Since taxes are levied primarily on income this has both equity and efficiency benefits .

由于 税收主要 针对 的 是 收入，这在公平与效率两方面都会带来好处。

Most OFCs do not levy capital-gains or inheritance taxes nor taxes on passive income such as interest .

绝大多数的离岸金融中心都免收资本利得税和遗产税，也不对诸如利息一类的被动 收入进行 征税。

The agreement between the government of the People 's Republic of China and the government of the Seller 's country for the reciprocal avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

与卖方国家政府 关于避免双重征税和防止偷逃 所得 税的协定

Employees in the enterprises for Chinese-foreign cooperation in exploiting continental petroleum resources shall pay taxes on their income .

对外合作开采陆上石油资源的企业的雇员，应当 就其 所得依法 纳税。

Much economic analysis of tax regimes focuses on the optimal system : the maximum marginal rate the balance between taxes on consumption and income the need to reduce loopholes and so on .

许多对税收体制的经济分析集中于优化系统：最大化边际税率，平衡消费和 收入之间的 税收，需要减少漏洞等等。

Even now Hong Kong has no sales tax ; no VAT ; no taxes on capital gains interest income or earnings outside Hong Kong ; no import or export duties ; and a top personal income-tax rate of 15 % .

即便是现在，香港也不征销售税，不征增值税，不征资本利得 税，利息 收入或者 在香港之外地区的盈利也不 征税，不征进出口关税，而且个人所得税最高税率为15%。

Changes in taxes on capital income also generate bigger responses than changes on labour income .

与劳动收入 税率相比，资本 收益 税率的变动会引起更大的反应。

Now is the time to empower cities to find new sources of revenue through property taxes or local surcharges on income taxes .

现在是赋权城市寻找新的收入来源的时候了，比如通过征收不动产 税或 所得税地方附加费。

He has called for higher taxes on individuals with taxable income of more than $ 200 a year and on couples making more than $ 250 .

此前他曾呼吁 对年可纳税 收入超过20万美元的个人以及年可纳税 收入超过25万美元的夫妻 增 税。

Families with health insurance will pay no income or payroll taxes on $ 15 of their income .

拥有健康保险的家庭 收入中的15000美元将不用支付任何所得税或工薪 税。

It also excludes capital gains on existing investments although the taxes on those gains are deducted from the income measure .

而且它也把从投资上得到的资本收益排除在外，虽然这些收益带来的 税务已经 在计算 收入时被扣除了。

And many still collect taxes on corporate income earned in tax havens .

许多国家还 对企业在避税天堂的 收入 征税。

This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities irrespective of the manner in which they are levied .

本协定适用于由缔约国一方或其地方当局 对 所得征收的 所有 税收，不论其征收方式如何。

If Mr Brown cut taxes on the ? 20 to ? 30 income bracket he would encourage more work from everyone in that group but lose tax revenue from everyone above that income bracket .

如果布朗降低 对2万至3万英镑 收入人群 征收 的 税率，那他就会鼓励这个群体的每个人做更多工作，但会损失高于这一收入等级的人群的税收。

A principle of taxation in which taxes are based on the income or resource-ownership ability of people to pay the tax .

是指根据 纳税者的支付能力来决定 对其课征 税收多少的原则。

The principle of the Personal Income Tax is : to impose taxes on the net income . That is to say we should deduct the operating expenses and the taxpayers ' cost of living firstly .

个人所得税的计税原理是 对纯 所得进行 征税，即应当先对与 获取 收入 和 报酬有关的经营费用及维持纳税人自身及家庭生活需要的费用扣除之后的应纳税所得额征税。

Mr Obama 's tax plan is not socialist ; it is a shift away from the Republican emphasis on lower taxes on income capital gains and corporations in favour of fairly standard progressive taxation .

奥巴马的税收计划并不是社会主义性质的，该计划不同于共和党强调降低 收入、资本收益和企业 税收，而是支持相当标准的累进税制。

There shall be regarded as taxes on income all taxes imposed on total income or on elements of income including taxes on gains from the alienation of movable or immovable property .

对全部所得或某项所得征收的税收，包括对来自转让动产或不动产的收益 征收的税收，应视为 对 所得征收的 税收。

Only changes in value added tax various excise taxes or taxes on earned and capital income can make a real difference .

只有调整增值税、各种特许权税或劳动所得 税或资本 收益 税，才会真正起作用。

Foreign taxes imposed on international boycott income

对国际控制 收入的外国 税收

In the u.s.some interest-bearing bonds such as municipals entitle the bearer to an exemption from certain taxes on interest income .

美国有一些有息债券，如政府债券，它允许持有人 在利息 收益上有一定的 免税。

There are three major types of taxes & taxes on income taxes on wealth and taxes on activities in most Western countries .

在大部分西方国家，有三种主要的税收& 所得 税、财产税和活动税。

After all he dropped taxes on investment income to their lowest point in modern history in the name of helping investors and the economy .

而且，他还 以帮助投资者和美国经济的名义，将投资 所得 税降到了现代历史以来的最低水平。

Corporations pay taxes on their profits much as individuals pay taxes on their income .

正如个人 按其 收人 纳税一样，公司也要按其利润纳税。

Taxation reduces the incentive to invest as well because future rates of return on any investment will be reduced by taxes on positive income .

而且，税收还会降低人们投资创业的动力，因为任何投资的未来回报率都因为 税收而减少。

To illustrate assume that a corporation pays income taxes at a rate of 3 % on its taxable income .

举例，假设某公司 按其应税 所得的3%支付所得 税。

Before the deregistration formalities are handled an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation .

企业应当在办理注销登记前， 就其清算 所得向税务机关申报并依法缴纳企业所得 税。

In the last four years Apple has avoided paying taxes on US $ 44 billion in income said Senator John McCain of Arizona the panel 's top Republican .

在过去的四年里，苹果公司逃了440亿美元的 税收，亚利桑那州参议员 约翰•麦凯恩说，该委员会的共和党领袖。