1) tax remission
税收赦免
1.
From on the history of Chinese amnesty, the artic has set forth the connotation, characteristic and effect of tax remission.
本文从悠久的中国赦免历史入手,阐述了税收赦免的内涵、特征及效应。
2) amnesty
[英]['æmnəsti] [美]['æmnəstɪ]
赦免
1.
We give the relationship bewteen penalty coefficient and the rate of collecting late payment penalty in collecting tax payment and analyze the factors for avoiding taxes penalty amnesty.
本文在考虑税款时间价值的前提下,通过建立税企博弈模型,给出罚款系数与税款滞纳金征收率之间的关系,分析偷税罚款赦免的因素,指出确定动态罚款系数的方法,为税务执行部门合理使用偷税罚款自由裁量权提供了可操作的理论工具。
2.
There is a heated controversy over the legitimacy of amnesty in international law.
一个国家新的民主政权往往赦免前政权成员犯下的严重罪行,这与国际法上追究个人刑事责任的要求相抵牾,从而引发赦免的国际合法性争议。
3.
This article at first defines the modern conception of amnesty, and on the base of that it further dis- plays complementary, mandatory and symbolic characters of amnesty.
本文首先对现代意义上赦免之概念进行了界定,并以此为基础进一步揭示了赦免所具有的补充性、强制性与象征性的外在形式特征。
3) remission
[英][rɪ'mɪʃn] [美][rɪ'mɪʃən]
赦免
1.
However, the article beholds that remission should be issued according to law and that the existence of disorder remission in China lies in the imperfection or absence of the remission institution.
本文认为赦免应当依法而行,我国赦免实践的无序,源于赦免制度的缺失。
2.
According to the international human rights pact, any criminal who is sentenced to death has the right to ask for remission.
根据国际人权公约的规定,任何被判处死刑的人有权请求赦免。
4) Pardon
[英]['pɑ:dn] [美]['pɑrdṇ]
赦免
1.
Declared by the state as a person of the crime from incrimination, or did not exempt incrimination, but to waive or reduce its elimination of criminal penalties reason ,pardon system undoubtedly has a long history.
作为一种由国家宣告对犯罪人免除其罪,或者虽不能免除其罪,但免除或减轻其刑的刑罚消灭事由,赦免制度无疑具有悠久的历史。
2.
The understanding of the content of the pardon system in our country is not to be just lim- ited to the content formed from pardons ever granted,as it has been over thirty years since pardons granted in China.
我国已经有30多年没有实施特赦,是否应当实施对犯罪的赦免,如何实施赦免活动,有必要认真研究。
5) tax credit
税收抵免
1.
<Abstrcat> The current Chinese tax credit practice is direct credit rather than indirect ones.
应在国内税法中制定相应条款,明确规定税收抵免的主体和对象,完善对外税收协定。
6) Tax-free Acquisitions
免税收购
补充资料：赦免权
赦免权:犯罪人享有国家宣告对其免除其刑和罚的权利。
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