2011年随着英国新银行税(The Bank Levy)的开征,银行税已经从公众诉求和政治家的蓝图变为现实,成为后危机时代国际金融税制改革的热点。作为金融税制体系中出现的一个全新税种,银行税的征收目的、征税对象、计税依据和税率设计都有着与...2011年随着英国新银行税(The Bank Levy)的开征,银行税已经从公众诉求和政治家的蓝图变为现实,成为后危机时代国际金融税制改革的热点。作为金融税制体系中出现的一个全新税种,银行税的征收目的、征税对象、计税依据和税率设计都有着与过去税种截然不同的理论基础和设计思路。不同的政治经济环境使得中国与欧洲国家在是否开征银行税的问题上有着不同的答案,但顺应国际金融税制改革趋势,做好开征银行税的研究和准备工作势在必行。展开更多
Future need of globalization in business is no longer focused on the local transaction; instead, it has involved many countries so as to affect the exchange rate of rupiah against foreign currencies. As a result, diff...Future need of globalization in business is no longer focused on the local transaction; instead, it has involved many countries so as to affect the exchange rate of rupiah against foreign currencies. As a result, differences in the exchange rate will lead to foreign exchange, be it a foreign exchange gain or foreign exchange losses. Exchange rate used at the beginning of the transaction is the exchange rate on the transaction, but in Indonesian currency transactions, what is often used is the exchange rate issued by the Directorate General of Taxation （DGT）. If at the end of the period, a balance of foreign currency still exists, then it will be adjusted using a fixed rate or an exchange rate of Central Bank of Indonesia. The results showed that the treatment of foreign exchange at the fishery company was using both the exchange rate allowed in the accounting and taxation regulations in Indonesia. The balance of transactions is related to export, be it a balance of accounts receivable on the sale of the outstanding balance of exports and export freight carried at the exchange rate adjustment of Central Bank of Indonesia, subsequent transactions relating to the purchase of imports were adjusted to a fixed exchange rate, which means that the balance payable on imports will continue to use the exchange rate at the beginning of the transaction展开更多
文摘2011年随着英国新银行税(The Bank Levy)的开征,银行税已经从公众诉求和政治家的蓝图变为现实,成为后危机时代国际金融税制改革的热点。作为金融税制体系中出现的一个全新税种,银行税的征收目的、征税对象、计税依据和税率设计都有着与过去税种截然不同的理论基础和设计思路。不同的政治经济环境使得中国与欧洲国家在是否开征银行税的问题上有着不同的答案,但顺应国际金融税制改革趋势,做好开征银行税的研究和准备工作势在必行。
文摘Future need of globalization in business is no longer focused on the local transaction; instead, it has involved many countries so as to affect the exchange rate of rupiah against foreign currencies. As a result, differences in the exchange rate will lead to foreign exchange, be it a foreign exchange gain or foreign exchange losses. Exchange rate used at the beginning of the transaction is the exchange rate on the transaction, but in Indonesian currency transactions, what is often used is the exchange rate issued by the Directorate General of Taxation （DGT）. If at the end of the period, a balance of foreign currency still exists, then it will be adjusted using a fixed rate or an exchange rate of Central Bank of Indonesia. The results showed that the treatment of foreign exchange at the fishery company was using both the exchange rate allowed in the accounting and taxation regulations in Indonesia. The balance of transactions is related to export, be it a balance of accounts receivable on the sale of the outstanding balance of exports and export freight carried at the exchange rate adjustment of Central Bank of Indonesia, subsequent transactions relating to the purchase of imports were adjusted to a fixed exchange rate, which means that the balance payable on imports will continue to use the exchange rate at the beginning of the transaction
