减免税

• Appraisal and rectification of tax reductions or exemptions for various companies . taxes on comprehensive companies , banking companies and companies in service industries should be collected according to stipulations and regulations
  三、清理整顿各类公司的减免税。对综合性公司、金融性公司和流通领域的公司都要依法征税。
• Engaging in importing complete sets of equipments and advanced technology as agents for local enterprise , joint - enterprise and other industries , open l / c , imports declare , derate tariff , inspection , quarantine , delivery , payment , etc
  代理地方企业、三资企业及其他行业的大型成套设备和技术引进，代理各类进口业务，负责对外签约、开具信用证、进口报关、清关、减免税、报验、提运、付汇等一系列手续。
• Both the queen and charles pay income tax on money which they receive from the duchies . a spokeswoman for charles ' s household , clarence house , said that the duchy of cornwall ' s accounts were already subject to " rigorous scrutiny " by the treasury and an independent auditor
  据悉，这两地现分别属于英女王伊丽莎白二世和英查尔斯王储名下，是王室财产的一部分，也是王室收入的主要来源，均享有减免税收的优惠政策。
• In cases where taxpayers who owe duty undergo cancellation , disband , go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs before liquidation
  纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。
• Economy is applicable room must the ability after 5 years is made over ; commodity house , build a room to be restricted without time oneself , but general goods room is made over after living 5 years can enjoy derate duty privilege ; unit room should abide by the unit that divide a room to set
  经济适用房必须5年后才能转让；商品房、自建房没有时间限制，但普通商品房自住5年后转让可享受减免税优惠；单位房应遵守分房单位规定。
• The traditional view ( e . g . , manne , 1965 ; bradley et al . , 1988 ) believes that mergers and acquisitions take place in order to maximize stockholder wealth , where acquisitions serve as a means to seize the efficiency gain potentially stemming from economies of scale and scope , managerial and financial synergies , superior management , tax deduction , geographical diversification and increased market share
  传动的观点认为公司的合并和收购其发起目标是使股东财富最大化，即收购服务于从规模经济中提高潜在效益，协同管理和财政，优化管理，减免税收，地区性经营多样化和提高市场份额。
• In the procedure of combining into chinese rule of law , it had suffered all kinds of trouble , for example , try out the law , policy replace the tax law , confer the power of legislation etc . the problem in tax law explains such as administration power is too serious , the explain ownership is too misty , the effect is at will , in the tax law being put into practice , such as revenue from tax according to plan , reduce tax - free handles , the contradiction between tax and fee etc . reflect the distance between the ideal and the realistic
  在移植并锲入到中国的法治化进程中，遭遇了种种规避和背离、错位与随意、变通与冲突的困境，如税法制定中的法律试行、法律政策化和授权立法问题，税法解释中的行政权力色彩浓厚、解释主体归属模糊、解释的效力随意问题，税法实施中的税收计划、减免税处理、税费之争问题等，一程度上反映了税收法定主义理想与现实之间的距离。
• For the enterprise encouraged by our country , after the reducing or remitting the corporate income tax expiration ( reducing 6 years and remitting 2 years ) , from the ninth year to the end of the twelfth year , 50 % of the local profit from corporate income tax should be supported by the finance of the development zone
  第四条：对国家鼓励类外商投资企业，除执行国家减免税期（免二减六）期满后，从第九年至第十二年底，企业所得税地方留成部分的50由开发区财政予以扶持。