术语“税收征管”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 81000655 |
| 所属学科 Subject | 政治学 Political Science |
| 汉语术语词性 POS | n./v. |
| 汉语术语分词 Segmentation | 税收/征管/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | 税收征管模式model of tax collection and management 涉外税收征管taxation system concerning foreign business collection 税收征管现代化tax revenue collection and management modernization 危害税收征管罪crimes of endangering administration of tax collection |
| 编纂人 Compiler | 冯一迪 |
| 编纂日期 Date of Compilation | 2016-02-02 00:00:00 |
汉英语境1
英译术语:
tax collection and management
汉语语境:
大陆与台湾所得税制在有关纳税人的居民身份确认和所得来源地认定标准、所得税税基确定、税收征管方式以及境外所得税抵免等方面，彼此的规定存在差异。这些差异在一定程度和范围影响到两岸各自单边规定的境外所得税抵免制度适用于消除两岸所得重复课税的实际效果。
英语语境:
With respect to the standards for identifying the status of resident taxpayers and the source of income, the determination of income tax base, tax collection and management and the credit of foreign income tax, there exist differences between the income tax laws of Chinese mainland and Taiwan. These variances and differences of the income tax systems may, to some extent, influence the actual effectiveness of eliminating double taxation between two shores of Taiwan Straits.