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International Taxation是什么意思,International Taxation的意思翻译、用法、同义词、例句

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常用词典

  • 国际税收;国际税法

  • 例句

  • The issue of international taxation is an important aspect of Global Issues.

    日趋复杂化的国际税收问题是全球问题的重要方面。

  • With the trend of the international taxation, more and more developed countries have already taken the service mechanism into the collection of tax.

    从国际税收发展趋势看,越来越多的西方发达国家已经或正在将服务机制引入税收工作。

  • The rapid development of derivatives brought about serious problems for its taxation of profits, particularly brought serious challenges of international taxation of derivatives.

    衍生金融工具的迅速发展为其税收带来了严重的问题,特别为衍生金融工具所得的国际税收带来了严重的挑战。

  • So, international taxation competition has significant and relatively independent position in macro-economic policy.

    因此,国际税收竞争在宏观经济政策中具有重要的、相对独立的地位。

  • Electronic commerce in China has been growing vigorously in China now, which throws a new challenge to the existing taxation system, tax policies, tax administration, and international taxation rules.

    我国电子商务正以不可阻挡之势迅猛发展,向现行税收制度、税收政策、税务管理、国际税收规则提出了新的挑战。

  • The third part of the article deals with the principle of coordination of international taxation.

    文章的第三部分阐述的是国际税收协调的原则。

  • Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.

    跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。

  • Ever since its born, international taxation has had two crucial tasks, double taxation and international tax avoidance.

    国际税收从其诞生之日起就肩负着两大使命:避免国际双重征税和防范国际避税。

  • The keeping of international taxation will replace vicious competition of taxation probably at last following that all countries have deepened understanding of vicious competition of taxation.

    随着各国对恶性税收竞争认识的深入,国际税收协调最终可能取代恶性的税收竞争。

  • Problems of international taxation become more serious while world economies interact and integrate gradually.

    随着世界经济一体化的程度不断提高,国际避税问题也日趋严重。

  • Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law.

    如何防范国际避税已为各个国家和国际组织所重视,并成为国际税法中的一项核心问题。

  • As an important component of international taxation relation, International Taxation Agreement has lasted a history of one hundred of years.

    国际税收协定是国际税收协调的重要组成部分,已存在了一百多年的历史。

  • China's taxation , however, is lagging behind and in need of readjusting according to the principle of equality in international taxation and the principle of neutrality in capital export.

    但我国相应的税收政策却很滞后,迫切需要按照涉外税收平等原则、资本出口中性原则予以调整,以适应我国入世后经济形势迅速发展变化的需要。

  • With the further deep development of economic globalization, offshore companies have made growing impact on international investment, international finance, international taxation and so on.

    随着经济全球化的纵深发展,离岸公司对国际投资、国际金融、国际税收等领域的影响越来越大。

  • Chapter One illustrates the related comments about economic globalization and international taxation.

    第一章阐述了经济全球化与国际税收的相关内容。

  • An offshore company occupies an important position in the areas of international investment, international finance, international taxation.

    目前,离岸公司被广泛应用于国际投资、国际金融、国际税收领域。

  • Royalties taxation has become the most frequent international taxation issues under the conditions of knowledge economy.

    特许权使用费的征税问题成为知识经济背景下最具代表性的国际税收问题。

  • International Taxation》is one of the major courses for the students of Public Finance \u0026 Taxation.

    《国际税收》是高等院校财税专业的专业课程之一。

  • The results could provide beneficial reference to protect our international taxation interests with legislation more effectively.

    本文成果可以为通过立法手段更加有效地保障我国的国际税收利益提供有益的参考。

  • For the above reasons, China should take a positive attitude towards taking part in coordination of international taxation, pushing forward the refo…

    为此,我国应积极参入国际税收协调、推进税制改革以及加速反避税工作。

  • Please timely report any problem encountered in the implementation thereof to the State Administration of Taxation (International Taxation Department).

    对执行中存在的问题请及时层报************(国际税务司)。

  • But the knowledge economy caused great impact on the traditional international taxation theory, which has been unable to fully apply to knowledge economy.

    然而知识经济对传统国际税收理论造成很大冲击,建立在传统经济基础上的国际税收规则已经无法完全适用在知识经济时代。

  • The Tax Declarer Branch of Beijing International Taxation Research Association is an organization in Beijing local taxation system comprising more than 300,000 members.

    北京市国际税收研究会办税人员分会是北京市地方税收系统30余万办税人员的行业组织,负有办税人员的行业管理职能。

  • The aforesaid analysis report shall be reported to the State Administration of Taxation (International Taxation Department) before January 31 of the next year.

