Government officials will continue to transfer liabilities onto tax payers from those investors who took the risk willingly. 政府官员们将继续把债务负担从自愿承担风险的投资者转移至纳税人身上。
This procedure essentially permits multiple RPC calls to be embedded within a single request to minimize the transfer tax of the request over the network. 这一程序从本质上允许在单个请求中嵌入多个RPC调用,来最小化通过网络请求的transfertax。
Mr. Guillon fears that an influx of foreign capital will cause a rapid rise in vineyard prices, which would increase the transfer tax and so make it harder for owners like him to pass on the property to their children. 吉永担心大量外国资本的涌入将导致葡萄园价格迅速上涨,从而增加转让税,使他这样的业主更难把产业继承给子孙。
To improve legislative level and transfer tax administration right to lower levels appropriately/ moderately. 提高立法层次,适度下放税收管理权。
The Government released details of its new concession on Capital Transfer Tax. 政府公布了它对资本转移税所作新让步的细节。
Chapter four: perfection of transfer pricing tax law system of our country under the circumstance of e-commerce. 第四部门&人邦电女商务环境上委婉让订价税造的完好。
In three components of transfer, special transfer and tax return widen regional development disparities; 在转移支付的三个组成部分中,专项转移支付和税收返还扩大了地区发展差距;
Further, undistributed profits cannot be deducted from the transfer price for tax purposes. 此外,未分配的利润不能从税务目的转让价格中扣除。
"We remain concerned about the Land Transfer Tax in the City of Toronto," said Ms.O'Neill. “我们对多伦多市的土地转让税仍然存有忧虑”,欧尼尔女士说。
Meanwhile, the government has tried to stimulate the property market by cutting transfer tax from 6 per cent of the purchase price to 2 per cent. 与此同时,政府通过把转让税从房款的6%降至2%,想方设法来刺激房地产市场。
With the exception of the special tonnage transfer tax, the uses of such revenues are comprehensive but predetermined, such as for roads and airports and their surrounding areas. 除了特别吨位让与税外,这些收入的使用都十分广泛但很有计划,比如用于公路和机场及其附属区域的建设。
The current threshold of sales tax refund in China tentatively set as800 Yuan purchase, and the unified tax rate as11%. Overseas visitors can choose either cash back or bank transfer tax refund. 目前对境外旅客购物离境退税的起退点暂定为800元人民币,退税率统一为11%,境外旅客在办理退税时可自行选择现金退税或银行转账退税。
Chapter ⅲ is the type of property transfer tax, real estate tenure tax category is the fourth chapter, briefed the property tax elements and the characteristics of tax elements, and its horizontal international comparisons. 第三章是房地产流转税类,第四章是房地产保有税类,分别介绍了房地产流转税和保有税的税制要素以及税种特征,并对其进行横向的国际比较。
Reform of RMB Exchange Rate System: A Strategy of High Progressive Tobin Transfer Tax 人民币汇率制度改革应该引入高累进托宾交易税
Comparative Study of Transfer Pricing Tax System between China and Foreign Countries 中外转让定价税制比较转让定价税制的比较研究
The conclusions obtained show that the government tax has no impact on the equilibrium pricing under the competitive case, and the transfer of tax from highway to public transport will unexpectedly lead to the rise of the equilibrium pricing when the fixed commuting demand is assumed. 结论表明,在自由竞争的情况下,政府税收对最优均衡定价没有影响,在固定出行需求的情况下,政府对公交进行补贴会导致两者的定价上升。
Transfer Pricing Tax System and Anti-avoidance 转让定价税制与反避税
Referring to these international experiences, and according to the current circumstance of our country, this paper puts forth some suggestions and measures on transfer tax and income tax to perfect the tax system and make full of its function. 本文参考这些国际经验,结合中国实际情况,就中国流转税和所得税的改革提出了一些建议和措施,以期完善税制,并使之发挥应有的作用。
Studies on Property Transfer Tax: an Analytical Framework of Optimal Taxation 最优税收理论框架下的财产转移税研究
A new hermeneutic of the "reversed-tax avoidance" mode& the transfer pricing tax avoidance mode in China 对我国跨国公司转让定价避税模式&逆向避税的新诠释
Chapter 3 studies estate transfer tax. 第三章是对不动产有偿转让税的研究。
The affiliate transaction management measures have certain effects on transfer pricing tax avoidance, but, due to the various forms and convert means of transfer pricing, it still provides certain tax avoidance space. 关联交易管理措施对转让定价避税产生了一定影响,但由于转让定价方式多样且手段隐蔽,其仍然具有一定避税空间。
Section I briefly describes the scope of the international transfer pricing taxation, system and supervision effect, which prepares for the analysis of transfer pricing tax below the regulatory system plight. 第一节,简要阐述了国际转让定价税制的范畴、体系和监管效应,为下文分析转让定价税收监管的制度困境提供基础。
This chapter analyses status quo and limitations of transfer pricing tax law system of our country under the circumstance of e-commerce, based on which, it gives some suggestion on modifying present transfer pricing law of our country, refinement of taxation measures about e-commerce and standard management. 在前三部分的基础上,结合我国有关电子商务转让定价税制的现状和缺陷,对完善我国现有转让定价立法、细化电子商务相关的征税措施以及规范管理等方面提出建议。
Imposing more duties on housing suppliers could bring about price going up, which will transfer tax burden to housing buyers. But how much will be transferred is determined by price elasticity of demand and supply. 对住房供给方征收过多的税收,可能会导致住房价格上涨,从而将税负转嫁给购房者,而影响住房供给方税收能否转嫁的因素是住房供求弹性。
In theory, although the Transfer Pricing Tax System has won a number of important results obtained, but the Advance Pricing Theory is not enough basic research and summarize existing theory to guide APA tax practice of transfer pricing in China is still inadequate. 在理论方面,虽然我国转让定价税制的研究取已得了许多重要成果,但对预约定价制度理论的基础研究和总结还不够,现有的预约定价理论在指导我国转让定价税制实践方面尚有不足。
With using this system enables the automatic transfer tax and real-time monitoring, to achieve tax paying paperless, simplify workflow, and improve working efficiency. 采用本系统后实现了税款的自动划转、实时监控,实现税款缴库无纸化,简化了税款缴库工作流程,提高了工作效率。
In term of land tax, our country land tax system, in accordance with the different segments of levying land taxes, can be divided into land acquisition, retention, transfer tax, tax varieties reduce from 14 to 8, while the coverage has greatly increased. 就土地税而言,可按照土地税收征收环节的不同,将我国土地税制划分为取得、保有、转移三个环节税,税种由原来的14种减少为8种,而覆盖面却大为增加。
This part analyzes mainly the international transfer pricing mechanism from the non-monitoring condition, and reveals the inner mechanism and external effects of arbitrage in the transfer pricing which multinational companies seek, and explores the system incentives of international transfer pricing tax. 这部分内容主要通过非监管条件下国际转让定价的机制分析,揭示跨国公司寻求转让定价套利的内在机制和外部效应,探索国际转让定价税制的制度动因。