术语“税收原则”的详细信息

英译术语:

principles of taxation

汉语语境:

20世纪80年代以来，世界各地的企业兼并重组呈迅速发展之势。在企业兼并重组过程中只有遵循经济促进原则以及税收原则，制定更切实可行的税收优惠政策和税务处理规则等强有力的措施，才能克服兼并重组企业纳税人缺失、经营利润抵冲经营亏损和用特殊的优惠政策进行逃避税等问题。

英语语境:

Since the 1980s, mergers and acquisitions of enterprises in the world have been developing rapidly, during which companies should follow the principle of promoting economy and principles of taxation, making more feasible preferential tax policies and tax treatment rules so as to overcome the problems during mergers and reorganization of enterprises, such as lack of taxpayers, offset between operating profit and loss, and tax evasion by utilizing special preferential policies.

英译术语:

tax principle

汉语语境:

电子商务在全球范围内的迅猛发展，一方面促进了中国经济的发展，开拓了新的税源，加快了税收征管系统的现代化；另一方面给沿袭多年的传统税收征管体制、税收原则、税收要素等带来了冲击和挑战。电子商务的税源监控可从信息不对称理论、宏观层面、微观层面制定相关政策和措施。

英语语境:

The electronic commerce has developed rapidly all over the world. On the one hand, it promotes the economic development, develops a new source of taxation, and speeds up modernization of the taxation and administration system. On the other hand, it brings the impact and challenges to the traditional taxation and administration system, tax principle, the tax factors following many years. Taxation supervising of electronic commerce can make relevant policies and take measures from the information asymmetry theory, the macroscopic level and micro level.