Based on the comparison of different types of partnership enterprises in the United States,such as:Gener- al partnership,Limited liability partnership,Limited partnership,Limited liability company,the writers here illustrates how an investor choose any of them in consideration of its legal liability,taxation and management performance,etc.
本文对美国个人独资企业 Sole proprietorship，普通合伙 GP，有限责任合伙 LLP，有限合伙 LP，有限 责任企业 LLC，中小公司 Corporation 等几种商主体形式作一概括的比较分析，从责任形式、税务负担、企业管 理权等几个角度阐述了中小企业主在不同条件下选择不同商事法律主体的斟酌与取舍。
Based on the comparison of different types of enterprises in the United States, such as the sole proprietorship, GP, LLP, LP, LLLP, LLC and corporation, the writer states the rational choice should be in consideration of its legal liability, taxation and management performance, etc.
本文从责任形式、税务负担、企业管理权等角度对这些企业组织形式进行比较评析,为我国经济与法律工作者进一步了解和研究西方国家复杂多样的企业组织形式提供参考。
An Empirical Analysis of Distribution of Tax Burden in China;
中国税收负担分布的实证分析
Analysis on the current situation on the tax burden of the small-scale taxpayer;
对小规模纳税人税收负担现状的实证分析
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.
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。
rate used to calculate tax liability.
计算税务负担的比率。
This will effectively lower the tax burden of corporate China.
这将有效缓解中国企业的税务负担。
But when combined with VAT and a 25% consumption tax, the total tax burden still puts officially imported products at a serious disadvantage.
但在加上增值税和25％的消费税后，总的税务负担仍然使官方批准的进口产品处于严重劣势。
Some communities have developed innovative ways to reduce the tax burden on taxable incubator facilities.
很多社区都在创新的想点子减低孵化器的税务负担。
Thus, for someone saying Asia, the only tax liability applicable on their investment into such funds is that applied by their country of residence.
因此，对亚洲投资者来说，他们在所居地缴税，是投资于这类基金的唯一税务负担。
Thus, for someone say in Asia, the only tax liability applicable on their investment into such funds is that applied by their country of residence.
因此，对亚洲投资者来说，他们在所居地缴税，是投资 于这类基金的唯一税务负担。
The local government there burdened the people with heavy taxes and debts.
那儿的地方政府使人民负担沉重的捐税和债务。
The Original Meaning of the Equality of Public Burden--On the principle of equality for taxation;
公共负担平等的原始意义——论税务平等原则
nontax payments
非税性负担的支付金额
The government burdened the nation with heavy taxes.
政府使国民负担重税。
compensation principle of taxation
税收的受益人负担原则
The Inland Revenue is responsible for collecting income tax.
税务局负责徵收所得税.
Our experts' works hard to minimize tax burdens and maximize tax incentives.
我们的税务专家会努力为您减轻税收负担并使您所享受的税收优惠最大化。
Income tax: indicating the income tax expenses payable in the current period.
九所得税：指本期应负担之所得税费用。
The present condition of taxation shoulder and the choice of taxation policy in our country;
我国税收负担现状与税收政策的选择
An Empirical Study of Value-added Tax & Income Tax Burden on Enterprise;
企业增值税和所得税负担的实证研究
The Empirical Study on Micro Tax Burden--The Application of Peer Tax Burden
微观税收负担的实证研究——同业税负模型的应用
Can Taxes on Goods be Transferred?--The Game Between Supply and Demand;
商品税能转嫁吗?——商品税税负分担的供需博弈