An analysis on functions of perfection of environmental taxation in western ecological environment;
完善环境税制对西部生态环境的作用分析
On China s necessity of collecting environmental taxes;
刍议我国开征环境税的必要性
Exploration on the establishment of environmental tax revenue system in China;
我国环境税收制度构建的探讨
Effect of environmental taxation in units economic load dispatch;
火电机组经济负荷分配中环境税的影响
It reaches that the government’s environmental taxation policy affects the profit of the enterprises and then decides the approaches of the internalization of environmental cost.
研究发现,政府环境税收政策的实施对企业利润的影响决定了环境成本内部化的途径。
This study analyzes the root of environmental problems from the economic perspective,and elaborates the basic principles of environmental taxation and the theory how to solve the environthental probleins.
文章从经济学视角分析了环境问题存在的根源,并对环境税的作用机理进行了详细解析,最后就我国环境税制建设提出了几点思考。
The current environment tax system in our country is still not perfect, because of lacking the strict law the environment on the meaning tax law grows, basic top is "a leg walk".
我国现行环境税制体系尚不完善,由于缺乏严格法律意义上的环境税种,基本上是“一条腿走路”。
In order to solve it,the western countries are the first to put forward the environment tax theory and practise it and China also begins to prepare for the establishment of environment tax system.
在现代社会,环境问题随着社会经济的发展而逐渐凸显,为了解决环境问题,西方国家率先实行了环境税制度,我国也开始进行环境税设立的准备工作。
Air Passenger Departure Tax Ordinance [Cap. 140]
飞机乘客离境税条例〔第140章〕
a departure tax levied on all travellers
向所有旅客徵收的离境税.
Hong Kong Security Charge, fuel surcharge, airport & local departure taxes are not included.
以上价格不包括香港机埸保安税、香港及当地离境税及燃油附加费。
Hong Kong Airport Security Charge, Hong Kong &local departure taxes, Fuel surcharge are not included.
上价格不包括香港机场保安税、香港及当地离境税及燃油附加费。
Analysis on Real Estate Take Advantage of Offshore Company to Evade Tax and Our Anti-evading Tax;
房地产业利用境外离岸公司的避税与反避税
Goods from domestic China are regarded as exports and enjoy VAT rebate when entering BLC.
境内货物进入保税物流中心视同出口离境，入中心即退税。
Tax official: the temporary absence means that any individual has left china for less than 30 days at a time or for less than 90 days at several times.
税务局：指一次性离境不超过30天，多次离境累计不超过90天。
I will take these goods with me when I depart from Australia on a journey to a foreign country I will NOT leave the goods in Australia.
当离澳出境赴国外旅行所带的免税商品,不得留用在澳大利亚。
Tax Propaganda and Tax Circumstances--Consideration to the Tax Awareness;
税收环境与税收宣传——兼谈纳税意识
Talking about the Tax Planning of Enterprise Income Tax under the Environment of New Tax Law
新税法环境下的企业所得税税收筹划
Tax official: at first, the concept of the full year means that anybody have resided in china for full 365 days, not accounting temporary absence.
税务局：首先，满一年的概念是在一个历年中，在境内居住满365天，不扣除临时离境天数。
Border taxes: Taxes levied at national frontiers.
边境税: 在国家边境征收的税。
On the Environmental Tax in China--Protecting Environment with Tax Method;
论中国的环境税——税收手段治理环境
exemption of divorced parents
已离婚父母的免税额
At the same time, taxpayers in tax arrears will be prohibited from leaving the country.
同时将阻止欠缴税款的纳税人出境。
An International Comparison of Tax Base Assessment concerning Real Estate in Tenure;
境外房地产保有课税的税基评估比较
To Build up and Improve The System of Tax Agent,and Promote The Environment of Tax Harmoniously;
健全税务代理制度建设和谐税收环境
The rational consideration on the perfection of taxation-environmenatl protection tax should be collected;
完善税制的理性思考——开征环境保护税