| 1. | Legal problems of international taxation of transnational electronic commerce and china ' s countermeasures 跨国电子商务的国际税收法律问题及中国的对策 |
| 2. | In chapter 2 , we will study the international taxation problem , its characteristics and principles 本文第二章着重讨论国际税收问题,国际税收基本特征及国际税收的原则。 |
| 3. | Practice area : international taxation , due diligence , merger acquisition , business valuation and transaction advisory 主要执业范围:国际税务尽职调查合并收购企业估值及交易支持。 |
| 4. | It concerns the relationship between tax payers ; between tax payer and tax bureau , the equality of countries in international taxation - law system 其中涉及到纳税人之间的、征纳双方之间的和国际税收法律关系中国家之间的平等问题。 |
| 5. | As electronic commerce involves a lot of international economic activities , it is necessary to understand the principles and theories of traditional international taxation law 由于电子商务牵涉许多国际经济活动,所以研究电子商务税法有必要了解系统的国际税收基本原则及制度。 |
| 6. | Based on the economical analyzes of appraising method of intangible property tax , this chapter primarily considers some international taxation problem related to intellectual property 本章在对无形财产权的评估方法经济分析的基础上,对与知识产权相关的一些税收问题进行了初步探讨。 |
| 7. | The international taxation principles ( including sales tax , capital gain tax , tax adminational and tax treaties ) made in accordance with the traditional economic trade may pose a lot of problems 根据传统的经济贸易运作方式的需要而制定的各国税收制度(包括销售税、增值税、税收征管和国际税收协议)因而面临着许多问题。 |
| 8. | During studying the anti - abusing international taxation measures of other countries , it expects to pay much more attention to exploring anti - abuse international taxation convention and study it in legal way 在深入研究各国反滥用税收协定的实践经验中,以期对我国正处于探索阶段的反滥用税收协定工作以关注和应有的法律思考。 |
| 9. | The following are mainly include : to lessen the burden of fees , to regulate the turnover taxes , to integrate income taxes , to set new kinds of taxes , to reform export rebates . to strengthen the tax collection and the coordination of international taxation 主要包括:减轻费负、调整流转税、统一所得税、开征新税种、改革出口退税、强化税收征管以及加强国际税收协调等税收政策。 |
| 10. | Abuse of tax agreement ( also called abuse of international tax agreement ) , is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . it is a way in common use to avoid tax in international taxation fields 滥用税收协定(也称国际税收协定滥用) ,是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税,是国际避税的一种特殊方式。 |