objective tax
英 [əbˈdʒektɪv tæks]
美 [əbˈdʒektɪv tæks]
客体税，对物税
双语例句
- The fuel oil tax have been discussed for several years in China, because of various objective factor, the fuel oil tax is not implement at present.
燃油税在中国谈论了多年，由于受到各种客观因素的影响而迟迟没有正式出台。 - The objective reason for tax avoidance is the weakness of laws related to taxation itself.
避税形成的客观原因是税收法律本身的漏洞。 - The new law reasserts the objective of collecting tax revenue fairly, de-emphasizing the idea of using taxes to accomplish some other social or economic good.
新税法重申公正征税的目标，否定了用税收来达到其他社会和经济目标的想法。 - This paper expounds the subjective and objective causes of the tax planning of the transnational companies, and puts forward some methods for the tax planning.
阐述了跨国企业税收筹划产生的主观原因、客观原因和几种常用的税收筹划方法。 - The different objective between tax laws and accounting rules causes different income tax accounts in terms of revenue, expense, profits, assets and liabilities.
由于税法与会计制度的目的不同，在确认收益、费用、利润、资产、负债等方面存在明显差异，导致按照财务会计原则和税法计算的应税所得额不一定相同。 - The objective of the tax planning has the hierarchical, then divides into the basic and the special objective, the basic to be paid attention to keeps uniformity with the financial objective, the special objective has hierarchical structure, has pointed and the attribute.
税务筹划目标具有层次性，即可划分为基本目标与具体目标两个层次，基本目标应该注意保持与财务目标的一致性，具体目标可以是多项，具有针对性和从属性。 - Constrained by legal method function limited, as well as in taxation main body taxation ability objective limited, the traditional tax revenue collection pattern although did its best, still has not been able fundamentally to cease the tax revenue to drain the phenomenon;
囿于法律手段作用的有限性，以及征税主体征税能力上的客观有限性，传统税收征管模式虽尽其所能，仍未能从根本上杜绝税收流失现象； - But to manage tax by law is not only there are laws to go by and its inner demand is to show objective fairness of tax income which exists in the whole process of legislation, administration of justice and enforcement of laws.
但依法治税并不仅仅是一个简单的有法可依的问题，它更深刻的内在要求是税收客观公正性的凸显，它贯穿于税收立法、执法、司法的全过程。 - Secondly, it combines tax planning and enterprises financial decision to reveal enterprises 'better financial objective under tax planning condition.
紧接着将税收筹划与公司的财务决策结合起来，层层深入，揭示出在纳税制约下的公司适度财务目标。这些论述为以下的实证分析部分奠定了坚实的理论基础，增加了文章的深度。 - To realize its objective, the design of the tax should focus on the tax base, the subject of taxation, the object of taxation, links of taxation, tax rate, methods of taxation and the deadline of tax payment.
水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。 - The Objective on Economic Stabilization Growth in the Tax Regulation
论税收调控的经济稳定增长目标 - This article argues that tax treaties have another important objective besides avoiding double taxation of income tax.
税收协定除对所得消除双重征税外，还有防止偷逃税（财政逃避）的重要目的。 - The objective of tax management is to reduce the amount of tax noncompliance in the greatest degree by establishing an efficient managerial system.
税收管理的目标是设计有效的管理制度，以最大限度地减少税收不遵从行为的发生。 - The affirmation of tax planning in "temporary regulation of the qualification of certified tax accountant" indicated that the enterprises have right to plan their to get the objective of tax saving.
我国的《注册税务师资格暂行规定》对税收筹划的肯定已表明了我国企业已有税务筹划的权利。 - However, with the economic development and considerable growth and development, even with the changes of the objective environment of the tax revenues, various kinds of drawbacks in the planned management of the tax revenues appear thereupon too.
但是，随着经济的发展、税收收入的大幅增长以及客观环境的发展变化，税收收入计划管理中的各种弊端也随之显现。 - Therefore, according to the above mentioned subjective motive and objective conditions can reach the enterprise tax planning is not only necessary, but also feasible conclusion.
因此，根据以上提到的主观动因和客观条件可以得出企业进行税收筹划不仅必要，而且可行的结论。 - With the new change of tax management and objective in the new period, tax management enters a new era called tax source management era and tax management objective is to collect all the taxes that are necessary and reasonable.
随着新时期税收管理思想和管理目标的转变，税收管理进入税源管理时代，管理的目标是做到应收尽收。 - Then, this paper describes the enterprise tax planning objective and some specific methods of tax planning in enterprises.
然后，本文介绍了企业纳税筹划的目的和进行企业纳税筹划的一些具体方法。 - Firstly, the objective of reducing tax evasion should be placed the point where the marginal return eliminating tax evasion produces is equal to its marginal cost.
其一，出于成本收益的考虑，消除逃税目标应该设置在使消除逃税所带来的边际收益与消除逃税所产生的边际成本相等时为止。 - Through in-depth analysis of the data to extract useful information to help decision-making tax administration staff as the main objective of the tax decision support systems, have gradually rise to the tax authorities at all levels attach great importance.
通过对数据进行深度分析，提取有价值的信息，帮助税务部门的管理人员进行决策为主要目标的税务决策支持系统，已经逐渐引起各级税务部门的高度重视。 - However, preferential tax policies is not a panacea, because of subjective and objective factors and preferential tax policies for their own shortcomings in the implementation process, will inevitably cause some negative, a negative impact.
但税收优惠政策不是万能的，由于主客观因素及税收优惠政策本身存在的缺陷，在实施过程中，也不可避免地会造成一些消极的、负面的影响。 - Then, the writer will analyze some theoretical problems and basic concepts of income tax accounting, including income tax accounting objective, the nature of income tax matters, income tax accounting differences and income tax expense allocation.
接着，对几个所得税会计理论问题和基本概念进行了分析，包括所得税会计的目标、所得税事项的实质、所得税会计差异以及所得税费用的摊配。 - As to attain the objective of wholly reducing the tax to pay, a reasonable tax plan for real-estate enterprises is raised in respect of all sorts of related tax and fees.
本文将房地产企业的税收作为一种成本进行了分析，针对房地产企业所涉及的各项税费，提出房地产企业必须进行合理地税收筹划，以达到整体降低税赋的目的。 - The second part is the objective of tax evasion.
第二部分逃税罪侵犯的客体。 - This chapter is a reality investigation of the objective existence of tax avoidance by multinational corporations in China, which includes three parts.
本章是对跨国公司在我国避税的客观存在性进行的现实考察，共包括四个部分。 - The fourth part is a reality investigation of the objective existence of tax avoidance with multinational corporations in China.
第四部分是对跨国公司在华避税行为客观存在性的现实考察。 - The ideal taxation will fulfill two principles: equity and efficiency. But achieving this objective depends on the level of tax legislation.
理想的税收应满足公平和效率两大原则，而能在多大程度实现这一目标则取决于税收立法的技术水平。 - The second part discusses emphatically objective request to collect inheritance tax.
第二部分着重论述了我国开征遗产税客观要求。 - The tax revenue preparation means an enterprise does not violate under the national law premise, take the government tax policy as the guidance for its own tax activity scientific reasonable arrangement and to achieve the objective of maximizing income tax a tax policy actions.
税收筹划是企业在不违背国家法律法规的前提下，以政府的税收政策为导向，对企业自身的涉税活动进行科学合理的安排，为达到税后收益最大化的目标而采取的税务决策行为。