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正常交易

"正常交易"的翻译和解释
例句与用法
  • The first section of this chapter mainly discusses the concepts of related enterprises , transfer pricing and transfer pricing regime , etc . the second section is on the arm ' s length principle ( a . l p . )
    该章的第一节所讨论的概念主要有关联企业、转让定价和转让定价制度等,第二节主要是对转让定价的正常交易原则进行研究。
  • Protecting the interests of the goodwill opposite party and third party is the reason to research the appearing legal behavior and the need to be protected the normal transaction order and promote the honesty and credit
    保护善意相对人和善意第三人的利益是研究表见民事法律行为的意义所在,是维护正常交易秩序,弘扬诚实信用的需要。
  • In conclusion , without a rational as well as feasible alternative principle , tax authorities should stick to " arm ' s length principle " . finally , this thesis expounds chinese laws governing intra - group transaction taxation a
    因此,在找到合理可行的替代原则之前,各国仍应坚持正常交易原则确定跨国企业内部交易价格,但需在理论和实践中继续探求正常交易原则的具体适用方法
  • This chapter argues that the traditional transaction methods , which base on and apply specifically the a . l . p . , will not be replaced by other methods , but they shall be complemented by some other methods due to their defectiveness in meeting the needs of complicated realities
    本章认为,传统的定价方法是建立在正常交易原则基础上的,是正常交易原则的具体运用,具有明显的合理性,没有其他方法可以完全替代之。
  • The alternative " formula apportionment method " relates to the taxation sovereignty and economic benefit of countries concerned , and the application of mis method is also difficult . as a result , " formula apportionment method " is not widely adopted
    而采用全球公式分配方法确定企业集团内部交易价格涉及各国税收主权和税收利益,难以为各国所接受,且适用正常交易原则遇到的问题在采用全球公式分配法时也无法得到解决。
  • The advantages of " arm ' s length principle " are as follows : arm ' s length price is market price , thus protects the interests of both intra - group transaction parties , moreover , the principle ensures the same tax treatment between the multinational enterprise and independent enterprise and comparatively fair distribution of tax payment among related countries
    本文认为,采用正常交易原则的有利之处为:正常交易价格为市场价格,作为交易双方的企业集团各实体的利益均得到适当保护;正常交易原则使得跨国企业集团和独立企业享受基本平等的税收待遇;正常交易原则适用结果使税款在跨国企业集团各实体所在国得到比较合理的分配。
  • Analise the motivation of this system , including tax motivation and non - tax one . this discussion of the legal theory of transfer pricing tax system is based on the principle of equal tax , it also discuss the criterias of many other country ' s related enterprises . examine , evaluate the principles of current transfer pricing law control , including total profit principle , arm ’ s length principle , comparable principle , , as well as the solution provided by foreign country ' s related enterprises , such as comparable uncontrollable pricing method ; resale pricing method ; cost - plus method , and analise their advantages and disadvatages . it compares the transfer pricing tax system amoung development countries , and therefore putforword the related problem of china and provide solutions
    本文从国内外存在的真实案例出发阐述了跨国公司的转让定价行为对我国经济的影响,分析了转让定价存在的动机包括税务动机和非税务动机,从税收公平性原则、税收法定主义、实质课税原则来谈转让定价税制的法理基础,以及各国关联企业的判定标准,并审视、评价现行转移定价法律控制的原则,包括总利润原则、正常交易原则、可比性原则等,以及各国对关联企业之间不合理转让定价进行调整的方法,如可比非受控价格法、再销售价格法、成本加价法,分析了它们之间的优缺点。
  • This thesis then expounds the concept and applying methods of generally adopted " . arm ' s length principle " , probes into several important problems of comparability analysis , adjustment and information exchange in the application of " arm " s length principle " , elaborates on the application of the prin ciple to four types of intra - group transactions , including tangible transaction , intangible transaction , loan and service , and then analyzes the advantages and disadvantages of " arm " s length principle "
    随后本文结合立法和理论对内部交易税收立法的基本原则? ?正常交易原则的概念、适用方法和正常交易原则适用中的可比性分析、附属调整和情报交换等若干重要问题加以阐述,对正常交易原则具体适用于有形资产交易、无形资产交易、贷款和劳务提供等各类型内部交易加以详述,并在此基础上对正常交易原则的利弊进行分析。
  • In order to assure the quality of power supply and pertinent service level , and then ensure the normal dealings between utility companies and customers in rated limits , it is indispensable to put a penalty or a premium due to the effect of a customer , which embodies the corporate responsibility for power quality
    为保证供电质量和相关服务水平,确保系统与用户在额定的范围内正常交易,对用户投入系统运行所产生的影响进行合理的奖惩,才能体现系统和用户对电能质量状况的共同责任,因此,就有必要对用户及系统在公关联接点所引起的电能质量污染问题进行责任的准确划分。
  • The disadvantages of " arm ' s length principle " are as follows : the theory is not sound and the application is rather difficult . from the angle of theoretical basis , multinational enterprises often employ centralized management , in other words , parent companies often have control over interdependent subsidiaries , thus produces scale economy , which differentiates from independent enterprises . in this sense , the infra - group transaction and the uncontrolled transaction are incomparable
    正常交易原则的理论基础来看,首先母子公司在经济上有互相依存关系,又有控制因素的出现,而独立企业无法如同企业集团拥有规模经济和管理一体化优势,因此企业集团内部交易与非受控交易难以类比:正常交易原则破坏母子公司结合之初所欲达成的目的,企业集团一体化经营管理等结构上的功能无法得到充分发挥。
  • 更多例句:  1  2
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