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国际税收情报
相关语句
  international tax intelligence
    The exchange of the international tax intelligence is used to prevent international tax avoidance.
    国际税收情报交换是防止国际逃避税的最流行及最有效的相互行政协助机制。
短句来源
  international tax intellingence
    On the Participatory Right of Taxpayer in the Procedureof Exchanging the International Tax Intellingence
    论国际税收情报交换程序中的纳税人的参与权
短句来源
  “国际税收情报”译为未确定词的双语例句
    International exchange of information forms one part of international tax cooperation and it's also very necessary to strengthen the implement of the effective exchange of information.
    国际税收情报交换是国际税务合作的重要组成部分,为应对经济全球化背景下有害的税收竞争、打击国际逃避税,应加强国际税收情报交换。
短句来源
    Fourthly, participate in the cooperation of tax collection ininternational anti-tax evasion, strengthen the international tax informationexchange and share in the taxation interests reasonably by establishinginformation network, dredging the channel of tax information exchange withforeign tax departments, adopting advanced technology and predigesting theinformation exchange procedures;
    同时,积极参与国际反避税等税收征管合作,加强国际税收情报交换,合理分享国际税收利益。 建立信息网络,疏通与国外税务局信息交换渠道,采用先进技术,简化信息交换的程序;
短句来源
    International tax information is referred to mutually exchanged tax information by authorities of contracting states.
    国际税收情报是缔约国的主管机关相互交换的税收信息。
短句来源
    This article analyzes the effectiveness of international tax information as evidence.
    但是,在现实执法过程中,国际税收情报如何具体运用,是否是证据,是否具有证据效力,是否可以直接作为定案的依据等问题尚没有明确的法律规定。
短句来源
    It argues that on one hand, international tax information should be attached to enough importance as clues, but on the other hand, it cannot be directly treated as evidence to decide on a verdict.
    本文就国际税收情报的证据效力问题进行初步的分析和探讨,认为税务机关应当正确认识国家税收情报的性质,一方面应重视其提供的信息和线索,另一方面又不能直接把国际税收情报作为定案的证据。
短句来源
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The exchange of the international tax intelligence is used to prevent international tax avoidance.The legal right of taxpayer shouldn't be influenced by the exchange of the intelligence.Therefore,the system of the participatory right of taxpayer should be implemented.The correctness and the reasonability in the process of coordinating the exchange of intelligence should be monitored.

国际税收情报交换是防止国际逃避税的最流行及最有效的相互行政协助机制。受影响纳税人的合法权益应当不受情报交换程序的不当损害。为此 ,应在情报交换机制中建立纳税人参与制度 ,对情报交换相互协助机制的程序正当性和合理性实施某种程度的监督

International tax information is referred to mutually exchanged tax information by authorities of contracting states. It is very useful for enhancing international tax collection and administration and cutting down tax evading behaviors. This article analyzes the effectiveness of international tax information as evidence. It argues that on one hand, international tax information should be attached to enough importance as clues, but on the other hand, it cannot be directly treated as evidence to decide on a verdict....

International tax information is referred to mutually exchanged tax information by authorities of contracting states. It is very useful for enhancing international tax collection and administration and cutting down tax evading behaviors. This article analyzes the effectiveness of international tax information as evidence. It argues that on one hand, international tax information should be attached to enough importance as clues, but on the other hand, it cannot be directly treated as evidence to decide on a verdict.

国际税收情报是缔约国的主管机关相互交换的税收信息。它对于加强国际税收征管,减少税收逃避行为具有非常重要的作用。但是,在现实执法过程中,国际税收情报如何具体运用,是否是证据,是否具有证据效力,是否可以直接作为定案的依据等问题尚没有明确的法律规定。本文就国际税收情报的证据效力问题进行初步的分析和探讨,认为税务机关应当正确认识国家税收情报的性质,一方面应重视其提供的信息和线索,另一方面又不能直接把国际税收情报作为定案的证据。

Trade secret is one kind of secret and valuable information.In order to protect commercial reputation and to stimulate the development of technology,it's necessary to protect trade secrets.International exchange of information forms one part of international tax cooperation and it's also very necessary to strengthen the implement of the effective exchange of information.But there are a series of the conflicts between the legal protection of trade secrets and the exchange of information.The legal protection of...

Trade secret is one kind of secret and valuable information.In order to protect commercial reputation and to stimulate the development of technology,it's necessary to protect trade secrets.International exchange of information forms one part of international tax cooperation and it's also very necessary to strengthen the implement of the effective exchange of information.But there are a series of the conflicts between the legal protection of trade secrets and the exchange of information.The legal protection of any kind of rights should be limited,or the subject of the right may abuse it.So the legal protection of trade secrets should be limited,meanwhile the more attention should be paid to the protection of the taxpayers' rights during the course of the implement of exchange of information.

商业秘密是具有秘密性和价值性的技术秘密和营业秘密。为了维护商业道德,促进技术进步,应对其实施法律保护。国际税收情报交换是国际税务合作的重要组成部分,为应对经济全球化背景下有害的税收竞争、打击国际逃避税,应加强国际税收情报交换。但这两项制度由于客体的部分重合和保护理念的差异,存在冲突的可能。要协调二者的冲突,应强调商业秘密法律保护构成对情报交换的限制,在实施情报交换时必须突出对情报的保密和对纳税人权利的保护,以达到协调冲突的目的。

 
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