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|  | | 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。 | |
This consumption tax option is again a topic of policy debate in North America, particularly in Canada where a VAT was under active consideration in 1985.
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While each has advantages and disadvantages, the Commission considers that the state tax option is likely to be the only effective one.
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| | Abstract Tax cost is composed of collection cost tax-option cost and utility loss of economic resource during the course of operating tax policies There is a close link between tax cost ,tax-bearing level and tax administration. Tax cost influences tax-bearing level which controls the acfivity of tax administration Meanwhile the situation and efficiency of tax administration prove to be an important factor of the reform of tax cost. ... | | 税收成本是由征收成本、纳税成本和税收政策实施过程中对经济资源产生扭曲的效用损失所构成。税收成本、税负水平与税务管理之间存在着紧密的联系。一定时期的税收成本影响着税负水平,而税负水平的高低又直接制约着税务管理活动;同样地,税务管理的状况及其效率,又成为税收成本形成的重要构成因素。加强税收成本研究,不断降低税收成本,维持税负的合理水平,对规范政府行为,提高税务管理效率具有深远的意义 | | 文摘来源 | | Using the legislation of Japan and Taiwan for reference,the authors analyse the order among tax credits and other credits when they are in conflict in the procedure of enforcement by the tax authorities,and the order between specific tax credits and other credits.Then they put forward an order which gains balance between public and private rights from the technical angle of legislation.Finally,they discuss the order of tax credits, which don't belong in order to tax option$$... | | 借鉴与参考日本和我国台湾地区的立法,解析税务机关强制执行程序中税收债权与 其他债权竞合之位序,及特殊税收债权与其他债权意合之位序;从立法技术的角度,提出一种 公私权益兼顾的位序排列方式。并对不属于税收优先权位序的税收债权之间竞合之位序问题也 作了尝试性的探讨。 | | 文摘来源 | | When mortgage and priority right on the fund of constraction project and priority of watercraft and aircraft doubled, under the current legislation and situation, the priority right on the fund of constraction project and the priority of watercraft and aircraft override the mortgage. When mortgage and tax option co existed, in order to balance the clash between public interest and private interest, the time to judge the order between mortgage and tax option is the time limit of ta... | | 当抵押权与建设工程价款优先受偿权、船舶优先权竞合时,在我国现行法制及国情的情况下,建设工程价款优先受偿权以及船舶优先权应优先于抵押权。当抵押权与税收优先权竞合时,为平衡公益与私益的冲突,应根据税款缴纳期限而非纳税义务的发生时间判断抵押权与税收优先权之间的位序关系。 | | 文摘来源 | |   |
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