1) Division of Taxing Power
税收权利
2) the privilege of the tax programme
税收程序性权利
3) royalty-free
免收专利权税的
4) tax benefit
税收利益
1.
Therefore, this kind of problems should be discussed, a more perfect law should be made to perfect our tax benefits by the discussion and co - operation with other countries in the world.
为此,有必要深入研究内部保险公司避税问题,制定较为完善的法律,并通过加强国际间的磋商和合作,以期在最大程度上保护我国的税收利益。
2.
This article discusses the accounting issues of option - based ccmpensation in detail, including accounting recognition, accounting measurement, the influence of renumciation, accounting, repurchase and re - pricing of tax benefit.
本文比较详细地论述报酬型股票期权的具体会计问题,包括会计确认、会计计量、弃权的影响、税收利益的核算、回购和重新定价等。
5) tax arbitrage
税收套利
1.
In many OECD countries, tax arbitrage is very common among high-income individuals and companies, which represents a grave threat to these countries’income tax system.
金融衍生工具的所得税问题导致了税收套利行为。
6) Rights on Taxation Law
税法权利
1.
Logical Structure of Rights on Taxation Law——On the Basis of Analysis of Rights Theory of Hohfeld;
税法权利的逻辑结构——以霍菲尔德的权利分析理论为据
补充资料：纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利
纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利：任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。――――《中华人民共和国税收征收管理法实施细则》第3条
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