• 基本释义

1.Use the Principle of Regulating Tax with Substance to Solve Tax Avoidance
实质课税原则在税收规避治理中的运用收藏指正
2.international research in the resource taxation, the types including Out-related taxes, Profit taxes and Property taxes, in details: Fixed fee, Specific or ad valorem duty, Higher rate of income tax, Progressive profit tax, Resource rent tax, Brown tax, Product-sharing, Resource rent tax with equity, and Carried interest.
国外资源税的主要类型：产出型资源税、利润型资源税和财产型资源税，以及国际上常用的资源税课征方式：固定费用、从量与从价税、较高税率的收入所得税、累进利润税、资源租用税、布朗税、产品共享、股权替代和附带权益；收藏指正
3.tax a person with neglect
斥责某人疏忽收藏指正
4.Should be income gains specified amount takes the tax rate with value added tax 17% .
应该是收入所得额乘以增值税的税率17%。收藏指正
5.Are you going to tax him with neglect of duty?
你要指控他玩忽职守吗？收藏指正
6.of accounts and tax returns; with the intent to verify.
检查帐目和捐税收入；起到核实的目的。收藏指正
7.New to the taxpayers, tax rates, deductions, tax concessions with respect to the existing tax laws have many differences, it achieved, foreign enterprise income tax law, the unity of "unifying tax laws, unified tax rate, and the unified tax deduction harmonization of tax concessions, "the four reunification on the basis of tax collection and management of certain way of change.
新法在纳税人、税率、扣除、税收优惠等方面与现行税法有诸多不同，它实现了内，外资企业所得税法的统一，在“统一税法，统一税率，统一税前扣除，统一税收优惠”的四个统一基础上，对税收的征管方式实行了某些变革。收藏指正
8.The OECD launched its “harmful-tax initiative” to get rid of unhealthy tax competition and prod jurisdictions into helping foreign tax authorities with their investigations.
OECD启动了“反有害税收竞争行动”，意在排除不当的税收竞争并通过调查帮助国外的税收机关收集税收情报。收藏指正
9.The new tax program met with fierce opposition.
新的征税计划遭到强烈反对。收藏指正
10.income tax of enterprises with foreign investment and foreign enterprises
外商投资企业和外国企业所得税收藏指正
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