The oil refining industry tax is an important composing part for national tax of Hubei province. 炼油行业税收是湖北省国税收入的重要构成部分。
As a result of the regular reviews and after consultation with the industry and tax professionals, legislative changes were made and implemented from time to time. 通过定期的检讨和向业界和向税务专业人士的谘询,政府不时提出并实施一些法例的修订。
Consideration on strategies for a low carbon oil industry and tax policy safeguards 对石油企业低碳发展战略及财税政策保障的思考
According to the sugar companys business processes and the characters of tax control, a sugar industry tax control information system based on information technology is designed. 根据制糖企业的业务流程和税收监控特点,运用信息处理技术,设计一个制糖企业税控信息系统。
Thirdly, the environment tax categories of taxes multiplicity, the tax rate flexibility, the cancellation or the revision of the distortion subsidy and the tax revenue provision, give the environmental protection industry tax revenue preferential benefit. 第三,环境税的税种的多样性、率的灵活性、消或修正现形扭曲的补贴和税收条款,给予环保产业税收优惠。
Though analyzing, the paper shows that real estate companies arrange tax planning under the conditions of obeying laws and rules not only minimize taxation and Corporation Value but it also beneficial to macro economy control of real estate industry by tax policy. 通过本文的分析讨论,阐明了房地产企业通过合理合法地进行税收筹划,不仅能使企业价值最大化,还有利于国家利用税收杠杆实现对房地产行业的调控。
Commodity Tax of Financial Service Industry: Tax Burden Equilibrium and Tax System Reform 金融业流转税:税负均衡及税制改革
But the problems of unfair tax burden and incomplete tax policy, of which existed in the current financial industry tax system, have given big resistance to the normal development of the finance industry. 但在目前的金融行业税制中存在着税负不公平、税收政策不完善等问题,妨碍了金融行业的健康发展。
The Reform of Mining Industry Tax and Fee System in China 中国矿业税费改革方向初探
The construction industry value-added tax VAT is a tax based on the identification of key construction industry to determine, VAT tax based on the architectural engineering settlement income, namely to construction shall be the total price and other charges. Fourth, the input tax. 建筑业增值税销项税额的确定关键在于计税依据的确定,建筑业增值税的计税依据为建筑工程结算收入,即向建设方收取的全部价款和价外费用。第四,进项税额。
The implementation of value-added tax in the tax system in construction industry should be designed to keep the industry overall tax burden level as much as the current business tax which is 3%. 建筑业实施增值税制度设计中税率的设计应使得该行业总体税负水平保持与现行营业税3%的税负基本不变。
A comprehensive collection of value-added tax and abolition of the tax, will reduce the tertiary industry tax burden pressure, promote benign development of the tertiary industry. 全面征收增值税,取消营业税,会减轻第三产业的税负压力,促进第三产业的良性发展。
By the way of every link cost and benefits influence, regulation of the industry tax plays on the regulation effects of strategic new industry. 税收规制通过对该产业各环节成本和收益施加影响来发挥对新兴产业的调控作用。
The catering industry tax object for what happened to within the territory of China, catering services, mainly including catering and simple food the manufacture of products and sales. 餐饮业的纳税对象为发生在我国境内的餐饮劳务,主要包括饮食业和单纯饮食产品的制作与销售。
Secondly, according to the relatively simple low current situation of tax authorities in the building ceramic industry tax collection and management, this article put forward to implement the classification of tax management. 其次,针对税务机关在建筑陶瓷行业税收征收管理方面比较简单低效的现状,提出实行分类分级税收管理。
Although, minimum tax warning line model in building ceramic industry tax collection and administration has achieved some results, but further study "to control tax" management approach, to encourage enterprises to truly build account business account, and promote the healthy development of enterprises. 虽然,最低税负预警线模型在建筑陶瓷行业的税收征管中取得了一定的成效,但还须进一步研究以电控税管理办法,以鼓励企业如实建帐制帐,促进企业的健康发展。
This part first analyzes the concept of the risks in real estate industry tax planning and their reasons. 该部分首先分析了房地产企业纳税筹划风险的概念以及产生风险的原因。
In this contradiction, the paper chooses to study and analysis of tax behavior of the medicine sales industry tax administration. 在这种矛盾背景下,笔者选择研究和分析医药销售行业税收管理的纳税行为。
The scientific oil-gas industry tax and fee policies are an important embodiment of national oil policy, can promote the rational use of oil-gas resources and to increase the level of the safety of oil-gas protection. 油气行业税收政策是国家石油政策的重要体现,科学的税收政策可以促进油气资源合理利用并增加油气安全的保障程度。
From the actual situation in Hebei Province, the second tax contribution rate is high; three estate tax contribution rate is low; industry within the industry tax contribution rate difference. 河北省三次产业税收贡献率不够合理,从河北省实际情况看,二产税收贡献率高;三产税收贡献率低;各产业内部行业税收贡献率差距较大。
It is the existence of the above factors, have led to the present agricultural industry tax loss value added tax is heavier, industry tax rate is low, it is necessary for the current agricultural industry VAT tax policy adjustment. 正是以上因素的存在,导致了目前农产品企业增值税税收流失较重,行业税收负担率较低,因而有必要对目前的农产品增值税税收政策进行调整。
The tax industry structure is not quite reasonable in Guangxi whose primary tax tends to zero; second industry tax slowly decline in fluctuations and the third industry slowly increase in fluctuations. 从税收产业结构来说,广西产业税负结构是不尽合理的。广西第一产业税收贡献几乎趋于零;第二产业税收贡献略有波动,缓慢下降;第三产业税收贡献略有波动,缓慢上升。
Thus, jaming medicine sales industry tax loopholes effectively, further enhancing taxation supervision level, maintaining tax dignity, constructing harmonious tax publicans relationship. 从而有效堵塞医药销售行业税收漏洞,进一步提升税源监控水平,维护税法尊严,构建和谐税收征纳关系。
Along with our country real estate industry income tax assessment reform continuously and deeply, the use of mature tax assessment system to perfect the real estate industry income tax assessment can be expected soon. 随着我国房地产行业企业所得税纳税评估的不断改革和深入,运用成熟的纳税评估体系来完善房地产行业企业所得税纳税评估工作指日可待。
Reasonable tax burden is the core of the tax system quality, it is also the core of the whole real estate industry tax activities. 税负的合理性是评价税收制度优劣的核心,也是管理整个房地产行业税收活动的核心。
The fourth chapter is to design the basic tax element on transportation industry from tax payer, tax base, tax rate and tax benefit while making the specific design according to different scope of transportation taxes. 第四章,从纳税人、征税范围、税率以及税收优惠四方面对交通运输业改征增值税的进行基本税制要素的设计,同时又根据交通运输业的不同征税范围进行具体方案设计。
Game theory as a solution to conflicts of interest mathematical methods, give us to solve the real estate industry tax loss provides a new and more scientific research method. 博弈论作为一个解决利益冲突的数学方法,给我们解决房地产业税收流失问题提供了新的和更加科学的研究方法。
This part firstly analyzes the characteristics of estate enterprise industry and tax burden, summarizing the regularity of its tax burden. 首先分析了房地产企业的行业特征和税负特征,总结了其税负的规律性。
Currently the main body for the textile industry the tax Gaoyang County, about 80% of the overall tax Gaoyang County for more than revenue in the county occupies a most important position. 目前高阳县的税收主体为纺织业,约占高阳县总体税收的80%以上,在县财政收入中占据着重中之重的位置。