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。
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学英语单词
abrasive band
action of controller
all-bright
aluminium ethide
ambiguous case
Anaset
bottlehead
canning burst
cat tree
Cerbolite
chainwale
chloralacetoxime
Cinchona officinalis
collect one's faculty
compaignion
contection
cotton braid
cowpooling
debituminize
disultone
DPICM
Dubky
duty-paids
eccentric type vibrator
environment control in biology
evasion chart
expansion fog
explicit faith,explicit belief
family peridiniidaes
ferl
fifty cents
file layout
fink on sb
fire banked
fixed ratio (fr) schedule
flying height
garp atlantic tropical experiment (wmo/icsu) (gate)
Genseric
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gloom-and-doomer
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Hope, R.
hostitutes
i will wait for you
infective pleurisy
intramammary pressure
iodanil
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kante
Larzel's anemia
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liberal interpretation
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Mayer sign
micronized clay
murp
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natural frequency
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non-shattering glass
not give a two pins
oghma
oil-depth gauge
over-played
paler
phosacetim
picciarelli
playing-cards
postwomen
Pound, Louise
productive task
pseudacousma
purely infinite
rear parking stop and direction indicator lamps
regional sea level change
resident editor
Safe High Voltage connector
San Isidro, R.
scatologia
single thread sizing
skiable
slot tear
sphenofrontal suture
splitter switch
spot weld adhesive
sticky prices
storage adapter
straight smile
string-oriented instruction
substitutions of amino acids
swormstedt
takao
tally trade
undersea tunnel
unfledged
work of deformation