查询词典 tax-free

Aiming at all kinds of methods the transnational corporation used and some flaws in our country's present taxation system, and the tax shelter action that may be taken, this article comes up with some strategic anti-tax countermeasures.

本文针对跨国公司利用各种手段和我国现行税制体系中的某些空隙和漏洞可能实施的避税行为，提出了反避税战略性对策，提出应在防范电子商务避税的同时保护该行业的健康发展，等等。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burdens shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Rowson and so on, all these famous economists have thoroughly analyzed the theory basis, the basic function, tax burden's shifting and incidence of the land tax.

本文首先对土地税产生的理论依据、基本职能、发展演变历程等情况进行详细的叙述，在历代学者的研究成果基础上，总结出土地税转嫁与归宿的一般规律。

Since shifting tax revenue among different areas is a matter of allocating tax revenue among local governments. It is not proper for the Implementation Regulations to give details about the allocation.

由於税源转移处理属於地方财政分配问题，实施条例不宜规定得过细，授权汇总纳税的具体办法由国务院财政、税务主管部门另行制定。

After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation.(Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).

实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配"的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。

But the tax item of "property title transfer document" shall be applicable to the contract or document of transfer of patent right and the contract document of permission of patent implementation, whose tax rate will be 5%00 of the contracted value.

但省内企业与外国公司签订的设备购销合同、技术转让合同，根据税法规定，应缴纳印花税，税率为合同所载金额的万分之三（但是其中专利权转让、专利实施许可所书立的合同、书据，适用"产权转移书据"税目，税率为合同所载金额的万分之五）。

He is system of tax of Liaoning province land " the outstanding hotshot that ask for a canal " reach " advanced worker " wait for honorary title gainer land tax hopes to spend substation check Du Rongfeng of 2 divisions deputy section chief.

他就是辽宁省地税系统"优秀征管能手"及"先进工作者"等荣誉称号获得者地税望花分局稽查二科副科长杜荣峰。

Because the interest paid to the trust is tax-deductible, the company may realize significant tax benefits.

因为信托收益可以扣除税款，公司能获得明显的税收收益。

Finally, there is a new section.on the tax treatment of preferred-stock dividends and on tax-deductible preferred stock.

如今，美国MBA教育已经为世界企业界所熟知，受到社会的广泛承认和高度评价。

The third chapter deals with the taxability of E-commerce from two different angles: to tax and not to tax at present.

第三章对当前电子商务征税的必要性进行分析，从征与不征两个角度进行论证。

In the negative and interrogative forms, of course, this is identical to the non-emphatic forms.

。但是，在否定句或疑问句里，这种带有"do"的方法表达的效果却没有什么强调的意思。

Go down on one's knees;kneel down

屈膝跪下。。。下跪祈祷