tax n. 1.税,租税,租款 (on; upon)。 2.〔美国〕会费。 3.负担。 4.(pl. -es) 〔英口〕收税官。 an additional tax 附加税。 a business tax 营业税。 a housing and land tax 房地产税。 an income tax 所得税。 an import (export) tax 进(出)口税。 a poll (capitation) tax 人头税。 free of tax 免税。 tax-free imports 免税进口货。 tax in kind 用实物缴纳的税。 a heavy tax upon one's health 有害健康的繁重负担。 vt. 1.对…抽税,征税。 2.使负重担,虐待;绞(脑汁);竭(力等)。 3.责备,谴责,非难。 4.〔美国〕讨(价);要人支付。 5.【法律】评定(损失赔偿金,诉讼费等)。 tax one's ingenuity 用尽心机。 tax sb. with a fault 责备某人的过失。 How much did they tax you for that hat 〔美国〕那顶帽子他们要你多少钱?
As for the review of the criteria for distribution of the two corporate taxes corporate enterprise tax and corporate inhabitant tax , this is nothing but an infringement of taxing power 至于重新审查两类法人税收法人事业税和法人税的分配标准,则不啻是对税收制度的损害。
In international tax revenue , in inhabitant tax revenue jurisdiction " inhabitant " the determination , is a sovereign state correctly exercises the tax revenue jurisdiction key to be at 在国际税收中,居民税收管辖权中的“居民”的确定,是一个主权国家正确行使税收管辖权的关键所在。
This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research , elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle , thus draws the conclusion , namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different , it is necessary to coordinate each national the legal conflict , and touched on foreign affairs in the tax law to our country about inhabitant ' s definition , legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention , but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation , the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in , therefore our country should take and strengthen in the tax law inhabitant ' s legislation 本文就国际及国内认定居民标准尚未统一的现状进行了分析研究,从自然人及法人的角度分别阐述了国际上解决居民税收管辖权冲突的原则,从而得出结论,即由于各个国家规定的居民纳税人的范围和构成条件不同,有必要协调各个国家的法律冲突,并对我国涉外税法中关于居民的定义、法人居民的范围及确认标准等方面提出了有针对性的立法建议;国际间虽已形成避免因双重居民身份导致双重征税的惯例,但其实施仍依赖双边国际税收协定及各国国内立法,尤其是各国国内立法对国际税法上居民的认定起决定性作用,故我国应重视和加强税法上居民的立法。