查询词典 taxation

There are also securities heritance taxation and securities bequeathal taxation in relation with the china securities taxation.

第六章是对我国证券税收法律制度的构建提出一些设想。

Therein, by adopting the ISCSI protocol, the local data storage sub-system constructs the circuital access pattern of the taxation data. The system eliminates the unbalance phenomena between the capability and the demand of the data storage under the traditional bus storage pattern. Under the centralized control pattern, it provides the information access and shares service with the great data volume, the high speed of data transportation and the high availability for the taxation system. By remotely building a backup data center that is totally consistent with the local data center on the IT foundational fabric, the remote data backup sub-system uses the geographical dispersibility of the remote data center and adopts the LVR software replication technology. It implements the synchronous data replication between the local and remote data center, changes the zero standing capability on the great disaster event under the single data center pattern and raises the standing capability on the disaster events for the application and data in the taxation system. By adopting the dynamic replication technology between the heterogeneous data source, the heterogeneous data conformity sub-system successfully shields the various heterogeneous ingredients of the present system.

其中，本地数据存储子系统采用ISCSI协议构建了税务数据网络存储模式，消除了传统总线型存储模式下数据存储性能和存储需求之间的失衡现象，在集控管理模式下为税务系统提供了超大数据容量、高数据传输率和高可用性的信息存取和共享服务；远程数据备份子系统通过在异地构建一个和本地数据中心IT基础架构完全一致的备份数据中心，利用远程数据中心在地理上的分散性，基于LVR软件复制技术实现了本地和远程数据中心之间信息的实时同步，改变了过去单一数据中心模式下对大型灾难事件的零抗灾能力，提高了税务系统内应用和数据对灾难性事件的抵御能力；异构数据整合子系统采用异类数据源动态复制技术，成功屏蔽了目前系统内存在的各项异构成分。

A further comparison is made to the contradistinctive relations betweenthe concept of international taxation coordination and that of national taxation,international taxation, taxation integration, international taxation competition, statesovereignty and world economy.

并进一步比较了国际税收协调与国家税收、国际税收、税收一体化、国际税收竞争、国家主权和世界经济等概念之间的对比关系。

This paper are divided into five chapters, it includes: The first chapter introduces the conception and the characteristic of mineral resources, analyses the existing situation and the problems in the course of exploitation ,and opens out the reasons and the background of taxation and fee reform.The second chapter introduces the summary and the theory of the mineral resources taxation and fee, which contains the type、the trait and the general notion of resource taxation and fee、the value theory and the property right of mineral resources、the western communal article theory、the exterior theory and so on, to help us to understand the system deeply from the root of theory.The third chapter analyzes the differences about the taxation and fee institution between the home and abroad, as well as the inspiration for us.

论文正文共分五大部分，具体情况如下：第一部分研究分析了我国矿产资源现状及其开发利用情况与存在的问题，揭示了矿产资源税费制度改革研究的背景和原因；第二部分介绍了矿产资源税费概念和相关的理论基础，包括矿产资源价值理论、矿产资源财产权理论、西方的公共物品理论、"库兹涅茨"曲线理论等，从理论根源来深层次理解矿产资源税费制度的建立；第三部分进行了中外矿产资源税费制度的比较分析，包括中外矿产资源税费制度的具体介绍，分析了它们的不同及给我们的启示；第四部分研究分析了我国矿产资源税费制度存在的问题及其原因。

But there still has a series of problems which are unconformable to the establishment and development of Modern Enterprise System. For example, the structure of taxation system hasn"t been optimized adequately, the tax laws haven"t been unified completely, there is still duplicate taxation, and the power and scope of taxation adjustment isnt enough.

但是我国现行税收制度中仍然存在不适应现代企业制度构建与发展的一系列问题，如，税制结构不够优化、税法尚未完全统一、存在重复证税、税收调控力度与广度还不够等问题。

Power of taxation;constitutionalization of taxation;the right of taxation;check of power;safeguard of rights

课税权；税收立宪；税收权力；税收权利；权力制约；权利保障

This thesis starts with analysis of the practical advantages of electronic business comparing with the traditional ones and the basic conditions of developing electronic business. It claims that taxation is a difficult point of electronic business, and points out fell main problems of taxation on the reference of methods of basic problems coped with electronic business by some international organizations and governments. On the base of this, it attempts to point out the basic clues of resolving the problems in commercial taxation of China today and our counter-measures and suggestions. And this can serve for the administration of taxation in China, promoting it to link with internation as soon as possible and become one of the strong countries, which is internationlization ineconomic information.

本文从分析电子商务与传统商务相比较的现实优越性及发展电子商务的基本条件入手，认为税收问题是电子商务的难点；并通过借鉴国际组织和各国政府对电子商务税收问题的基本处理作法，进一步提出电子商务中的几个主要税收问题；在此基础上，通过借鉴国际上对电子商务税收问题处理的基本经验和作法，试图提出解决现阶段我国电子商务税收问题的基本思路和应采取的对策与建议，以期使我国税收管理尽快与国际相接轨，迎头赶上国际经济信息化发展的新浪潮。

Firstly the traditional taxation theory finds its root in Confucianism with the objective of "Equality and Supporting All", then it analyzes the development of taxation thoughts in all ages of China, the physiocratic school and the classic school in the West by following the prescribed order, and finally it describes the theory of user fees and substantial taxation.

本章将论及土地增值税及工程受益费的理论体系，传统赋税理论最早探源於儒家思想，「均富」、「养民」等富国济世的目标，再就中国历代的赋税思想及西方国家重农学派、古典理论学派等理论按部就班之演绎过程加以评析，并就使用者付费、实质课税理论加以叙述。

This article first analyses the globalizations requirement for the current administration of taxation involving foreign nationals, then concentrates on the core of international taxation administration: abolishing international dual taxation, signing an international taxation treaty, guarding against international evasion of taxes, as well as investments and trade of transnational companies. The anthor also raises some detailed assumptions of reform on the taxation system involving foreign nationals supporting external investments of our enterprises, strengthening the rax administration on E-business, and building up our own international tax administration agencies.

本文首先分析世界一体化趋势对税收管理提出的要求，接着探讨我国现行涉外税制的种种局限，进而围绕国际税收管理的核心内容即消除国际双重征税、签定国际税收协定、防范国际避税和偷漏税以及跨国公司投资与贸易的国民待遇等问题进行分析与思考，提出改革涉外税制、积极支持我国企业对外投资、加强电子商务的税收征管以及建立我国国际税收管理机构的具体设想。

The steelness of cash expen diture of taxation, uncompleteness of taxation law, and the low level of tax man agement and enforcement mainly cause the loss of taxation.

税收的现金支出刚性、公民纳税意识的薄弱、税收制度本身的不完善性、较低的税收征管和执法水平都是造成我国大量税收流失的主要原因。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。