| 1. | Foreign personal holding company tax
外国私人控股公司税 |
| 2. | Less amount of company tax paid
减免企业所得税额 |
| 3. | Sponsors employment income certificates , salary bank books , individual tax certificates not company tax certificates
6 ）担保人的工作/收入证明、工资存折、个人所得税税单(不是公司税单) ； |
| 4. | 6 . sponsors employment income certificates , salary bank books , individual tax certificates not company tax certificates 7
担保人的工作/收入证明，银行工资本，个人所得税凭证（不是公司税务凭证） |
| 5. | After above introduction and analyses , i prospects for the trends of company tax in the world and looks at ways of the reform of corporate income tax in china
在此基础上，展望了公司税的未来发展趋势，并结合我国国情，对我国今后公司税改革的方向提出了建议，为我国公司税税制的调整及优化提供了思路。 |
| 6. | The paper studies on the process of company tax harmonization in european union ( eu ) in the process from economic integration to political integration in the internal market , based on the analyses of the negative effect of 15 different national systems of company tax in eu
本文探讨了欧盟在经济一体化到政治一体化过程中欧盟公司税协调的提出，从不同角度分析欧盟成员国公司税的差异所带来的负面效应，着重介绍了欧盟在公司税协调上提出的建议及取得的进展。 |
| 7. | The eu commission then provides a two - strategy to remove these obstacles . the fifth part serves to study the trends of company tax reform in the world according to above four parts of analyses . what ' s more , this paper looks at ways of the reform of corporate income tax in china
第四部分：通过对欧盟公司税协调的展望提出今后公司税改革的基本趋势，同时联系我国实际情况，对我国今后公司税改革的方向提出了建议，为我国公司税税制的调整及优化提供了思路。 |
| 8. | The paper is made up of five parts : first , introduces the economic integration in eu and puts forward that political integration in eu needs substantial economic bases . however , 15 different national systems of company tax lead to many obstacles to cross - border trade , investment and economic activity in the internal market
导言：简要介绍欧盟一体化过程，提出欧盟政治一体化是需要有坚实的经济基础为依托，而欧盟三大税种中关税和增值税已经基本协调完成，只有公司税仍然是各自为政，成为欧盟经济政治一体化过程中的一大障碍。 |
| 9. | Second , analyzes the problem of 15 different national systems of company tax bring about , these problems are examined in detail from three point of view , that is efficiency , fairness and administration . on basis of these analyses , the paper put forward the necessarily of company tax harmonization . third , the concept of tax harmonization
分别从公司税体系的不同、税率的不同、折旧方法的不同以及对公司集团的税收处理方法上的不同等四个角度对欧盟各成员国公司税的差异进行比较，然后从效率、公平和管理三个角度去分析欧盟成员国公司税的差异带来的问题，也就是协调的必要性。 |
| 10. | In this section , the paper introduces the whole process of company tax harmonization in eu from year 1962 till now . ruding report in 1992 is a comprehensive study on company tax in eu , however its detailed and valuable findings and recommendations met with limited support and failed to achieve much progress
从1962年纽马克报告第一次提出欧盟公司税协调开始到最近两年欧盟所采取的双路线战略分五个部分对各阶段欧盟委员会提出的建议内容、结果及其进展进行介绍和分析。 |
