1) Double tax
双重税负
2) double taxation
双重征税
1.
In context of the tax systems with dividend income double taxation,first of all,the article analyzes the theoretical modes of this tax system,and it makes a comprehensive contrast between the advantage and disadvantage of deferent modes.
围绕股息红利双重征税的税收处理问题,本文首先分析了股息红利双重征税税收处理的理论模式,并对各种模式的优缺点进行了比较。
2.
Advance Pricing Arrangements(APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation,thus the tax department can improve their working efficiency.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题,提高税务部门工作效率。
3.
By modeling optimal income taxation in different ways of avoiding double taxation,we analyze optimal government revenue function and get corporate income tax policy in tax competition equilibrium.
通过对不同避免双重征税方法下最优所得税模型的建立,解析了政府最优政策的收入函数,得到税收竞争均衡中的公司所得课税政策。
4) double tax
双重税
5) dual tariff
双重关税
6) dually supported
双重负载
补充资料：承租人有要求出租人承担税负及费用的返还的权利
承租人有要求出租人承担税负及费用的返还的权利：承租人有税捐等负担时，除当事人另有约定，出租人应当负担，因为这些负担是有租赁物而发生的，而在租赁中租赁物的所有权并不转移。
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