术语“过渡条款”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 82000234 |
| 所属学科 Subject | 法学 Legal Science |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 过渡/条款/ |
| 汉语术语长度 Length | 2 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | |
| 编纂人 Compiler | 唐诗瑾 |
| 编纂日期 Date of Compilation | 2015-11-14 00:00:00 |
汉英语境1
英译术语:
interim provision
汉语语境:
税法中的过渡条款是指税法领域中旨在协调新， 旧规范对同一法律事实做出不同规定进而导致不同法律后果的特定条款， 该类条款是现代税法愈加强调纳税人权利保护的直接反应。 合理的税收过渡条款有利于强化对经济的宏观调控， 有利于保护投资者的预期利益。
英语语境:
The interim provision in tax laws is the specific provision that deals with the different legal consequences caused by different regulations on the same legal facts according to the lately and former standards. Provisions of this kind are a direct reflection of the increasing rights protection of modern tax laws to taxpayers. Rational interim provisions are beneficial to the strengthening of the macroeconomic-control and the protection of the investors'expected benefits.