The representative integration company tax system as split-rate system and imputation credit system was abandoned and the classical company tax system was reintroduced by many countries due to the influence of capital internationalization.
在资本跨国化的影响下,世界各国的消除股息经济性重复征税的国内税制,纷纷由以分劈税率制和归集抵免制为主导的综合公司税制转向古典公司税制相对而言,古典公司税制对分配公司和投资者予以区别的基本态度更能适应当前经济一体化下分配公司和投资者较为分散的现实环
Factors Affecting the Teaching Result of Taxation Course and the countermeasures;
影响税制课教学效果的因素及对策
The difference of tax systems in relation to underwriting income from non-life insurance companies arises from the degree of the deferral of tax.
非寿险公司承保所得课税制度的差异在于税收递延程度,不同课税方法从不同角度考虑税收目标和保险监管目标。
Thoughts on Countermeasures to the Improvement of China s Presumptive Taxation System--Series Three of Review on China s Presumptive Taxation System;
完善我国推定课税制度的对策思考——《中国推定税制度检讨》系列之三
Existing Problems in China s Presumptive Taxation System--Series Two of Review on China s Presumptive Taxation System;
我国推定课税制度存在的问题——《中国推定税制度检讨》系列之二
Theoretical Analysis on Presumptive Taxation System--One of the Series of Review on China s Presumptive Taxation System;
推定课税制度的理论解析——《中国推定税制度检讨》系列之一
Building and Improving Capital Gains Tax System in China;
论我国资本利得课税制度的构建与完善
Comparing and Studying of CFC Rules;
受控外国公司所得课税制度的比较与借鉴
Comparison of Tax Systems in Relation to Underwriting Income from Non-life Insurance Companies;
非寿险公司承保所得课税制度的比较研究
Foreign Experiences on Tax Assessment for Property Tax System;
借鉴国际经验 建立我国财产税课税评估制度
imputation system
扣除利润分配中重复课税的制度
The System of Levying Taxes in Early Han Dynasty Seen from the Bamboo Slips Unearthed at Zhangjiashan;
从张家山竹简看汉初的赋税征课制度
An Analysis of the Current Consumption Tax System of China on the Basis of Levy Goal and Tax Base--A Concurrent Discussion on the Improvement of the Defect of System
基于课税目标与税基的中国现行消费税制度分析——兼论制度缺陷的改进
Study of Development Tendency of Law Institution of Property Tax of Chinese and Foreign;
中外财产课税法律制度发展趋势的研究
the financial/fiscal /tax year
财政[会计/课税]年度
System Design of Property Tax on the Purpose of Improving Tax System;
基于完善税制目的的物业税制度研究
A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;
《个人所得税法》征税范围和应税所得制度研究
provisional tax instalment system
暂缴税分期缴付制度
the system of the declaration of individual incomes for tax payment
个人收入应税申报制度
championed the government and defended the system of taxation
支持政府,捍卫税收制度
federal tax deposit system
美国联邦税收缴存制度
CopyRight © 2020-2024 优校网[www.youxiaow.com]版权所有 All Rights Reserved. ICP备案号:浙ICP备2024058711号