1) method of foreign tax exemption
免税法
1.
By a few of mathematics symbols,this paper express method of foreign tax exemptiones 、credits and deduction,then demonstrates and proves their individual characterizations and reciprocal relations among them and,lastly demonstrates calculation step in international tax-ation law.
而本文设定了一些数学符号从一般性意义上来说明问题,通过数学符号,把免税法、抵免法和扣除法用公式表达出来,然后用数学推导的方式对三者的个别特征及相互关系进行验证,同时演示了国际税法的计算步骤。
2) statutory allowance
法定免税额
4) dividend gain levy
股利所得免税法
1.
We should, therefore, in the short term, resort to dividend gain levy and, in the long run, turn to the practice of integrated tax credit.
我国长期以来采用“古典制” ,不可避免经济性重复征税 ,因而近期应采取股利所得免税法 ,远期可采用归集抵免法。
5) duty-free
[英]['du:ti:'fri:, 'dju:-] [美]['duti'fri, 'dju-]
免税
1.
The application of duty-free policy and monitoring about import equipment and material for International aid projects (Global Fund);
国际援助项目(全球基金)进口物资设备的免税及监管
6) Tax-free
[英]['tæks'fri:] [美]['tæks'fri]
免税
1.
We should change the standard of defining farmers by household register system or occupation as soon as possible to identify the tax-free main body.
应尽快改变以户籍或职业为标准划分农民进而界定免税主体的做法,实施以财政补贴为主、以减免税为辅的财税激励机制,将个人所得税的免税实惠落实在生产经营条件较差、遭受自然灾害以及从事关系国计民生的重要农产品生产的农业从业者身上,以促进“三农”问题的解决。
补充资料：法定减免税
法定减免税是指我国《海关法》、《进出口关税条例》和《进出口税则》中所规定的给予进出口货物的减免税。进出口货物属法定减免税的，进出口人或其代理人无须事先向海关提出申请，海关征税人员可凭有关证明文件和报关单证按规定予以减免税，海关对法定减免税货物一般不进行后续管理，也不作减免税统计。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条