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   国际税收 在 经济法 分类中 的翻译结果: 查询用时:0.842秒
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国际税收
相关语句
  international tax
    generalizes the three points of the international tax jurisdiction of the e-commerce;
    概括出电子商务背景下的国际税收管辖权现状的三个特点;
短句来源
    The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations.
    分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。
短句来源
    The International Tax Jurisdiction of the E-commerce and the Advices for Chinese Legislation
    论电子商务下国际税收的管辖权及中国相关立法建议
短句来源
    The international tax jurisdiction of the e-commerce and the advices for Chinese legislation divides main five parts, adds the introduction and tag, the paper is with 35,000 Chinese words.
    《论电子商务下国际税收的管辖权及中国相关立法建议》一文主要分为五章,另外与导言及结束语,共有三万五千余字。
短句来源
    In the introduction, the writer discusses three questions for leading this paper’s main point, the international tax jurisdiction of the e-commerce: the fast development of the internet and e-commerce;
    在导言部分,学生主要是为了引出此篇论文的主题——电子商务下国际税收的管辖权,共论述了三个问题:互联网与电子商务的迅猛发展;
短句来源
更多       
  international taxation
    Ever since its born, international taxation has had two crucial tasks, double taxation and international tax avoidance.
    国际税收从其诞生之日起就肩负着两大使命:避免国际双重征税和防范国际避税。
短句来源
    5) to evade tax by misusing international taxation protocol;
    五、滥用国际税收协定避税;
短句来源
    Electronic commerce in China has been growing vigorously in China now, which throws a new challenge to the existing taxation system, tax policies, tax administration, and international taxation rules.
    我国电子商务正以不可阻挡之势迅猛发展,向现行税收制度、税收政策、税务管理、国际税收规则提出了新的挑战。
短句来源
  “国际税收”译为未确定词的双语例句
    In the practice of the several main branch sciences of international economic law, there is always the participation of certified republic accountant (CPA), such as verification of capital contribution and auditing during international investment and tax paying affairs of transnational tax- payers etc.
    在国际经济法几个主要分支学科的实践中,都有一个特殊主体即注册会计师的参与。 如国际投资中跨国公司的验资、审计及国际税收中跨国纳税人的税务代理等。
短句来源
    It concerns the relationship between tax payers; between tax payer and tax bureau, the equality of countries in international taxation-law system.
    其中涉及到纳税人之间的、征纳双方之间的和国际税收法律关系中国家之间的平等问题。
短句来源
    analyses the economic, political and legal reasons of the issue;
    分析了电子商务背景下的国际税收管辖权问题产生的经济、政治和法律方面原因;
短句来源
    At present, there is not a unified concept of tax avoidance in the academia. This thesis synthetically analyses the academia's different explanations on tax avoidance, compares tax avoidance with tax evasion and tax saving, draws the following conclusions.
    目前,学术界对避税概念的理解并不一致,本文在综合分析学术界对避税的不同解释的基础上,通过对避税与逃税、节税等概念的对比,得出以下结论,避税是指纳税人利用税法漏洞或不明确之处、国与国之间的税制差异以及国际税收关系的不协调,通过合法手段达到减少纳税义务的行为。
短句来源
  相似匹配句对
    international tax loses heavily;
    (国际)税收流失严重;
短句来源
    re-express the international tax jurisdiction of the e-commerce.
    重申国际税收管辖权。
短句来源
    Elementary Exploration on Tax Subrogation
    税收代位权初探
短句来源
    Study on Right of Priority for Taxation
    论税收优先权
短句来源
    Lujunshan (International Law) Directed by Professor Yushicheng
    陆俊山(国际法学)
短句来源
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  international tax
This paper looks at using taxation accruals regimes in domestic taxation law as a tool to undermine the use of international tax havens by illegal fishing companies.
      
International Tax Competition: A Case for International Cooperation in Globalization
      
In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment.
      
This is the main reason for international tax cooperation.
      
The model shows that international tax cooperation can improve welfare of the participating countries.
      
