tax harmonization meaning in Chinese
税率协调
协调税收
Examples
- The final chapter of the thesis puts forward countermeasures to resolve problems the informal subnational tax competition has brought , using the foreign successful experience of tax harmonization for reference and consulting to the necessary conditions fiscal scholars have set to a perfect subnational tax competition , which includes the transformation of government function to set up a administrative system ruling by law accord with market economy ; deepening the reform of tax - divided system to regulate intergovernmental fiscal relationship ; improving the management of taxation planning to make it subordinated to economic tax resource ; creating fundamental conditions beneficial to subnational tax competition and so on
第三部分针对我国政府间税收竞争存在的问题，借鉴有关国家协调税收竞争的方法，参照财政学者关于税收竞争的假设条件，提出了规范我国政府间税收竞争的相应对策。包括：转变政府职能，建立市场经济下的法治政府；深化分税制改革，规范政府间财政关系；改进税收计划管理，使税收计划服从经济税源；创造规范政府间税收竞争的基础条件。 - The dissertation aims at : ( i ) presenting and appraising the practices and theories of foreign international tax competition ; ( ii ) analyzing the effects of international tax competition ; ( iii ) analyzing international tax competition in the frame of the optimal taxation theory ; ( iv ) exploring the possibility and feasible ways of international tax harmonization ; ( v ) puting forward suggestions on china ' s strategy of international tax competition
本论文试图运用西方国际税收竞争的理论，来考察国际税收竞争的经济效应、国际税收竞争下的资本最优课税以及国际税收协调的现实性与可能方式；并进而提出我国面对国际税收竞争的对策。 - Second , analyzes the problem of 15 different national systems of company tax bring about , these problems are examined in detail from three point of view , that is efficiency , fairness and administration . on basis of these analyses , the paper put forward the necessarily of company tax harmonization . third , the concept of tax harmonization
分别从公司税体系的不同、税率的不同、折旧方法的不同以及对公司集团的税收处理方法上的不同等四个角度对欧盟各成员国公司税的差异进行比较，然后从效率、公平和管理三个角度去分析欧盟成员国公司税的差异带来的问题，也就是协调的必要性。 - In this section , the paper introduces the whole process of company tax harmonization in eu from year 1962 till now . ruding report in 1992 is a comprehensive study on company tax in eu , however its detailed and valuable findings and recommendations met with limited support and failed to achieve much progress
从1962年纽马克报告第一次提出欧盟公司税协调开始到最近两年欧盟所采取的双路线战略分五个部分对各阶段欧盟委员会提出的建议内容、结果及其进展进行介绍和分析。