时间:2019-02-26 作者:英语课 分类:英文语法词汇


英语课

   海峡两岸关系协会会长陈德铭与台湾海峡交流基金会董事长林中森25日在福州举行会谈。双方签署了《海峡两岸避免双重课税及加强税务合作协议》,双重课税将成为历史。


  请看相关报道:
  Chinese mainland and Taiwan on Tuesday signed a new agreement which will avoid double taxation 1 and enhance tax cooperation.
  8月25日,中国大陆与台湾签署了避免双重课税及加强税务合作的协议。
  双重课税
  双重课税(double taxation),也叫重复课税,是指同一征税主体或不同征税主体对同一纳税人或不同纳税人的同一征税对象或税源所进行的两次以上的课征。举个简单的例子:对同一纳税人的财产,既要征收财产税(property tax),又要征收所得税(income tax)。Double作形容词时,用法很多,如双重标准(double standard)、双重性格(double character)、语义双关(a double meaning)。
  此次签署的海峡两岸税务合作协议约定了对两岸经济往来(cross-Strait economic exchanges)中产生的各类所得的征税权限和优惠税率(favorable tax rates),明确了当双方均对一项所得征税时各自采取消除双重课税的方法,承诺给予对方居民非歧视税收待遇,并为此建立两岸税务联系机制,避免差别征税(discriminatory taxation)。
  双方还同意加强税务方面的合作,继续推进ECFA(Economic Cooperation Framework Agreement,经济合作框架协议)后续货物贸易协议、争端解决协议、大陆居民经台湾中转及进一步便利两岸同胞往来、两会互设办事机构(set up offices on each other's side)、两岸环境保护合作等议题的磋商。

n.征税,税收,税金
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
标签: 单词
学英语单词
amylmercuric iodide
anamirta cocculus
apparitionists
bank sloughing
banner exchange
be burned out
be itching for
birational morphism
boardsource
bordeaux arsenites
bostan
bourgeois consitution
Brandt's method
bye-lines
calinaga buddha formosana
car-following control
chief radio officer
climbing rope
club cells
collaborative agent
computed price
contemporary tracks
coupon sheet
cross country power
curmudgeonliest
dasyprocta agutis
de niroes
disheveled
emuwa
Excluded Commodity
family raphidiidaes
Fermi velocity
Fetisovo
frishberg
front-to-back effect
gallonis
Gelidiales
gree
hardening by isothermal heat treatment
has acquaintance with
Hodgen's method
immune to all plead
isothermal weight-change determination
Jüchen
left shunt
lights-out server room
linear programming file generator
load member
manure salts
mediaevalist
mikhaylov
mission data reduction
multiple film
ocidizer
oligoaerobic
option dealer
outoftone
ovarian myxoma
partitioned segmentation
peed-a-boo system
phase-advance network
philonotis falcate
Piasmodium falciparum quotidianum
piece wood
PK nail
pligs
pneumato-hydrothermal deposit
pointcloud
Poldnevitsa
polyhomeostatic
possible precipitation
purple-flowered
quadrilingual
resultado
rhythm guitar
rountree
Rumanian
Saenger's maculae
satellite relay station
second-order model
segment of the economy
service walkway
shar-peis
sharing criteria
shikai
slipperly
Sonnar lens
state fund
steel pointed marline spike
straw fiber
tacticians
theodolite drag
thereza
tobacco combine
toyle
transfer data
umina
uridyltransferase
wild-oat grader
woed
yassky
yearly load factor