税收歧视

同时，在布鲁塞尔，欧盟委员会正在接受13家欧洲大公司的投诉，指责匈牙利对外国公司实行税收歧视。

Meanwhile , in Brussels the European Commission is taking up a complaint launched by13 large European companies , accusing Hungary of tax discrimination against foreign-owned businesses .

但是，欧盟现行机制制约了税收非歧视待遇的进一步发展。

However , the current legal framework of EU restricts the further development of tax non-discrimination .

当同一产业相同规模的公司受到税收体系的歧视时，我们自然就没有公平竞争可言了。

When tax systems discriminate between companies of the same size carrying on tile same line of business then , by definition , we do not have a level playing field .

这些问题包括：如何确保此类税收不违反反歧视法规？如何定义“奖金”以使之无法逃避，例如通过临时转到较高薪酬的工作而避开税收？

Questions included how to ensure any such tax did not breach anti-discrimination rules and how to define a bonus so it could not be side-stepped by , for example , a temporary move to a higher-paid job .

揭示了企业税收负担来源，讨论了税收负担不均衡、税收制度性歧视以及政策目标混乱等问题。

The paper indicates the source of enterprise tax burden , and analyzes the following problems , such as unbalanced burden of taxation , tax institutional discrimination and disordered policy objectives , etc.