印花税制,Stamp Tax System
1)Stamp Tax System印花税制
英文短句/例句
1.Analysis of Current Stamp Duty System from Legal Perspective in China从法律视角下浅析我国现行印花税制
2.Analysis of the Stamp Duty on Securities in China;略论我国证券交易印花税制度改革问题
3.On Stamp Tax System of Security Exchange in China;关于我国证券交易印花税制度的若干思考
4.Stamp Office [Inland Revenue Department]印花税署〔税务局〕
5.Stamp duty ticket: Stamp duty ticket is the duty paid proof of pay stamp duty, by national tax Wu total bureau is in charge of supervise the manufacture of.印花税票：印花税票是缴纳印花税的完税凭证，由国家税务总局负责监制。
6.The tax system of the current security is taken the stamp tax of the stock exchange as its main type of tax.我国目前的证券税制以证券交易印花税为主体税种。
7.Effect of Adjustment on Stamp Duty of the Chinese Stock Market and System Improvement;我国证券交易印花税调整效应及其制度改进
8.Examples of direct taxes are income tax and stamp duty.直接税的典型例子是所得税和印花税。
9.Circular of the Ministry of Finance, the State Administration of Taxation of the People"s Republic of China, on Stamp Duty Policies in the Process of Enterprise Restructuring财政部、国家税务总局关于企业改制过程中有关印花税政策的通知
10.Your company should make a supplementary payment for stamp tax.请您公司补缴印花税。
11.adjudication fee评定印花税额手续费
12.From the long run, the tax system of the turnover tax should be perfected and the system of the tax of the stock exchange and stamp tax should be implemented.从长远来看,我国应逐步完善证券流转税制,实行证券交易税和印花税兼征制度。
13.Systematic Study of Stamp Tax on Capital Accounts Within New Accounting Standard for Business Enterprises新会计准则下资金账簿印花税计税依据研究
14.chargeable agreement of sale可予征收印花税的买卖协议
15.voluntary chargeable agreement for sale可予征收印花税的无偿买卖协议
16.The unjust Stamp Act must be abolished.必须废止这个不公正的印花税案。
17.Convention concerning Stamp Laws in connection with Bills of Exchange and Promissory Notes汇票和本票印花税法公约
18.THE STUDY ON THE REGULATION OF THE STAMP TAX FOR STOCK TRANSACTION;关于规范我国证券交易印花税的研究
相关短句/例句
stamp duty rate印花税税率
3)stamp tax印花税
1.The Transplant and Preliminary Development of the Stamp Taxation in China 1903-1927;印花税在中国的移植与初步发展（1903-1927）
2.Thestamp tax is one of the most important tax items in security markets of our country.印花税是我国证券市场主要的税种,其主要作用是调整证券市场的行为。
4)Stamp Duty印花税
1.Analysis of theStamp Duty on Securities in China;略论我国证券交易印花税制度改革问题
2.This paper uses a random effect model with AR(1) disturbance to explore the impact of the adjusted stamp duty on stock volatility and turnover.运用残差为一阶自回归的随机效应模型,考察中国证券市场三次印花税调整对股票波动率和换手率的影响,结果发现以印花税作为政策工具,监管方并不能有效实现其目标。
3.But in our imperfect system of securities cases,the stamp duty on stock transactions lack legal basis,and have taxes predilection,functions dislocation and dislocation problems and so on.印花税税率调高会带来交易费用的上升,可以抑制短期投机,从而在一定程度上稳定市场。
5)rate of stamp tax印花税率
1.By the means of improving therate of stamp tax,the authority tends to control unreasonable gamble behaviors in stock market,but the rationality of this practice needs specific demonstration.采用调高证券交易印花税率的办法能否遏制股市的投机行为,需要通过具体的交易实证来验证。
2.Through the channel of improving therate of stamp tax,the authorities can control unreasonable gambling behaviors in stock market,but the rationality of this practice needs empirical evidence.采用调高证券交易印花税率的办法来遏制股市的投机行为,需要通过具体的交易实证来验证其是否有效。
6)tax stamp纳税印花
延伸阅读
印花税以商事活动、产权转移、权利许可证照授受等行为而书立、领受的应税凭证为课税对象征收的一种行为税。由于这种税采取在应税凭证上粘贴印花税票的形式完成纳税义务，故名。印花税于1624年始于荷兰，此后在欧美各国相继开征，并逐渐成为世界大多数国家通行的一个税种。各国印花税的法规内容不尽相同，一般都具有由纳税人主动自行完成纳税义务、轻税重罚等共同特点。征收印花税除了能够广积财政资金外，在保证经济活动当事人的合法权益、加强税收管理和普及公民自觉纳税意识等方面也有积极作用。中国在清代光绪年间(1875～1908)就有大臣奏请推行印花税，但未施行。到中华民国时期，1910月北洋政府公布印花税法13条，次年推到各地施行。1949年中华人民共和国建立后，政务院发布《全国税政实施要则》(1950)，规定印花税为全国统一开征的14个税种之一。同年12月政务院发布《印花税暂行条例》，在全国正式施行。1958年简化税制，将印花税与货物税、商品流通税、营业税合并为工商统一税。1988年 8月国务院发布《中华人民共和国印花税暂行条例》，恢复开征印花锐，自同年10月1日起施行。印花税的纳税义务人为在中华人民共和国境内书立、领受税法所列举凭证的单位和个人。纳入印花税税目的应税凭证有5类：①10种经济合同,如购销合同、加工承揽合同、财产租赁合同、货物运输合同等；②产权转移书据；③营业帐簿；④权利、许可证照；⑤经财政部确定征税的其他凭证。印花税的税率有两种，一种是比例税率，分千分之一、万分之五、万分之三、万分之零点五等4档；另一种是定额税率，每件税额5元，纳税人依凭证性质确定适用税率。印花税的缴纳方法可分为两种：①由纳税义务人在发生纳税义务后自行计税,自行购花,自行贴花并盖章注销。税款数额较大不便贴花的，可以到当地税务机关缴纳税款，由税务机关在应纳税凭证上加注完税标记。②纳税人对同一种类的应纳税凭证需频繁贴花的，由纳税义务人向当地税务机关申请按期汇总缴纳印花税，不再逐件贴花。印花税主要依靠纳税人自觉主动完成纳税义务，加之税负甚轻，所以采取轻税重罚的办法，即对偷漏税行为视情节轻重，由税务机关处以所偷漏税款30倍以内的罚款。
