查询词典 tax

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。

Article said that China real estate exist "4" basin, the policy of "Basin"(negative profits, low tax, duty drawback, Blue India accounts Policy Focus), the interest rate "basin", taxation "Basin"(China not only low-tax and tax incomplete, no property tax, Trading income tax and inheritance tax, foreign Housing developed secondary trading value of the tax is generally 20% more serious bubble may upgrade to 50% or even higher, and some countries have also adopted a progressive tax to curb speculation) and the exchange rate "Basin"(short term appreciation of the existence of the Chinese exchange rate pressure, the international money watching), coupled with the love and structure of local government too low, leading to the coastal cities of residential living functional serious alienation and distortions residential speculation run wild.

文章中称，中国房地产存在"四个"盆地，即政策的"盆地"(负利、低税、退税、蓝印户口等政策聚焦)、利率的"盆地"、税收的"盆地"(中国不仅低税而且税不全，没有物业税、交易所得税和遗产税，国外发达国家二手房交易增值部份征税一般都在20%以上，泡沫严重时可提升到50%左右乃至更高，而且有的国家还采取累进征税，以抑制投机)和汇率的"盆地"(短期内中国汇率存在升值压力，国际游资虎视眈眈)，再加上地方政府的过分呵护以及产业结构的低下，导致了沿海各大城市住宅居住功能严重异化和扭曲，住宅投机盛行。

To pay income tax return for the year, Chongjian income tax expenses, net profit increase For income tax Xianzheng back to enjoy the preferential policies for listed companies, according to the Ministry of Finance, on a cash basis return of income tax system, it was received directly Chongjian income tax expense, to their total profits of listed companies Provision income tax, paid when Provision of more than income tax, then, should be returned for refund of income tax and pay some more, will be Chongjian income tax rebate of the amount for little or negative, inflated profits.

七、多交所得税，年度内申请退回，冲减所得税费用，增加净利润对于一些享受所得税先征后退优惠政策的上市公司，根据财政部的规定，对返还所得税采用收付实现制，收到时直接冲减所得税费用，上市公司先按利润总额计提所得税，而交纳时超过了计提的所得税，然后申请退回应返还的所得税和多交纳的部分，将退回部分予以冲减所得税费用数额很少，甚至出现负数，虚增盈利。

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。

Article 83The time limit for making up the shortage in tax payment or pursuing tax payment or surcharge on tax in arrears as prescribed in Article 52 of the Law on the Administration of Tax Collection starts from the day when the taxpayer or tax withholding agent fails to pay the due tax or underpays tax, or fails to remit the due tax or remits less tax.

第八十三条税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。

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。

In anther words, it means the management of tax collection has adopt a new mode. it's collection and service use 'deal in one department', 'collection in one window' and' tax first then certificate 'for deed tax , turnover tax, city construction and maintain tax, education addition tax, stamp tax, income tax, land value increment tax, tax on land occupation, and so on.

即契税、营业税及城市建设维护税、教育附加、印花税、所得税、土地增值税、耕地占用税等税收的征收管理采取&一厅式办理&、&一窗式征收&和&先税后证&的征管和服务模式。

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。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。