重复征税 meaning in English
dualtaxation
international double taxation
Examples
- At that time , investors could avoid double taxation because trusts were not taxed at the corporate level if income was distributed to beneficiaries
那时，投资者可以避免重复征税，因为如果收入被用来分配给受益人，信托财产不用按法人标准征税。 - To preserve the benefits of the low corporate tax new zealand has double taxation agreements with the following countries to ensure profits are not subject to double taxation in the home country
为了保持低公司税的优越性，新西兰与以下国家实行双重税收协定来保证公司的利润在其本土不会被重复征税。 - Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation , but they can greatly and distinctively influence the interest of enterprises and states , in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states
在抵免法下，运用分国限额法或是综合限额法解决国际重复征税问题，会对企业和国家的利益产生迥然不同的影响，其原因是两种方法在国内外不同的税率和跨国分公司不同的盈亏状况下会产生截然不同的税收效应。 - At last , summarize to investing principle that deal with , tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income , keep interest , dividend , invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ) , prevent enterprises from using the thin capitalization phenomenon in debt excessively , encourage the long - term investment of the enterprise . take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最后，总结税收对投资处理的原则，税收对投资的处理要消除或减轻对企业股息性所得的重复征税，保持利息、股息等投资所得和投资转让增值(资本利得性质)的税负平衡，防止企业过分使用负债的弱化资本现象，鼓励企业的长期投资，防范和化解因企业过分负债或短期资本过度动荡造成的金融风险。 - This dissertation consists of four chapters . chapter 1 gives a brief introduction to some related international tax policies , including the taxation jurisdiction , the principles of the taxation on foreign - source income from investment , the definition and implications of " double taxation " , and the tax treaties developed for the purpose of relieving international double taxation . the author then renders his own view of points on the economic and legal climate of the cfc legislation , the characteristics of cfc legislation , and the justifications on the accountancy , taxation and law of the cfc legislation
本文共分四章：第一章简要介绍了与本论文有密切关系的国际税收法律政策，包括税收管辖权、对外投资所得征税的原则、国际重复征税的定义以及为了消除重复征税而发展起来的国际税收协定，同时对cfc立法的法律与经济环境、 cfc立法的特点，以及它在会计、税收及法律上的原理提出了一些笔者自己的看法。