重复征税 meaning in English
dualtaxation
international double taxation
Examples
- It is held by the author that the interest conflicts among different subjects of taxation constitute the key link underlying the various issues regarding foreign - related enterprise income taxation , which meanwhile present themselves in varying concrete forms such as double taxation , tax avoidance , gains or loss of market competitiveness , and etc .
作者认为，贯穿于涉外企业所得税收种种问题的一条基本线索是不同税收主体问在利益关系上的冲突。其具体表现为有关重复征税的利益冲突、有关避税的利益冲突、有关市场竞争力的利益冲突等。 - The tax revenue is passed to investing the square tax revenue preferential policy , encourage specific investment ; through investing and divide into or profit carry on dividend that go back tax revenue support and exempt to enterprise , avoid levying taxes repeatedly ; the tax revenue that must to capital profit introduce our country is dealt with and keep a lookout the tax revenue regulation that the thin capitalization ; at last , we will investing in the difference that is dealing with of the business to explain to the tax revenue and accountant
一是我国现行税法对企业投资的税收处理的基本政策和制度。税收通过对被投资方的税收优惠政策，鼓励特定投资；通过对企业投资分回的股息或利润进行税收抵免，避免重复征税；介绍我国对于资本利得的税收处理和防范资本弱化的税收规定；最后，对税收和会计在投资业务处理的差异进行阐述。 - The fundamental rule that our country bank and securities industry tax system was regulated and reformed is : unit the domestic and foreign organization ' s tax system to be impartial burden , optimize the tax system , enlarge the levied tax range , clear - cut tax policy orientation entire frame and fundamental thinking that bank and securities industry tax system is as follows : first , construct the integrated bank and securities industry tax system and the negotiable securities trade tax system , achieve to adjust all levels different banks and tax revenue system that different banking capitals and prosperities segment are levied completely
我国银行和证券业税制调整和改革的基本原则是：统一内外税制、公平税负，优化税制体系、扩大征税范围、明确税收政策取向。银行和证券业税制改革的整体框架和基本思路：一是构建完整的银行和证券业税制体系，实现对各级、各种银行及各种金融资产的各个环节全面征税的税收制度。二是构建整体配套、协调的银行和证券业税制结构，设计公平合理的银行和证券业整体税负水平、避免税收遗漏或重复征税问题。