tax scope meaning in English
税务范围
Examples
- The tax treatment is unfair among different businesses and different tax - payers . the abnormal taxation certainly results in the abnormal development of the bank and securities industry . the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope , the abstraction and materialization of taxation , the taxation operation , the sanction and transparency of tax law , the seriousness of taxing administration and tax policy choice , not only provide the opportunity for the foreign finance institution which can carry out tax planning , moreover tax equity , but also likely lead to that the foreign finance institution lack confidence to china market and policy , finally affect its investment and result in tax unfairness among tax - payers
长期以来，我国财政与金融的特殊关系使得财政对银行业实行“特殊”的税收政策，银行业整体税负高于制造业以及非金融性的服务业，中资金融企业税负高于外资金融机构，过重的税负使得银行资本充足率难以保证，发展失去后劲；二是我国银行业和证券业税制结构不合理、税制不规范、不科学，银行和证券业内部不同行业、不同纳税人之间税收待遇不公平，畸形的税制必将导致银行与证券业的畸形发展；三是我国银行业和证券业税制与外国税制的差异，包括征税范围大小、税制的抽象化与具体化、税制的可操作性、税收法律约束力和透明度、税收执法的严肃性等差异，不仅给外资金融机构进行税务筹划甚至偷逃税提供了可乘之机，而且还可能使得外资金融机构对中国市场、对政府政策缺乏信心，而影响其投资，也导致纳税人之间税负不公。