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福建省国家税务局关于基础设施附加费征管问题的通知
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《税务(辽宁)》 1997年第1期63-63,共1页
基础设施附加费是省政府批准开征、委托税务机关征收的一种附加费。税务机构分设后,省财政、税务厅局长曾两次召开联席会议。
关键词 附加费 国家务局 基础设施 通知 福建省 主税 征管工作 务机构 务机关 征收管理权
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关税(之三)
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《哈尔滨税务》 2000年第3期12-13,共2页
关键词 货物原产地规定 减免
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Ecumenical Currency Definition Through Poverty Guidelines, Barter Transactions, Property and Country Valuation
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作者 Dimitrios Ath. Zissopoulos George Kyriazopoulos Irene Maggou 《Journal of Modern Accounting and Auditing》 2011年第11期1307-1313,共7页
Our research amalgamates different technical and economic subjects to support a number of old-new ideas. We present here all our developments in strip out versions. We define the rural region Poverty threshold and tax... Our research amalgamates different technical and economic subjects to support a number of old-new ideas. We present here all our developments in strip out versions. We define the rural region Poverty threshold and taxation benefits to support our barter schema. We defined a number of tools to evaluate the fixed assets like: a database property record, an internal experiment and a property valuation device. With these tools we attempt a country valuation and an ecumenical new local currency backed up with 100% of its value on existing property. 展开更多
关键词 poverty threshold EURO ECU (European Currency Unit) VALUATION BARTER complementary currency
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Corporate Tax Differences under the New Accounting Standards
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作者 Liang Qi 《International Journal of Technology Management》 2014年第3期88-91,共4页
The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax's tax base taxable income differences.... The tax differences is the enterprise according to the provisions of accounting standards to calculate the total profit and tax calculated according to the enterprise income tax's tax base taxable income differences. Enterprise accounting standards and tax for the same subject for different purposes, leading to both the principle is different, as well as for the same matter measurement and confirmation of different, resulting in tax differences. In this paper, from the aspect of theory to the study of tax differences, from tax differences that the tax law and accounting purposes different proceed with, on the basis of theoretical analysis, design a regression model from empirical research on tax differences. According to the 2009,2010 and201 lthree annual sample data regression results, discussed in the new" accounting standards for business enterprises" of corporate tax difference change tendency, and according to the tax law and accounting standards caused by the different effects of tax differences for the main project correlation analysis, so as to verify the theoretical expectations. 展开更多
关键词 new accounting standards tax law tax difference empirical analysis
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Estonian Taxation System and Innovation
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作者 Olev Raju 《Journal of Modern Accounting and Auditing》 2012年第1期99-112,共14页
The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low le... The economic crisis of the last three years, which has hit the world, especially the Baltic States together with their ultraliberal way of economy, has forced to look for solutions to overcome the depression. A low level of taxation, the policy of"thin state policy" and a small share of public sector have influenced the macroeconomics of Estonia since its re-independence. The indirect taxes, especially the consumption taxes, are dominating in Estonian taxation system. The increase of tax burden a little more than 2% in 2009 through the increase of value added tax (VAT) and excises, and the pruning of income taxation benefits did not enlarge state budget in the same amount. The pruning of budget did not just decrease the internal market of the state very rapidly, but also decrease the incomes of the future periods, due to a big dominant of consumption taxes. The economic depression, which began in 2008, has demonstrated a week orientation of Estonian economy, threaten its taxation system on innovation. The amount of investments has essentially decreased than the decrease of GDP and state budget. 展开更多
关键词 TAXATION tax burden economic crisis INNOVATION
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规范税费关系的法律对策探讨
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作者 周俊鹏 《理论界》 2007年第10期98-99,共2页
规范化的税费关系的特征是税主费辅、以法制为基础、统一纳入预算、收支分离。而我国目前政府收费法治不够规范,政府收费游离于预算体系之外,由收费单位自收自支。解决这一问题需要采取的法律对策包括:清理不规范的收费,实现税费归位;... 规范化的税费关系的特征是税主费辅、以法制为基础、统一纳入预算、收支分离。而我国目前政府收费法治不够规范,政府收费游离于预算体系之外,由收费单位自收自支。解决这一问题需要采取的法律对策包括:清理不规范的收费,实现税费归位;制定《政府收费法》,并配套修改和完善相关税收法律,特别是政府收费的创设权应当限定在法律、行政法规和地方性法规层级,政府规章及其他规范性文件均无权创设任何形式的收费项目;把政府收费纳入预算,由财政部门统揽。 展开更多
关键词 费辅 费改 政府收费法 部门预算
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