查询词典 transaction tax

2For a technologically-advanced enterprise, if it remains a technologically-advanced enterprise when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, the enterprise income tax may be collected at half of the tax rate provided by tax law for 3 more years, if the halved tax rate is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

先进技术企业，按本条第项规定减免企业所得税期满后，仍为先进技术企业的，可按税法规定的税率延长三年减半征收企业所得税；减半后的税率低于10％的，按10％的税率征收企业所得税。

Based on classifies of the Electronic Business modes, this article deeply studies about four types of tax structures for operating models, studies the prominent problems of traditional collection management mode in business e-commerce and individual e-commerce through positive analysis. At the same time, it researches the countermeasure about business or individual Electronic Business taxation collection management from tax theory, tax policy, tax system, and tax practice, finds the modern tax collection management mode in the Electronic Business environment. The further way, to make the theories more feasible, effective and scientific, it proofreads the new collection management mode through the social investigations, puts forward the corresponding policies and rules which demanded by the Electronic Business taxation collection management mode.

本文在对电子商务环境下的税收理论进行研究的基础上，综述了国内外电子商务税收征管研究成果，针对我国电子商务的发展，对电子商务业务模式进行了分类，深入剖析了四种主要业务模式的税收结构，并以此为切入点，通过实证分析，系统地研究了传统征管模式在企业和个人两大类型的电子商务活动中所存在的税收征管突出问题，同时从税收理论、政策、制度和实践等方面，探究了企业和个人电子商务的税收征管对策，建立了电子商务环境下的税收征管模式；在此基础上，通过社会问卷调查，进一步校正新的征管模式，使其具有可行性、有效性和科学性，进而提出了电子商务的税收征管模式所要求的配套政策和法律。

Types of tax avoidance of domestic enterprises are 1 to evade tax by utilizing unsteady outlined characters in taxation system; 2 to use tax avoidance method of regional transference; 3 to use tax avoidance method of income transference; 4 to use tax avoidance method of income subtotaling; and 5 to evade tax by delay of taxpaying.

对政府而言，分析、研究避税问题并承认避税活动的合法性，有利于及时了解税法中存在的缺陷，并在依法治税的基础上去进一步完善税制，而不是用超越法律的权力去缩小避税的影响。虽然避税具有社会危害性，在法律没有明文禁止的情况下，只能将避税认定为合法行为。

On the other hand, it is stipulated in Item 2 of Article 64 of the Law on the Administration of Tax Collection that where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he/she fails to pay or underpays and the surcharge thereon, and he/she shall also be fined over 50 percent but not more than five times the amount of tax he/she fails to pay or underpays.

另一方面，按照税收征管法第六十四条第二款的规定，如果纳税人不进行纳税申报，因此造成不缴或者少缴税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

On the one hand, the feature of non-human capital transaction is fictitious. The market transaction of non-human capital has evolved fictitiously from the market transaction of material object to the market transaction of the bond, stock, and options.

非人力资本市场交易的特点是虚拟化，非人力资本市场交易从实物市场交易到债券市场交易、股票市场交易、期货市场交易等，是一个虚拟化演进过程。

It's whole content is mainly about the following seven question:the definition of "fair value",the entry price of asset of swap-in in non-monetary transaction,the formula of judge in non-monetary transaction,the question of whether the exchange of the labour service could be listed in the range of non-monetary transaction,the standard to judge the asset for sale and not for sale,the rationality of non-monetary transaction relate to multinomial asset which is regarded as the same kind.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题

The rules of exchange is complied with the Contract Law of P.R.of China and GB/T1876-2003(Norms of Bulk Commodity Electronic Trading) which is promulgated by Ministry of Commerce.Thanks to the E-commerce technology that we can organize the domestic and abroad mineral deals by quoting,matchmaking,ordering on our website(www.bbgme.com).Following the transaction principles of good faith,openness,fairness and impartiality,we carry out three trading models:spot transaction,bidder auction transaction an mid-to-long term spot transaction.Meanwhile, we will hold the minning machinery and equipment fairs,exploration right and mining rights transfer business.

中心根据《中华人民共和国合同法》、《大宗商品电子交易规范》等相关法律法规，运用电子商务信息技术组织国内外的矿产品交易商、依托本中心网站www.bbgme.com的交易平台，通过互联网直接上网报价、配对，以网上订货的方式交易模式，同时开设矿山设备展销和矿业权转让业务，提供信息、资金、仓储、质检、物流、结算、融资等一体化的全方位服务，是国内首家实现全电子化及无场地交易的矿产品交易中心，致力于为客户提供健全、透明和高效的交易平台，帮助客户实现集资和投资的目标。

Under the Rules, the transferor should announce basic information on the objective of the transaction or what the transaction seeks to accomplish., the terms of transaction, the qualifications of the transferee, any relevant information which has a significant influence on property rights transactions, the choice of bidding methods, and the establishment of a deposit for the transaction in the announcement for the transferal of property rights.

规则要求，转让方应当在产权转让公告中披露转让标的基本情况、交易条件、受让方资格条件、对产权交易有重大影响的相关信息、竞价方式的选择、交易保证金的设置等内容。

Some of them were ligated to the plasmid vector pCR 2.1 andsequenced,respectively.

将所获DNA片段克隆到pCR2.1载体进行测序，并与基因组数据库进行同源性比较。

Thinking since Google owns Blogger, I would be able to escalate this issue to the support team.

自谷歌的思考拥有Blogger的，我将能够缓解这一问题的支持团队。