If the company passes on the cost to consumers, then the consumer pays the hidden tax. 如果公司将成本转移到消费者,那么消费者相当于支付间接税。
Switzerland has signed agreements with several European countries to allow clients of Swiss banks to declare money that had been hidden from tax authorities in return for paying the tax they owe, interest and potential fines. 瑞士已与一些欧洲国家签署协议,以使瑞士银行的客户能够申报以前向税务部门隐瞒的资金,交换条件是要支付他们欠缴的税款、利息及可能的罚金。
Last year, tougher regulations hit developed-market volumes and even pricing – often hidden behind tax rises – is softening a bit. 去年,更为严厉的监管打击了发达市场的销售量,甚至定价(通常隐藏在加税背后)也有所松动。
This article tries to analyze the value target of tax law hidden in the various of preference and the difference among the preferential tax policies. 本文从税法的一般性价值追求分析税收优惠作为扶持中小企业的工具性手段的正当性,并系统分析了不同税收优惠政策的差异及适用条件。
Analysis and Countermeasures Research of Hidden Violations in Tax Refund 出口退税隐蔽违规行为分析及应对策略研究
Analysis of Hidden Dangers of the Tax Executive Criminal Cases 税务行政诉讼案件败诉隐患分析
This paper analyzes the implicit tax existence situation of the listed companies in our country. We find that hidden tax exist in the listed companies. 本文对我国上市公司隐性税负的存在情况进行简单分析,结果发现,我国上市公司存在隐性税负。
How the project from illegal actions such as tax evasion to find the institutional and social aspects of reasons which hidden inside the representation, has been the focus of the tax reform. 如何从偷漏税等涉税违法行为的现象入手,发现隐藏在表象里面的制度性和社会性等多方面的原因,一直是我国税收改革的焦点问题之一。
Put WT into tax management necessity and pressing sex, explain the business activities of enterprises to increase the tax cost and hidden tax risk, based on the elucidation of WT company tax planning, the necessity of studying the problem. 提出WT公司引入税收筹划的必要性和紧迫性,说明企业持续生产经营活动中增加的纳税成本和暗藏的涉税风险,在此基础上,阐明WT公司进行税收筹划问题研究的必要性。
The existence of hidden tax directly increases the actual tax burden of enterprises and reduces the level to achieve the direct goal. 隐性税负的存在直接增加企业的实际税负,降低企业所得税税务筹划直接目标的实现程度,最终影响企业所得税税务筹划有效性的实现程度。