Ironically, on April 3, 2012, the commodity futures trading commission accused the RBC ( ry) of fabricating bogus trades to generate ample tax benefits. 但具有讽刺意味的是,2012年4月3日,美国商品期货交易委员会(CommodityFuturesTradingCommission)指责加拿大皇家银行通过虚构交易,骗取税务优惠。
A number of key issues around the complex trading scheme have yet to be resolved – such as the tax rate due on foreign holdings of Chinese stocks. 围绕这一复杂的交易计划,还有许多关键问题尚未得到解决,比如外资持有中国股票适用的税率。
The current tax collection laws and regulations were mostly established with a traditional trading environment, nowadays we have a great deal of problems related to tax imposition in our new e-commerce environment. 现行税收征管法律制度多数是在传统贸易环境背景下建立的,在电子商务环境中有许多税收征管问题亟待解决。
Among the ways to reduce carbon emissions, carbon trading and carbon tax, as indirect means of reducing emissions of carbon dioxide, are widely used and accepted around the world. 众多的减排方法中,碳交易和碳税同为间接降低二氧化碳排放的手段,被世界各国广泛接受和采用。
We are seeing slow but steady movement by China to abide by the international trading rules, which say export subsidies and tax incentives for exports are to be eliminated. 我们看到中国正在采取缓慢但坚定的行动,来遵守国际贸易规则&这些规则规定,应该取消出口补贴和对出口产品的税收激励。
But she says there are still many ways China could boost the attractiveness of the programme, such as welcoming hedge funds, permitting short selling and margin trading, and resolving uncertainties to do with capital gains tax treatment of foreign investors. 但她表示,中国仍有多种途径来提高该计划的吸引力,例如向对冲基金敞开大门,允许融资融券交易,以及消除有关外国投资者资本利得税待遇的不确定性。
The new regulatory environment will free them up to concentrate on allocating assets and managing client portfolios, rather than simply trading on an unfair, tax and secrecy-led advantage to entice money looking for a clandestine home. 新的监管环境将把它们解放出来,让它们能专注于资产配置和管理客户的投资组合,而不只是利用以税收和保密为导向的不公平优势,来吸引那些寻找藏身之所的资金。
Thus, as long as there is co-ordination on some key issues ( such as capital rules, derivatives trading and resolution regimes) there can be divergence on others ( such as tax and bank structure). 因此,只要各国在某些关键问题(比如资本金规定、衍生品交易和决议机制)上彼此协调,在其它问题(比如税收和银行结构)上出现分歧也无妨。
Brakes put in place as the market roared ahead last year, including the introduction of a share trading tax, were swiftly dismantled on the way down. 随着股市下跌,去年市场飙升之际大幅调高股票交易印花税等各项制动措施被迅速拆除。
However, Malaysia has now undercut Singapore by offering commodities trading companies a 3 per cent tax rate, Mr mahammad said. 默罕默德表示,马来西亚现在向大宗商品交易公司开出了3%的税率,比新加坡的税率还要低。
Higher stamp duty makes repeated trading more expensive, but the raised tax is still lower than in London. 上调印花税会增加反复交易的成本,但即使在上调后,中国的股票交易印花税仍低于伦敦。
The popular frenzy over share trading led the government to intervene last week, trebling the tax on share trading. 股票交易狂热导致政府最近出手干预,将股票交易印花税提高了2倍。
Trading Center is repeated tax will rise to long delay? 交易中心屡现缴税长龙契税到底会不会涨?
That leaves it exposed to trading volume vagaries and, in Europe, the threat of a financial transaction tax. 这使其容易受到交易量起伏的影响,在欧洲还面临金融交易税的威胁。
Other improvements include simplifying the ship survey requirements, computerising ship registration procedures, negotiating double-tax agreements with major trading partners and reducing the tax burden on Hong Kong shipping companies. 其他改善措施包括:简化验船要求、船舶注册程序电脑化、与主要贸易夥伴商讨双重徵税协议、减轻香港船务公司的税务负担等。
Berlin would like to tax all financial transactions, including computer trading and derivatives, rather than simply levy a tax on turnover. 德国政府希望对所有金融交易征税,包括计算机交易和衍生品,而不是仅仅根据交易额征税。
The lesson is that a regulatory race to the bottom, in which countries compete to attract investment banks and trading by relaxing tax regimes and supervisory standards, can come at a cost. 我们由此得到的教训是,各国竞相降低监管门槛,即通过放宽税收制度和监管标准来吸引投资银行和交易的做法,可能需要付出代价。
Secondly, analyzing the surroundings of the trading company: the law and tax regulations concerning the small company and how it executes; 其次是对奇恩贸易公司的外部环境进行分析:与公司有关的法律税收政策及执行情况;
The calculate formulas of trading amount, trading cost and trading tax under three situations of emissions trading; 排污权市场交易中,同种污染物排放权交易、不同污染物排放权交易和不同区域污染物排放权交易三种情况下交易量、交易费和交易税的计算方法;
To solve these problems, this paper proposes taking such measures as adjusting tax levels concerning development, processing and trading links, adjusting tax items, adjusting levy time, and unifying accounting methodologies. 具体设想是,重新调整开发、保有和转让环节的税负水平,调整与房地产行业相关的各种税种,调整帐款纳税时间,统一会计处理方法等。
It can be used to issue asset-backed securities and decrease trading cost by making full use of the different law, tax, accounting, capital market and economical development of different countries. 人们用它来利用各国法律、税收、会计、资本市场、经济发展等地区差异来发行资产支撑证券,降低交易成本。
However, two kinds of taxes such as trading tax and income tax must be concerned on activities of enterprise reorganization because of transferring of resources occurred. 在经济资源重新配置的企业重组过程中,必然会发生资产的转移,两类税收问题随之产生:其一,是资产转移中的流转税问题;
Nowadays, the types of trading behavior are increasing and the regulation system of tax is improved as economic develops continuously. 随着我国经济不断发展,企业的交易行为模式不断增加,国家的税收法规体系也不断修订和完善。
Have not established within Chinese territory shall be obtained from place of institutions within the territory of China financial derivatives trading income of foreign institutions, enterprises, withholding income tax shall be levied. 对未在我国境内设立机构场所而取得来源于我国境内的金融衍生工具交易所得的外国机构、企业,应征收预提所得税。
On the offshore financial markets, the state located in the area is entitled to rely on the tax system to collect and manage the trading tax of domestic market. 在离岸金融市场上,市场所在国有权依据本国税收制度,对本国市场上产生的交易做税务方面的征收和管理。
Then the current tax model and the individual transactions online process have been created or recreated applied the theories. Finally a feasible model of the personal online trading tax revenue management has been worked out, which combined both of them. 然后应用流程再造理论,分别对C2C与税务电子政务进行新的工作流程创建或再造,最后把二者相结合,研究出了一种可行的个人网上交易税收管理模式。
Then, the paper deals with the opportunities and challenges that virtual currency trading has brought to the traditional tax, analyzing the substantive rules of tax law and procedural rules. 接着阐述了虚拟货币交易给传统税法带来的机遇和挑战,对税法的实体规则和程序规则进行分析。
However, faced with an increasingly sharp increase in the virtual currency trading volume, network transactions tax has found itself in an urgent need of regulation. 然而,面临虚拟货币日益剧增的交易量,其网络交易税收问题应然而生,亟待规制。