A personal allowance is the amount each individual can earn in a year free of tax. 个人免税额是每个人每年都可以获得的。
Basic foodstuffs are free of tax. 生活必需食品是免税的。
The goods of preemptive free tax zone, goods of free tax zone gives a division, be equivalent to an entrance, course of study of area foreign enterprise should declare an entrance first, handling export next! 先买保税区的货物,保税区货物出区,相当于进口,区外企业应该先申报进口,然后在办理出口!
Enterprises are free of charge of the land use fee during the construction period and enjoy deferral of the fixed assets investment adjustment tax. 中外企业在建设期间免交土地使用费,缓征固定资产投资方向调节税。
Mr Putin signed the resolution late on Wednesday, cutting from 101 to 12 a list of organisations allowed to make and receive grant payments free of tax. 普京周三晚些时候签署了一项决议,将那些在发放或接受赠与款项时可享受免税优惠的组织从101个减至12个。
A payment of 30000 free of tax 30000英镑的免税付款
In both situations, the car entitlement is FREE of any import duty, excise duty or sales tax. 在这两种情况下,汽车都可以减免任何进口税,消费税与销售税。
The scientific and educational supplies imported free of tax by colleges and universities ( including medical colleges) and scientific research institutes 对大专院校(包括医学院)和科研机构免税进口的科教用品
Jordan's free trade zone free of import duty, excise tax and all other taxes. 约旦的自由贸易区免收进口税、国内货物税及其它一切税收。
Countries will then be free to compete for investment on the far more transparent basis of tax rates, and tax collectors will be better equipped to spot potential abuses. 而后,各国便可在远比现在透明的税率基础上自由争夺投资,税务机构识别潜在滥用行为的能力也会得到加强。
Such payments are free of capital gains tax. 这种支付款项可免交资本收益税。
The suggestions are also given for enhancing the administration of Guangzhou Free Trade Zone, unifying and standardizing its regulations, improving its custom efficiency, the unification and coordination of the tax and foreign currency policies, strengthening the information application, establishing efficient and convenient logistic platform. 并从提高保税区管理层次,统一规范保税区政策,提高货物进出保税区的通关效率,相关外汇及税务政策协调统一,加强信息化水平,建立高效便捷的物流平台等方面提出相应的政策建议。
WTO has been devoted to setting up a fair and free multilateral trade system all the time, the system of the tax treatment plays an important role among them. WTO一直致力于建立一个公平自由的多边贸易体制,税收待遇制度在其中扮演一个重要的角色。
Therefore, a suggestion according to the comparison among the countries is made: Duty free of added value tax should be controled to a minimum; 为此,通过国际比较建议:将增值税免税控制在最低限度;
Say, fee tax is two different categories, shown as mainly they strictly, It is that the paid native of the characteristic is different from free quality of the tax revenue that the ones that charge are benefited; 严格地说,费与税是两个不同的范畴,它们之间不同主要表现在,收费的受益为特征的有偿性与税收的无偿性不同;收费的功能与税收的功能不同;
Chinese tax law, has been deeply influenced by administration of tax revenue, emphasize on the free, mandatory and fixity of the tax revenue simply. 中国税法一直以来受税收行政权力学说影响深刻,一味强调税收的无偿性、强制性和固定性。
The Economic Analysis of the Duty Free of Value Added Tax 关于增值税免税的经济分析
The compulsory and free characteristics of tax objectively decide that tax payment is a rigid cash expenditure of enterprises, and tax becomes an important factor that influences enterprise financial management decision-making. Then it is an inherent demand of rational economic man to reduce tax burden. 税收的强制性、无偿性特点客观上决定了纳税是企业的一项刚性现金支出,税收成为影响企业财务管理决策的一个重要因素,减轻税负是理性经济人的内在需求。
The enterprises are driven by the internal motivation of maximizing the after-tax interest, which contradicts with the compulsory and free nature of tax revenue. Accordingly, it follows the fact that the enterprise is facing an inevitable tax risk. 由于企业追求税后利益最大化的内在动力与税收的强制性、无偿性之间存在天然的矛盾,所以企业税收风险的存在是必然的。
Tax law balance free space of national taxation and private income, prevent national taxation right over interfere into basic personal life, limit the country can only levy tax when it is correct under both reason and law. 而税法就是通过法律确认征税的界限,平衡国家税收与个人收入的自由空间,限制国家征税权力过度介入劳动报酬和个人基本生活,限定国家只能在合理和合法的范围内对劳动报酬征税。
Development process from the free country ruled to law to social rule of law, as well as countries from the owner of the right to a tax state or financial country, shows that the transformation of the state is influenced by factors of the public financial system. 从自由法治国家到社会法治国家、以及从所有者权国家到租税国家、财政国家的发展历程表明了国家形态的转变都含有财政体制的因素。
Fourth, in view of the present enterprise tax free big current situation, put forward to strengthen the tax assessment, establishment of building ceramics industry minimum tax warning line model. 第四,针对现在企业纳税随意性大的现状,提出强化纳税评估,建立建筑陶瓷行业的最低税负预警线模型。