tax preference 税收优惠(189)   税收优惠     Doubt About the Saying That Tax Preference Goes Against National Treatment: Wisely Adopting a Tax Policy for Foreign Enterprises in China     税收优惠违反国民待遇原则悖论——兼谈我国外商投资企业税收政策的选择 短句来源     Tax preference policies are the instant reflectors of tax effects inherent in the globalization of economy.     经济全球化具有的税收效应很明显地体现于税收优惠政策上。 短句来源     The various problems occurring in the enforcement of tax preference policies are just the specific indications of the tax effects as the result of economic globalization.     税收优惠政策在实施过程中产生了种种问题，这正是经济全球化税收效应的具体体现。 短句来源     The so-called problems are as follows:(a) the tax preference measures taken by host countries will be useless if there are no tax sparing;     所产生的问题包括：其一是如果没有税收饶让措施的配合，东道国所采用的吸引外资的税收优惠可能会落空； 短句来源     (b) some tax preference measures may be derogative to international trade;     其二是一些税收优惠可能对国际贸易产生扭曲作用； 短句来源 更多        查询“tax preference”译词为用户自定义的双语例句     我想查看译文中含有：的双语例句 为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法，我们为您准备了出自英文原文的大量英语例句，供您参考。   tax preference The third tax preference arises from the tax deferral of some deposits into retirement accounts. 例句来源       This is the first tax preference for long term saving. 例句来源       Tax expenditures are estimates of the revenue losses due to a tax preference. 例句来源       So if the commercial paper isn't dealer paper, it's not going to qualify for this tax preference. 例句来源       Many may even refinance homes to take advantage of this tax preference. 例句来源                The legislation on social organizations in EU countries is a complete system of laws consisting of the freedom of association guaranteed by the constitution, the systems of subjects, property rights and governance provided for by the civil law, and the systems of control and tax preference provided for by the administrative law. This system of law upholds citizens' freedom of association, respects their autonomy and choice in the exercise of the right to organize, protects the property right of ...             欧盟国家的社团立法由宪法的公民结社权 ,民法的主体制度、财产权制度、治理制度 ,行政法的监管制度与税收优惠制度等构成了一个较为完备的体系。法律维护公民结社权 ,尊重公民在成立组织方面的自主性和选择性 ,保护社团的财产权 ,对社团的政治参与和社会参与提供了一些制度化的机制和途径。由此 ,在国家和公民社会之间 ,在公民的结社自由和国家对社团的监管之间 ,建立了某种平衡 ,创造了一个相对宽和的社会环境 文摘来源          In recent years,an argument becomes increasingly prevailing that urges making of a uniform income tax law for both domestic and foreign enterprises as it advocates revocation of tax preference for foreign investment.What the argument relies on in law is that tax preference goes against the national treatment principle of the WTO.However,in this author's opinion,no national treatment principle exists in the WTO.Furthermore,the national treatment clauses in relevant agreements do...             近几年来,主张合并内外资企业所得税法、取消外商投资企业税收优惠的观点日渐盛行。这一观点在法律上的依据主要是税收优惠违反了WTO国民待遇原则。通过研究不难发现,WTO并不存在国民待遇原则,而且有关协定的国民待遇也排除了对所得税的适用,我国对外双边税收协定也排除了国民待遇原则。税收优惠不存在违反国民待遇原则的问题,而且符合税收公平原则。我国对外商投资企业采取怎样的税收政策拥有完全的主权,完全应根据我国经济发展的需要对外商投资企业的税收政策作出正确的选择。 文摘来源          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。 文摘来源   << 更多相关文摘         相关查询: tax tax preference foreign tax preference implicit tax preference tax preference system preference of tax ecological tax preference indirect tax preference tax of preference regional tax preference direct tax preference tax preference policies tax preference terms  对查询结果不满意

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