我国长期以来采用“古典制”，不可避免经济性重复征税，因而近期应采取股利所得免税法，远期可采用归集抵免法。
We should, therefore, in the short term, resort to dividend gain levy and, in the long run, turn to the practice of integrated tax credit.
征税法案得到了许多传统实体零售商的支持，包括沃尔玛与塔吉特，它们认为网购免税提供给它们网上竞争对手不公平的优势。
Its levy is supported by many bricks-and-mortar retailers, including Walmart and Target, which argue that exemption from the tax hands an unfair advantage to their online rivals.
BiancoResearch公司的HowardSimons认为，免税主要影响的是富裕的纳税人，由于税法经常改变，他们无法确定(免税债券的)收益。
And the exemption mainly affects wealthy taxpayers, who are unsure of its benefit because of a constantly changing tax code, says Howard Simons of Bianco Research.
除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。
No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.
合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced, exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income.
企业所得税法第二十六条规定，符合条件的非营利组织的收入，为免税收入。
Article 26 of the EIT Law provides that the income derived by eligible not-for-profit organization is exempted income.
应用推荐