更多          
  international taxation
When tax revenues are also distributed to the older generation - which indeed may be desirable for short-term intergenerational welfare distribution reasons - a weighted average rule is derived for optimal international taxation.
      
Some Union member states, however, remain keenly interested in bringing about some minimum level of international taxation of interest income.
      
Optimal International Taxation and Growth Rate Convergence: Tax Competition vs.
      
Optimal international taxation and its implications for convergence in long run income growth rates are analyzed in the context of an endogenously growing world economy with perfect capital mobility.
      
Information Sharing and International Taxation: A Primer
      
更多          


Since the policies of opening and reform are carried out in China,China has made an outstanding progress in revenue work. Especially in 1994 thereform of tax system along with tax organization and management of tax hasachieved obvious effect. As far as the present is concerned Chinese system of taxis basically suitable for needs of socialist market economy.However,compared toneeds of WTO the level of tax work is still low. At the same time,there are manyregions which are conflicted with needs of WTO. Our legislation...

Since the policies of opening and reform are carried out in China,China has made an outstanding progress in revenue work. Especially in 1994 thereform of tax system along with tax organization and management of tax hasachieved obvious effect. As far as the present is concerned Chinese system of taxis basically suitable for needs of socialist market economy.However,compared toneeds of WTO the level of tax work is still low. At the same time,there are manyregions which are conflicted with needs of WTO. Our legislation about tax has manyconfliction with international tax. It is important for China to Reform presentsystem of tax so that our tax system can meet the needs of WTO. The article spreadsdiscusses from the need.

改革开放以来,我国的税收工作取得了突破性的进展,特别是经过1994年税制改革及相伴进行的税务机构改革和税收征管改革,目前已初步形成了基本适应社会主义市场经济要求的税制体系、税收征管体系和税务干部队伍,较好地发挥了税收的职能作用。但与加入WTO的要求相比,我国目前的税收工作还存在许多不适应的地方。尤其是税收立法方面存在许多与国际税法相冲突的地方。如何对我国现行税制进行改革,使之与国际税法接轨是当前国际税收研究的一个重要课题之一。

Thin capitalisation, one way of global tax avoidance, has gained close attention among tax authorities internationally. It is harder to identify and attracts less scrutiny compared with transfer pricing, registration of companies for tax haven and other common means of tax avoidance. This paper investigates the development in international tax treaty and regulation of thin capitalization in developed countries. It proposes that effective regulations of thin capitalization come side by side with the progress...

Thin capitalisation, one way of global tax avoidance, has gained close attention among tax authorities internationally. It is harder to identify and attracts less scrutiny compared with transfer pricing, registration of companies for tax haven and other common means of tax avoidance. This paper investigates the development in international tax treaty and regulation of thin capitalization in developed countries. It proposes that effective regulations of thin capitalization come side by side with the progress of China economy focusing on problems arising from current legislation.

“资本弱化”这种避税方式近年来日益引起国际税收领域的密切关注,这种避税方式与转让定价、注册避税港公司等避税方式相比,形式更加隐蔽,实践中不易觉察和对其进行监管。本文针对跨国投资者使用“资本弱化”避税的目的,结合国际实践,根据我国立法现状,提出目前对“资本弱化”的规制措施已不能适应经济发展的要求,并对如何将资本弱化控制在合理的范围内,在确保国家税收收入稳定的同时促进资源的优化配置作了深入探讨。

There exists many conflicts among Chinese foreign tax law,international tax convention and WTO regulations,esp.in the aspect of income tax and custom duties,such as jurisdiction of tax,tax preference,prevention of international tax avoidance and international taxation agreement.The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations.

中国涉外税法与国际税收惯例及WTO的规则在经济全球化的进程中存在许多冲突,特别是在涉外所得税与关税方面,对于税收管辖权、税收优惠、防范国际避税、国际税收协定等方面的规定。分析涉外税法与国际税收惯例、WTO的一些规则及相互冲突等问题,并对中国涉外税法及适用进行相应的一些改革,这对于达到与国际税收惯例及WTO规则的协调很有必要。

 
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