| 1. | Tax benefit transfer
税收利益转移 |
| 2. | The study of the problem of international tax benefits ' distribution under the environment of e - commerce
电子商务环境下国际税收利益的分配问题研究 |
| 3. | Nike posts a 51 % rise in quarterly profit , boosted by strong revenue growth and a one - time tax benefit
耐吉每季地缔造51 %方面的提高利润，被强烈收入发展和一个以前的税收利益提升。 |
| 4. | The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income
国际税收协定签订的目的就是要协调和克服缔约国之间税收管辖权和税收利益的冲突,从而避免国际双重征税。 |
| 5. | The major flaw of modern capital structure theory is that it cannot explain very well many enterprises remain low debt levels when tax benefits is large and bankruptcy costs is small
现代资本结构理论的主要缺陷是无法很好的解释许多企业在税收利益很大、破产成本很小的情况下,仍然保持很低的负债水平。 |
| 6. | Tax planning refers to the arrangements and plans on the enterprise ' s operation , investment and financial management so as to reduce the burden of taxation within the state policies and regulations
纳税筹划是指在法律许可的范围内，通过对经营、投资、理财活动的事先安排和筹划，尽可能地节税以取得最大的税收利益。 |
| 7. | During the last twenty years , both economists and financiers worked hard on it . in the tax world , asset reorganizations which aim at tax benefit is deemed to be " a zero game " with ministry of finance
在税收领域，以获取税收利益为目的的资产重组常常被视为是与财政部的“零和游戏” ，税收所发挥的作用在一定程度上代表了资源从纳税人(实际上是一般公众)到公司的再分配。 |
| 8. | The games among diversified benefits entities related to taxation induce the instituting and changing of tax law . so , it is feasible to analyze the game relations between government and taxpayer , of different class governments and of different countries
正是不同的涉税经济主体之间的利益博弈导致了税法的创制和变更，所以对政府与纳税人、多级政府之间以及国家之间的税收利益分配可以用博弈论的方法加以研究分析。 |
| 9. | The alternative " formula apportionment method " relates to the taxation sovereignty and economic benefit of countries concerned , and the application of mis method is also difficult . as a result , " formula apportionment method " is not widely adopted
而采用全球公式分配方法确定企业集团内部交易价格涉及各国税收主权和税收利益，难以为各国所接受，且适用正常交易原则遇到的问题在采用全球公式分配法时也无法得到解决。 |
| 10. | Chapter 7 analyses and look into the issues and barriers for china to participate economic globalization , especially investigating the aspect of tax benefits under wto regime . it provides flexible countermeasures to gain benefits and avoid loss as well
第七章根据经济全球化与税收利益国际协调的研究成果和心得，分析考察我国现阶段参与经济全球化，尤其是在wto环境下税收利益方面可能遭遇的问题和面临的情况，提出趋利避害、先机制胜的对策。 |
