Supporters of the scheme claim that online companies, by dodging corporation tax, cost the economy dear. 该方案的支持者称,网络企业躲避企业所得税的行为导致了经济成本的增加。
As a contribution to the government for providing a backstop in a crisis, it has its merits, ( although banks also pay deposit insurance and corporation tax), but it is badly targeted as a general tax. 作为对政府在危机中提供援助而缴的税项,银行税有其优点(尽管银行也缴纳存款保险和企业所得税),但它已经被完全当作了一般税来征收。
Government spending had been cut, as had income tax and corporation tax. 政府支出被削减,就像个人所得税和公司所得税。
Perhaps corporation tax is on its way out and we should tax savers and investors rather than companies. 公司税也许行将消亡,我们应该对储户和投资者征税,而不是对公司征税。
The tax credit is an imputation based on the fact that corporation tax has been paid. ( ii) government revenue that is otherwise due is foregone or not collected ( e.g. fiscal incentives such as tax credits); 税收抵免是以已经交纳的公司税为基础的一种估算制度。(ⅱ)放弃或未征收在其他情况下应征收的政府税收(如税收抵免之类的财政鼓励)1;
Small businesses would be able to spread over time payment of all their tax bills, including corporation tax, national insurance and VAT. 小型企业则可以分期支付它们的税单,包括公司税、社会保险以及增值税。
So the most interesting ideas such as finally merging the national insurance and income tax systems, or making deeper cuts to corporation tax have to be deferred to the future, when they might be affordable. 因此一些最有意思的想法,诸如将国民保险和所得税系统合二为更大幅度地降低企业税,都只能留待未来财政状况允许时再议。
Yet an increase in corporation tax seems implausible in a us that increasingly emulates Japanese money politics. 然而,在日益效仿日本式金钱政治的美国,提高公司税似乎不太可能。
The problems are aggravated by competition to secure economic activity and corporation tax revenue. 争夺经济活动与公司税收入的竞争,让这个问题变得更加严重。
The coalition government said corporation tax would fall to 21 per cent in April 2014. 联合政府表示,2014年4月起企业税将下降到21%。
To prevent higher consumption tax weakening domestic demand, the government has also cut corporation tax and dished out investment incentives to business, while raising public spending. 为了防止消费税上调打击内需,日本政府还降低了企业税并向企业提供投资激励,同时扩大公共支出。
The IOM responded by abolishing the concept of tax-exempt companies and introduced zero per cent corporation tax. 曼岛的回应做法是废除免税企业的概念,推出了零企业税。
It should also reverse its policy of cutting headline rates of corporation tax, while limiting the investment allowances. 英国政府还应逆转削减企业整体税率的政策,同时限制投资补贴。
The UK government raises about 7 per cent of its revenue from corporation tax but much of that would be collected as income tax on dividends even if corporation tax did not exist. 英国政府约有7%的财政收入来自公司税,即使公司税取消,其中的大部分也可换作股息税的形式征收。
Several small companies has gone to the wall since the government raised the rate corporation tax. 自从政府提高公司税率以来,已有好几家小公司倒闭了。
To help multinational companies, he announced he would exempt foreign dividends from corporation tax. 为帮助跨国公司,达林宣布,将从公司税中免去外国股息。
Some governments, such as France, have been advancing the case for corporation tax harmonisation. 有些国家(例如法国)的政府,一直在推进统一公司税。
Most people think of corporation tax as a levy on capital. 大多数人认为公司税是对资本征的一种税。
The topic of the hearings was an old one: companies 'use of cross-border royalty payments, transfer pricing and siting of regional headquarters to lower their corporation tax payments. 听证会的主题依然老生常谈:企业利用跨境专利使用费、转移定价和区域总部的选址来降低企业纳税额。
Another issue is corporation tax. 另一项议题是公司税。
Merrill Lynch is unlikely to pay corporation tax in the UK for several decades after$ 29bn of losses suffered by the US investment bank were charged to its London-based subsidiary. 当美林(MerrillLynch)将其遭受的290亿美元亏损记入伦敦子公司后,这家美国投行可能几十年内都不用在英国缴纳企业所得税了。
Corporation tax is an increasing headache for policymakers around the world. 公司税正日益成为让全世界政策制定者头疼的问题。
On tax, new companies should be exempt from business rates, national insurance and corporation tax for the first three years, while employees in new companies should pay no tax on gains on share options. 就税收而言,初创企业应该在前三年免缴营业税、社会保险和企业所得税,同时初创企业的员工不应对股票期权收入缴税。
The Irish set some of the lowest corporation tax rates in Europe; the Balts and Slovaks went for flat taxes; Iceland became an improbable financial centre. 爱尔兰制定了欧洲最低的企业所得税率;波罗的海国家和斯洛伐克实行单一税率;冰岛变成了一个奇异的金融中心。
Theory Research of Corporation Tax Planning Risk and Countermeasure 企业纳税筹划风险的理论分析及应对策略
The protesters claim it is unfair that large multinational companies based in the UK pay little corporation tax. 抗议人士宣称,总部位于英国的大型跨国公司缴纳的公司税少得可怜,这种现象是不公平的。