    上述分析报告应于次年1月31日前上报总局(国际税务司)。

  • The fifth part of the article is mainly directed against international taxation means to achieve coordination discussions.

    在税收征管协调中主要是针对其所针对的领域来讲。

  • This essay is aim to present the history of international business taxation and the tax reform in the past few decades and discuss the effect of international tax competition.

    本文旨在介绍国际商务税收的历史和过去几十年的税收改革,探讨国际税收竞争的影响。

  • How to effectively avoid international double taxation, is the challenge that Chinas foreign tax system have to face.

    如何有效的避免国际双重征税,是中国涉外税制必须面对的挑战。

  • The chapter also discusses particularly qualifications of indirect FTC, relationship of indirect FTC and avoiding international double taxation in U. S. federal tax law.

    该章还对间接抵免的条件、间接抵免与避免国际双重征税的关系等问题作了探讨。

  • 专业解析

    国际税收(International Taxation)的定义与核心概念

    国际税收是指两个或两个以上国家政府,对跨国纳税人的跨境所得或财产行使各自税收管辖权时产生的税收分配关系。其核心在于协调不同税收管辖区之间的征税权冲突,避免双重征税或逃税行为,主要涉及企业所得税、关税、增值税等税种。

    核心原则与规则

    1. 税收管辖权冲突:各国依据居民管辖权(对本国居民全球所得征税)和来源地管辖权(对非居民在本国境内所得征税)并行征税,易导致重复征税。例如,一家美国公司在华经营利润可能同时被中美两国主张征税权。
    2. 避免双重征税机制:
      • 税收协定:双边或多边协定(如OECD范本、UN范本)通过限定税率、税收抵免(Foreign Tax Credit)或免税法消除重复征税。
      • 转让定价规则:要求跨国企业集团内部交易(如跨境销售、服务费)遵循独立交易原则(Arm’s Length Principle),防止通过人为定价转移利润避税。
    3. 反避税措施:
      • BEPS行动计划:OECD主导的税基侵蚀与利润转移项目,针对数字税、常设机构认定等推出15项措施,遏制跨国企业利用税收洼地避税。
      • 受控外国公司(CFC)规则:对本国居民控制的低税率外国子公司未分配利润提前征税。

    典型应用场景

    权威参考来源

    1. OECD国际税收指南:定义税收协定范本及BEPS框架,详见OECD官网(来源:经济合作与发展组织)。
    2. 联合国税收协定范本:侧重来源国征税权,适用于发展中国家,参考UN税务政策文件(来源:联合国经济和社会事务部)。
    3. 国际财政协会(IFA):发布跨境税收争议解决研究,见IFA报告库(来源:国际财政协会)。
    4. 学术期刊《国际税收评论》:分析案例与政策动态,部分内容开放访问International Tax Review(来源:国际税收专业期刊)。

    注:实际操作需结合具体国家国内法(如中国《企业所得税法》第45条CFC规则)及双边税收协定执行。

    网络扩展资料

    国际税收(International Taxation)是指两个或两个以上国家在对跨国纳税人行使征税权时形成的国家间税收分配关系。以下是综合多个权威来源的详细解释:

    一、核心定义

    1. 基本概念
      国际税收主要研究跨国经济活动中产生的税收问题,涉及国家间税收权益分配。其核心是各国政府在行使税收管辖权时形成的协调与冲突,例如跨国企业收入在不同国家的征税权划分。

    2. 与国内税收的区别

      • 国内税收:反映国家与纳税人之间的征纳关系,如个人所得税、增值税等。
      • 国际税收:侧重国家间税收权益分配,需通过国际协定或公约协调(如避免双重征税协议)。

    二、关键特征

    1. 跨国性
      征税对象为跨国纳税人(如跨国公司)或跨国所得(如跨境投资收益)。

    2. 双重管辖权冲突
      不同国家可能同时行使居民管辖权(对本国居民全球收入征税)和来源地管辖权(对境内收入征税),导致重复征税问题。

    3. 无独立税种
      国际税收并非独立税种,而是各国税制在跨境场景下的交叉与协调。


    三、主要问题与解决

    1. 国际重复征税
      同一纳税人的同一所得被多国重复征税,常见解决方式包括:

      • 税收抵免:允许用境外已缴税款抵减本国税款。
      • 双边税收协定:通过协议划分征税权(如《OECD税收协定范本》)。
    2. 避税与反避税
      跨国企业可能通过转移定价、利用离岸金融中心避税,各国通过BEPS(税基侵蚀与利润转移)行动计划加强监管。


    四、实际应用领域

    如需进一步了解具体案例或政策细节,可参考国际税法相关文献或OECD官网发布的指南。

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