查询词典 taxation

This paper, analyzes the present problems in the sustainable development of mineral resources, such as irrational taxation system on mineral resources, amphibolous compensation fees, unfavorable preferential taxation policy for the sustainable development of mineral resources, and presents some relevant approaches.

文章从矿产资源可持续发展现状出发，针对矿产资源可持续发展过程中存在的矿产资源税费体系不够合理，矿产资源补偿费定位不够准确，资源税缺乏可持续发展观念，现行税收优惠政策不利于矿产资源可持发展等问题，提出相关建议。

At the same time, the existing securities investments double taxation, as well as at present differentiated taxation range feasibility study of neumatic, winehouses analyses securities tax problems, has proposed reform direction, so as to actually implement the tax system of the principle of fairness.

同时，对现行证券投资所得重复征税，以及目前差异化的征税范围等方面进行了可行性研讨，深刻地剖析了我国目前证券税制存在的问题，提出了改革方向，从而真正实现税收制度的公平原则。

Under the force of the security management demand in the taxation informatization, the accomplishment of the taxation disaster recovery backup system has a nonnegligible and significant meaning for the normal operation of the information systems and the continuous unfolding of the daily collection and management work.

在税收信息建设安全管理需求的推动下，税务容灾备份系统的实现对信息系统的正常运行和日常征管工作的持续开展有着不可忽视的重大意义。

But with the development and improvement of the people's lives level of consumption and the change of the national fiscal and taxation policy, some questions have appeared day by day in the Excise Tax. For example , the tax category is single, taxation range is narrow , the tax rate structure is unreasonable, the basis of tax assessment is unperfected, and the tax collection system is deficient, etc. The current Excise Tax can no longer meet the need of the changing social and economic situation.

但是随着社会经济的发展和人民生活消费水平的提高以及国家财税政策的转变，消费税日益出现了一些问题，例如税种设置单一、征税范围偏窄、税率结构不合理、计税依据不完善、征管制度欠缺等，现行消费税已经不再能够适应社会经济形势发展的需要。

This study tries to develop some clews for the completion of time limit regulations concerning evidence production in taxation litigation . Key words : taxation administrative action time limit for evidence production

文章主要针对税务行政诉讼中与税务机关最密切相关的证据问题，举证时限制度的不完善之处给出一个意欲完善的思路，着眼点在于行政诉讼法立法层面上的分析。

Based on classifies of the Electronic Business modes, this article deeply studies about four types of tax structures for operating models, studies the prominent problems of traditional collection management mode in business e-commerce and individual e-commerce through positive analysis. At the same time, it researches the countermeasure about business or individual Electronic Business taxation collection management from tax theory, tax policy, tax system, and tax practice, finds the modern tax collection management mode in the Electronic Business environment. The further way, to make the theories more feasible, effective and scientific, it proofreads the new collection management mode through the social investigations, puts forward the corresponding policies and rules which demanded by the Electronic Business taxation collection management mode.

本文在对电子商务环境下的税收理论进行研究的基础上，综述了国内外电子商务税收征管研究成果，针对我国电子商务的发展，对电子商务业务模式进行了分类，深入剖析了四种主要业务模式的税收结构，并以此为切入点，通过实证分析，系统地研究了传统征管模式在企业和个人两大类型的电子商务活动中所存在的税收征管突出问题，同时从税收理论、政策、制度和实践等方面，探究了企业和个人电子商务的税收征管对策，建立了电子商务环境下的税收征管模式；在此基础上，通过社会问卷调查，进一步校正新的征管模式，使其具有可行性、有效性和科学性，进而提出了电子商务的税收征管模式所要求的配套政策和法律。

Abstract;;This;article;intends;to;establish;a;proper;taxation;institution,;with;which;the;government;can;control;and;check;business;tax;evasion;in;an;effective;way.;Related;knowledge;of;"zero;sum;two;person;games;theory";is;applied;to;establish;a;game;model;of;taxation;bureau-business.;In;this;model,;the;government,;as;the;drawer-up;of;the;game;rules,;is;by;all;means;capable;to;maximize;the;benefits;of;both;parties;concerned;on;Nash;equilibrium.;With;the;help;of;Mathematica4.1;Software,;an;optimal;policy;of;tax;levy;adopted;by;the;government;is;to;be;found;to;evade;some;negative;impacts;exerted;by;information;asymmetry;and;high-cost;tax;levy,;etc.;On;the;condition;that;business;burden;is;not;worsened,;that;is,;tax;rate;is;not;raised,;this;article;provides;the;optimal;policy;for;government;tax;levy,;so;as;to;increase;tax-levy;efficiency;of;the;government;and;tax;revenue.

运用&二人零和博弈理论&的相关知识，建立一个税务局－企业的博弈模型，在这个模型中，政府作为博弈规则的制定者，完全有能力通过制定相应的博弈规则，而使双方决策在纳什均衡时自己的利益最大化。我们用Mathematica4.1软件来帮助分析理解，寻找政府征税的最优决策，以期规避信息不对称、征税成本高等不利因素的影响。在不增加企业负担即不提高税率的情况下，分析给出政府征税的最优决策，以提高政府征税效率，增加税收收入。

The enterprises of a party, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other party, shall not be subject in the first-mentioned party to any taxation or any requirement, which is different from or more burdensome than the taxation or requirement to which other similar enterprises of the first-mentioned party are or may be subject to.

三、一方企业的资本全部或部分，直接或间接为另一方一个或一个以上的居民拥有或控制，该企业在该一方负担的税收或者有关条件，不应与该一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。

Enterprises of one side, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other side, shall not be subjected in the first-mentioned side to any taxation or any requirement connected therewith which is different from, or more burdensome than, the taxation and connected requirements to which other similar enterprises of that first-mentioned side are or may be subjected.

三、一方企业的资本全部或部分，直接或间接为另一方一个或一个以上的居民拥有或控制，该企业在该一方负担的税收或者有关条件，不应与该一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。

The enterprises of a contracting state, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other contracting state, shall not be subject in the first-mentioned state to any taxation or any requirement, which is different from or more burdensome than the taxation or requirement to which other similar enterprises of the first-mentioned state are or may be subject.

四、缔约国一方企业的资本全部或部分，直接或间接为缔约国加一方一个或一个以上的居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与该缔约国一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。

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