On the international comparison and reference of exempting fromeconomical double taxation on dividends;
免除股息经济性重复征税的国际比较与借鉴
In context of the tax systems with dividend income double taxation,first of all,the article analyzes the theoretical modes of this tax system,and it makes a comprehensive contrast between the advantage and disadvantage of deferent modes.
围绕股息红利双重征税的税收处理问题,本文首先分析了股息红利双重征税税收处理的理论模式,并对各种模式的优缺点进行了比较。
Advance Pricing Arrangements(APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation,thus the tax department can improve their working efficiency.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题,提高税务部门工作效率。
By modeling optimal income taxation in different ways of avoiding double taxation,we analyze optimal government revenue function and get corporate income tax policy in tax competition equilibrium.
通过对不同避免双重征税方法下最优所得税模型的建立,解析了政府最优政策的收入函数,得到税收竞争均衡中的公司所得课税政策。
To eliminate economic multiple taxation is an important preferential tax policy.
其中,消除经济性重复征税是税收优惠政策的重要内容之一。
The Government is / are planning new tax increases.
政府正打算提高征税额。
What' s the rateable value of this shop ?
这家商店的应征税额是多少？
The tax ceiling is much higher in some countries than that in others.
一些国家的最高征税额要远远高于其它国家。
2. A heavy progressive or graduated income tax.
2．征收高额累进税。
Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.
纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
is of assessment
摊额基准;课税标准;课税对象;课税根据;课征基准
Analyses of the Exemption Amount for Individual Income Tax in China based on the Taxation Principle of Revenue;
从税收的课税原则看中国个人所得税的免征额
B: Since the Resource Tax is computed on the basis of quantity and tax-per-unit, would the computation equation be Tax payable= Assessable volume of taxable products× Applicable tax amount per unit?
资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额＝税数量×位税额？
To seize or make a levy on for the purpose of settling a debt.
征税为解决债务而制定的征收额
Changing the Starting Point of the Value-added Tax as the Tax Immune Amount: Optimizing the Tax System;
改增值税起征点为免征额:优化税制浅探
The payable tax amount of the enterprise shall be filled in the "tax amount" column, that is, the value-added tax amount is calculated in accordance with a 6 percent rate levied on the sale volume.
“税额”栏填写其本身应纳的税额，即按销售额依照６％征收率计算的增值税额。
For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.
纳税人营业额未达到财政部规定的营业税起征点的，免征营业税。
(a) A consignment of goods, on which customs duties were estimated below RMB 10 yuan;
(a) 应征关税税额在人民币10元以下的货物；
Like miniature or average taxpayer also norm imposes the condition of duty.
像小规模或一般纳税人也有定额征收税的情况。
Issues in the Calculation of Export Rebate and Taxes on Export;
出口征税及现行免抵税额计算中存在的问题
A few states have a "flat rate" tax.
有几个州征收数额固定的税。
A tax or commission based on value per pound sterling.
按每磅征收的税额或佣金
They can impose tariffs and quotes on imported items.
他们可以对进口商品征税，实行配额。
