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   收入来源地管辖权 在 财政与税收 分类中 的翻译结果: 查询用时:0.219秒
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收入来源地管辖权
相关语句
  jurisdiction of income resource
    There are now two principles in the international tax jurisdiction,which forms the jurisdiction of income resource of the state taxation,resident jurisdiction and citizen jurisdiction.
    当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种,由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。
短句来源
  jurisdiction of income resource
    There are now two principles in the international tax jurisdiction,which forms the jurisdiction of income resource of the state taxation,resident jurisdiction and citizen jurisdiction.
    当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种,由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。
短句来源
  “收入来源地管辖权”译为未确定词的双语例句
    An Exploration on Single Income Resource
    单一收入来源地管辖权制度问题探讨
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Generally speaking,the influence of e-business on China's taxation is not so big,but from the viewpoint of equal-tax principle,we should impose tax on e-business.The practical cut-in points of the tax-impose on e-business are information flow, goods flow and cash flow.Besides,considering the effects of e-business to international taxation system,we should insist on the managerial power to income resource places,and renew our recognition and definition of "standing body"when we impose tax on e-business.

目前,电子商务对我国税收的总体影响不大,但从公平税负的原则来看,对电子商务应实行征税。具体征税方法应从信息流、物流、资金流方面入手。针对电子商务对国际税收的影响,在对电子商务征税时还应坚持收入来源地管辖权原则,并对“常设机构”重新认识和界定。

International taxation is linked closely with the tax jurisdiction of all countries.There are now two principles in the international tax jurisdiction,which forms the jurisdiction of income resource of the state taxation,resident jurisdiction and citizen jurisdiction.It does not echo the economic effeciency and fairness of the international taxation when these jurisdictions are used together.Therefore,the jurisdictive system of the single income resource is the essential tend in the international economic development....

International taxation is linked closely with the tax jurisdiction of all countries.There are now two principles in the international tax jurisdiction,which forms the jurisdiction of income resource of the state taxation,resident jurisdiction and citizen jurisdiction.It does not echo the economic effeciency and fairness of the international taxation when these jurisdictions are used together.Therefore,the jurisdictive system of the single income resource is the essential tend in the international economic development.

国际税收问题和各个国家的税收管辖权的确立密切相关。当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种,由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。多种管辖权的同时使用不符合国际税收的经济效益和公平,实行单一的收入来源地管辖权有利于国际经济交往,有利于国际经济的公平竞争,实行单一的收入来源地管辖权制度是国际经济发展的必然趋势。

 
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