转移税

最优税收理论框架下的财产转移税研究

Studies on Property Transfer Tax : an Analytical Framework of Optimal Taxation

政府公布了它对资本转移税所作新让步的细节。

The Government released details of its new concession on Capital Transfer Tax .

早期资产转移税的税收抵免

Credit for tax on prior transfer

论完善我国的财产税在中国目前的政治经济情况下，开征财产转移税已提到了议事日程上来。

The Improvement of Property Tax in China In the dissertation , I also give my attention to political economy of transfer taxation in this research .

这个预测出炉之际，华盛顿对合并交易活动的增加加剧担忧。美国的跨国公司利用这种被称为反转（inversion）的操作，将总部转移到企业税税率较低的国家。

The prediction came as concern mounts in Washington over a rise in merger deals , known as inversions , which US multinationals use to move their headquarters to countries with lower corporate tax rates .

哈佛大学（harvard）的阿尔贝托阿莱西纳（albertoalesina）等人最近的研究结果强调，减少转移支付比增税更有可能带来长期性的债务降低，并为经济增长提供支持。

Recent research by Alberto Alesina of Harvard , and others , has emphasised that reducing transfer spending is more likely to lead to long-lasting decrease in debt and support for growth than raising taxes .

我国企业技术转移交易所得税影响分析及对策研究

The Analysis and the Countermeasure Study about the Influence of Income Tax on Chinese Enterprise 's Technology Transfer

在土地的管理上，统计手段逐步强化，对土地交易的控制也转移至割税上。

In the land management , statistic measures were strengthened and the control of land trade was also strengthened .

目前，欧洲当局正试图打击美国等国家的跨国公司利用复杂的避税计划把利润转移到低税的司法管辖区。

It came as European authorities attempt to crack down on the use of complex tax-avoidance schemes by US and other multinational companies to shift profits to low-tax jurisdictions .

如美国国会预算办公室（CBO）所指出，1979至2007年间，经政府转移支付和联邦税调整后的实际（剔除通胀）平均家庭收入累计增长了62%。

As the Congressional Budget Office notes , real ( inflation-adjusted ) mean household income , measured after government transfers and federal taxes , grew by 62 per cent between 1979 and 2007 .

财政分权、转移支付与地方税收入&基于1985-2006年省级面板数据分析

Fiscal Decentralization , Transfer payments and Local-tax Income : An analysis with Inter-provincial Panel Data from 1985 to 2006

要解决这些问题就必须加强农民工养老保险制度的法律地位、降低缴费门槛、实现区域转移、实行费税改制，从而构建有利于农民工的社会养老保险制度。

Solving these problems will be beneficial to the building of the social old-age insurance system for peasant workers .

财政支出政策从具体的预算投入政策、政府采购政策、转移支付政策、税式支出政策提出了具体的完善对策。

On the sides of innovating the financial expenditure policies , the dissertation brings forward some detail measures from budget input policy , government procurement , transfer payment and tax expenditure .

技术转移交易企业所得税优惠政策是国家为促进企业技术转移交易中代表性较强的一项政策，其影响时间最长、发挥作用最明显。

The preferable policy of the enterprise income tax in the technology transfer trade has the greatest and the longest effects among all policies in accelerating the trade of enterprise technology transfer .

随着跨国公司在全球化进程中不断壮大，跨国关联企业利用转让定价逃避税负的现象急遽增多，跨国关联企业利用转移定价进行逃避税手段变得多样化、复杂化。

The institution of the evasion of law on private international law As the multinationals are becoming strong in the process of globalization , the phenomenon is domestically increasing that the multinationals use transfer pricing for tax evasion .

就土地税而言，可按照土地税收征收环节的不同，将我国土地税制划分为取得、保有、转移三个环节税，税种由原来的14种减少为8种，而覆盖面却大为增加。

In term of land tax , our country land tax system , in accordance with the different segments of levying land taxes , can be divided into land acquisition , retention , transfer tax , tax varieties reduce from 14 to 8 , while the coverage has greatly increased .

苹果调查案的焦点是“转移定价”，指企业通过内部交易将利润转移到低税司法管辖区。

The Apple probe centres on " transfer pricing , " a practice by which companies move profits to low-tax jurisdictions through internal transactions .

在经济资源重新配置的企业重组过程中，必然会发生资产的转移，两类税收问题随之产生：其一，是资产转移中的流转税问题；

However , two kinds of taxes such as trading tax and income tax must be concerned on activities of enterprise reorganization because of transferring of resources occurred .