But the comprehensive exemption regulation can lead to the abuse of the tax preferences, which can cause deadweight economic loss. 但是过于笼统的免税规则往往导致滥用税收优惠,从而引发无谓的经济效率损失。
Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations. 税收饶让,即与外国政府优惠税收减免额相对应的税收抵免减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批;
Study on the Exemption Deducting Standard System of Wages and Salary in Individual Income Tax Bob makes$ 300 a week in take-home pay. 论个人所得税工资、薪金费用扣除标准制度鲍勃每周净薪(:扣除税金、会绩等后的钱)300美元。
The Analysis on China Measures of Refund, Exemption and Deduction of Tax and Other Charges 中国税费减免退措施案的分析与建议
After the exemption of agricultural tax, the problem facing villages and towns is not the simple increase or decrease in organizations and funds or the "permutation and combination" of personnel, but institution and mechanism at the deeper level. 摘要免征农业税后乡镇面临的问题不是机构、经费的简单增减和人员的“排列组合”问题,而是深层次的体制和机制问题。
The competent taxation authority at the interest occurrence locality shall handle the procedures on the exemption of interest income tax. 利息发生地主管税务机关应为其办理免征利息所得税手续。
According to the national tax law, the approved high and new-tech enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax. 我国税法规定,国家高新区内经认定的高新技术企业享受企业所得税减免的优待。
Its measures are: decreasing the income tax of firms and individuals, increasing the exemption and rebate of income tax, releasing tax preferential policy to R& D, innovation, investment and medium and small-sized firms. 具体措施包括:降低个人所得税、企业所得税税率,增加个人所得税的免税额和扣除额,对研发、创新、投资实行税收优惠,对中小企业实行特别的低税率和特殊的优惠政策。
Innovation in Mechanism in Villages and Towns after the Exemption of Agricultural Tax& A Survey in Guizhou Province 免征农业税后乡镇机制创新研究&来自贵州省的调查
Study on Effect of Reduction and Exemption of Enterprise Income Tax in Zhejiang Province 浙江省高新技术企业所得税减免的效应研究
Reduction and exemption of enterprise income tax is one of the special economic policies that government could use. 在政府可利用的诸多经济政策中,企业所得税减免优惠政策又是独具特色的政策工具。
Analysis of the Impacts of the Exemption of Agricultural Tax on Gansu Province 取消农业税对甘肃的影响分析
State-owned Enterprise and Collective Ownership's Forestry Districts Should Not Be the Limit Any More for the Reduction and Exemption of Agricultural Special Tax Levied on Log 国有集体林区不应再是减免原木农特税与否的界限
Comparative analysis of the taxpayer, collection targets, deductions and exemption amount, tax credits and tax rate five aspects of estate duty, the levying of Inheritance Tax is able to draw on. 其次对遗产税的要素即纳税义务人、征收对象、扣除项目和免征额、税收抵免和税率五个方面加以比较分析,使我国的遗产税开征得以借鉴。
The exemption or remission, in respect of the production and distribution of an exported product, of indirect tax in excess of the "domestic levy standard" will be deemed as a prohibited subsidy. 对于出口产品的生产和分销,如果间接税的免除或减免超过了国内征收标准,那么就形成了禁止性补贴。
Wage and salary income tax exemption ( Expense deduction standard) is always the focus of the reform of personal income tax. 工资薪金所得免征额(费用扣除标准)一直以来都是个人所得税法改革的重点。
Seen from standard that crime is established and exemption from punishment after making a supplementary payment, the change of two kinds of legislative patterns is obvious. And seen from the aim of action against tax evasion, the second kind of legislative pattern has asset. 从犯罪成立标准和事后补缴免罚规则看前后两种立法模式的变化,并认为从打击偷税行为的目的上来看,第二种立法模式更有可取之处。
To meet the needs of tax administration specialization, to further strengthen the management on export tax rebate ( exemption), Some Provincial Office, SAT issued "Measures for management of early-warning assessment on foreign ( industrial) trade enterprise tax rebate". 为适应税收管理专业化的需要,进一步加强出口货物退(免)税的管理,某省国税局出台了《外(工)贸企业出口退税预警评估管理办法》。
The exemption, remission or deferral specifically related to an export, of a direct tax is a prohibited subsidy, with an exception that appropriate interests are charged on the tax deferral. 免除、减免或递延专门与出口产品有关的直接税就是禁止性补贴,但是有一个例外,即如果递延纳税是要缴纳适当的利息或滞纳金的话就不算补贴。