Lack of transparency and a failure to exchange tax information should be vigorously addressed. 应当大力解决税务信息不透明不共享的问题。
Investment. Business. Customs. Foreign Exchange. Tax. Related Legal Support. 投资.商务.海关.外汇.税务.相关法律支持。
Only two countries, Guatemala and Nauru, have no legal system for the exchange of tax information, although they are working on it. 仅有两个国家,危地马拉和瑙鲁没有合法的税收情报交换体系(尽管事实上该体系运作良好)。
Be responsible for coordination with Banks; Foreign Exchange Administration Bureau; Tax Authorities and Finance Bureau etc. 负责相关外部事务:银行、汇管理局、务局、政局等部门。
From the long run, the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented. 从长远来看,我国应逐步完善证券流转税制,实行证券交易税和印花税兼征制度。
Most member states chose to exchange information; most European tax havens went for the withholding tax. 大多数欧盟成员国选择交换情况;而大部分欧洲避税港选择扣除预扣税款。
The Perfection of Profit and Loss Accounting of Currency Exchange and Tax Treatment Losses or gains in remittances resulting from differences in exchange rates shall be recorded as current gains or losses for the year in which they occur. 完善外币汇兑损益会计与税务处理规范的思考因汇率的差异而发生的汇兑损益,应以实现数为准,作为本年损益列帐。
Campaigners also want to see more countries agree to the automatic exchange of tax information on non-residents. 活动家同样希望看到更多的国家同意对非居民的纳税信息进行自动交换。
And now the stamp tax has still some shortage, we should widen the base of the tax, charge the paying method to one-wayly paying and levy the stock exchange tax. 目前印花税仍然存在一些不足,建议:拓宽税基,改双向征税为单向征税,尽快开征股票交易税。
Third countries can either exchange information with EU tax authorities or levy a withholding tax which they then pass back to the European home state of the saver. 第三国可以与欧盟税收部门交换信息,也可以先征收预扣税,然后将其返还给欧洲储户的母国。
There are some shortcomings in current Chinese stock exchange turnover tax: levy scope is too narrow, tax rate is too high, the function of macroscopical adjustment is invalid, and so on. 目前我国证券交易流转税存在着征税范围过窄、税率偏高、宏观调节功能缺位等缺陷。
Part two, obstacles of the information exchange, this part analyses the obstacles of the exchange of international tax information and recommends the resolutions. 第二部分:国际情报交换中存在的障碍及其消除对策。该部分主要分析了阻碍情报交换有效开展的因素,提出了消除这些障碍的措施。
Perfecting the Exchange of Tax Information and Cracking Down on International Tax Avoidance 加强税收情报交换打击国际偷逃税
The International Exchange of the Tax Information 税收情报的国际交换
In this Paper, a strategy to realize safe interconnection and information exchange of Tax system and external system is introduced, and it is made practical by using Lotus Notes ( the famous groupware production), other device and software. 本文介绍了税务系统与系统外安全互联并交换信息的实现方案,以及通过已被税务系统广为采用的著名群件系统Lotusnotes及其它设备和软件实现这一方案的方法。
Then, drawing upon experience from other countries, this paper suggests measures to curb foreign property investment in terms of transactions process, foreign exchange, investment and tax policies. 在此基础上,借鉴其他国家的成功经验,提出了从交易、汇兑、投资、税收等环节规范外资流入房地产管理的政策建议。
Apply GM ( 1, 1) Model to Forecast Foreign Exchange Profit and Tax in Economic Development 应用GM(1,1)模型预测经济发展中的创汇和利税
To strengthen tax information exchange and tax administrative assistance; 加强两地间税收情报交换和征税协助;
The tax in the international mature stock market contains stamp tax, securities exchange tax, securities income tax and securities bequest tax. 国际上成熟的证券市场课税一般包括印花税、证券交易税、证券所得税以及证券遗赠税。
The International exchange of the tax information is a mutual assistance to gather tax and a judicial assistance to gather tax and a judicial assistance to protect tax fraudulence and tax evasion among countries. 税收情报的国际交换是有关国家之间就税收的跨国征纳所进行的相互协助和为防止税收欺诈及偷漏税所进行的司法协助。
Abstract: The exchange of tax information is an effective measure to prevent the international tax avoidance and tax trick. 税收情报交换是防止国际偷避税和税收欺诈的一种有效手段。
There are many differences between the principle of transparency and the international exchange of tax information, but they associate in many aspects. 透明度原则与国际税收情报交换制度存在着关联性,但二者在内容、要求、直接目的等方面存在差异。
The international exchange of tax information reflects the principle of reciprocity, and reciprocity can inspire the exchange of tax information. 国际税收情报交换制度本身就体现了互惠原则,互惠原则能激励各缔约国对税收情报交换的实施。
So the cooperation of the international tax authorities becomes necessary and important. One of the most important and influencial cooperations is the international exchange of tax information. 因此,国际税务合作的必要性与重要性日益凸显,其中取得较大影响和较多共识的是国际税收情报交换合作。
During the course of exchange of tax information, the contracting states should respect the principle of states 'sovereignty. 在国际税收情报交换的实施过程中应以尊重国家主权原则为前提。
It has been over ten years since the stock exchange stamp tax was first brought into China. 印花税作为中国证券市场上的主体税种,引入国内已十几年时间。
Then, this paper analyzes the influence of the exchange rate, export tax rebates, the share of bank credit and other macro-policies on the international competitiveness of Chinese textile and garment industry. 同时分析国家的汇率、出口退税率和银行信贷份额等宏观政策对纺织服装行业国际竞争力的影响。
In essence, the international exchange of tax information accords with the principle of states 'sovereignty. 国际税收情报交换制度作为国际税务合作的方式,本质上是符合国家主权原则的,但在一定程度上又突破了传统的国家主权原则。
Through the establishment and solution of equilibrium model, this dissertation gets the conclusion that small countries would be attracted to participate in tax information exchange system by introducing tax revenue sharing mechanism. 通过建立均衡模型及求解,结论证明引入税收收入分享机制能够吸引小国参与税收情报交换体制,结论有助于促进国际税收情报交换制度的建立。
International exchange of tax information is one of the cutting-edge hot topics in the field of current international tax cooperation, which urgently need more research on. 国际税收情报交换是当前国际税收合作中亟待研究的重大、前沿、热点课题。