跨国所得 meaning in Chinese
transnational income
Examples
- On the influence of electronic commercial affairs to the multinational income taxation rules
电子商务对跨国所得征税规则的冲击及对策 - In the last section , by reviewing the current development of e - business in china and based on the previous analysis , the thesis tries to make conclusions by providing some suggestions for development of the e - business tax rules and regulations in our country
并在最后一章里结合我国的实践，分析我国目前对电子商务下跨国所得课税的政策现状，并根据本文的分析所得提出对我国电子商务课税的政策建议。 - While this thesis aims to identify the difficulties in tax on e - business on the side of most of developing countries , analyzing the existing tax rules and regulations of china and therefore provide the suggestions for future development of the relevant tax rules in china . the discussion and conclusion are set out from a pre - set case and based upon traditional taxation theories and the existing practices in other countries , which covers the business models , the classification of transactions , and how to define the concept of turnover , profits , services and royalties under e - commerce
本文尝试站在发展中国家的立场上，通过运用传统的课税理论，结合当前各国电子商务的实践，通过对设定网络案例的模拟经营，通过甲乙两国采取主动课税的征税情况来对税收原则在电子商务环境下所受到的冲击的方面进行系统分析，酯出对电子商务课税的难点所在，并结合各国对电子商务征税实践，分析了在电子商务中跨国所得的表现形式，具体分类，如何准确的界定在电子商务征税实践中对营业利润，劳务，特许权使用费的概念等等。 - Because the present various countries law regarding the inhabitant recognized the standard is inconsistent , as well as the transnational obtained existence , causes the dual taxation question which the dual inhabitant status but causes to be day by day serious , therefore the inhabitant status confirmation becomes in the international tax revenue relations to receive the universal attention day by day the focal point
由于目前各国法律对于居民的认定标准不一致，以及跨国所得的存在，导致双重居民身份而引起的双重征税问题日趋严重，所以居民身份的确认日益成为国际税收关系中的一个受到普遍关注的焦点。