引导纳税遵从，提高纳税人的税收遵从度，营造一个依法诚信纳税的良好环境。

This article compares the tax treatment of Chinese and Foreign-owned banks from tax rate, permittable deduct items and other specific policies and points out that the government should abolish the " super-national treatment " tax preferential foreign banks enjoyed under the background of improving the finance tax system to rebalance the already tilted lever.

本文分别从适用税率、税前扣除项目以及具体优惠政策等方面对中外资银行税收待遇进行了全面对比，指出在过渡期结束后为营造中外资公平竞争的环境，应在完善金融税制的大背景下有计划、有步骤地取消外资银行现有的&超国民待遇&税收优惠，使倾斜的杠杆恢复平衡，促进我国银行业整体发展。

In 2003, Nanjing Local Taxation Bureau inspectors spent six months Subbureau for tax year 2002 a relatively large amount of 88 real estate companies tax special inspection revealed that there are 87 tax issues, tax-related payments of up to 50,316,600 yuan .

2003年，南京地税局核查人员花费6个月的税务分局2002年相对大量的88个房地产公司税收专项检查显示，有87个税务问题，税务有关付款高达五千零三十一点六六零万元。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

The thesis holds that"the harmony value of tax law lies in its promoting social harmony, including the satisfaction of the demand for harmony, and the society exceeds directing on harmonious significance to the law absolutness". The tax law harmonious value basic content is realizes the tax law andthe economy, the society, the natural harmonious development.The harmony value of tax law is characteristic of ideality, balansability and systematicality.

笔者提出了税法的和谐价值是税法对于社会所具有的促进和谐的意义，这包括税法对于社会的和谐的需要的满足以及社会在和谐意义上对于税法的绝对超越指向；税法的和谐价值具有理想性、平衡性、系统性的特征；税法的和谐价值的基本内容是实现税法与经济、社会、自然的和谐发展；税法的和谐价值是税法的最高价值，对税法的其他价值具有包容和指导意义的主张。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

本文先对企业会计制度与税法进行了概述，明确了它们之间的关系和差异，由于有差异，容易引起税源的流失，造成纳税调整项目增多，影响政府文件的权威性，纳税双方容易引起争议，并且难以仲裁。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

摘要本文主要研究我国企业会计制度与税法对企业日常经济活动的影响，它们之间的关系和差异。由于有差异的存在，给国家和企业带来了一系列的问题。在以市场趋向的经济体制改革逐步深入，我国加入WTO，会计体系逐步与国际接轨的形势下，这些差异被进一步扩大。处理企业会计制度与税法之间的差异，是当前企业急需解决的问题。

I saved taxes for last, recommending that we increase the top income tax rate from 31 to 36 percent on incomes over $180,000, with a 10 percent surcharge on incomes over $250,000; raise the corporate income tax rate from 34 to 36 percent on incomes over $10 million; end the tax subsidy that made it more profitable for a company to shut down its American operations and move overseas than to reinvest at home; subject more of the income of the best-off Social Security recipients to taxation; and enact the BTU tax.

我把税收问题留到最后来说。

The writer find the results though tax policy ,in my opines , Australian individual income tax is advance tax system in the world, we should learn the advance experiences and use it service to our revolution of income tax..

澳大利亚是一个后来崛起的发达资本主义国家，良好的个人所得税税收体系为澳大利亚的全民社会福利资金保障和调节贫富差别起到了关键作用。

The concept of equivalent rotationally rigidity is offered and the formula of rotationally rigidity is obtained.

主要做了如下几个方面的工作：对伸臂位于顶部的单层框架—筒体模型进行分析，提出了等效转动约束的概念和转动约束刚度的表达式。

Male cats normally do not need aftercare with the exception of the night after the anesthetic.

男猫通常不需要善后除了晚上的麻醉。