上世纪80年代初，得益于丰厚的课税津贴，首批风电场在加利福尼亚兴起。
The first wind farms sprouted in California in the early 1980s, thanks to generous tax credits.
更有效的税收方式应是以食品成分在加工前的成本与食物成品价格之差为税基对食品生产商课税。
A more efficient tax would be a tax on producers of food, based on the difference between the cost of the ingredients before processing and the price for the finished product.
戈尔认为，在不改变整体赋税负担的情况下，美国可以将雇用和生产上的课税转到污染物上，特别是二氧化碳。
Without altering the total tax burden, Mr Gore thinks America should replace taxes on employment and production with taxes on pollution, particularly carbon dioxide.
对于长期旅居国外的人来说，双重课税尤其让人恼火，他们必须年复一年地向美国纳税，但却享受不到什么好处。
The double taxation can be particularly vexing for long-term expats, who must pay U.S. taxes year after year without receiving much in the way of benefits.
对书籍课税造成书价急剧上涨。
The imposition of the tax on books caused a sharp rise in price.
推定课税是税收实践中经常遇到的问题。
Constructive taxation is a frequent issue in the taxation practice.
第二部分对排污税的课税要素进行了系统论证。
The second part provides a systematic demonstration of the taxation elements of pollution tax.
第二章是量能课税原则与遗产征税的理论基础。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
在诺南的预算方案中，他扩大了爱尔兰狭窄的课税基础。
In his budget measures, Mr Noonan broadened Ireland's narrow revenue base.
它包括课税要素法定原则、课税要素明确原则和程序合法原则。
The tax legalism includes the legal principle, the principle of explicitness and the principle of legal proceedings among levy taxes.
增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.
企业所得税是以生产、经营和其他所得为课税对象所征收的一种税。
Enterprises income tax is a kind of taxes imposed on production, management and other incomes.
红利将被加入所得并以适当的税率课税，意味着高达40%的税率。
Dividends will be added to incomes and taxed at the applicable rates, meaning up to 40 percent.
注意：所有的易货交易必须是可课税交易且必须作为收入报给IRS。
Note that all barters are taxable transactions and have to be reported to the IRS as income.
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
The tax payable for Resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
但是由于企业利润的课税制度和破产惩罚的客观存在，MM理论并不完美。
However, because the tax system and the bankruptcy punishment objectively exist, MM theory is not perfect.
对经济利润课税时，应当在创造利润的经济活动发生地或价值创造地进行。
Profits should be taxed where economic activities deriving the profits are performed and where value is created.
同一所得在公司环节和个人环节的重复征税一直是对所得课税的症结问题。
That the same income is re-taxed in corporation level and personal level has been a problem in taxing income.
证券商应遵照主管机关之规定，在每年度课税后盈馀项下提存特别盈馀公积。
Securities firms shall comply with the regulations of the Competent Authority and set aside a portion of its annual after-tax profit as special reserve.
但此类个案所涉及的少征收税款数额将会根据个人入息课税的评税方法计算。
However, the amount of tax undercharged in such cases will be computed by reference to that charged under personal assessment.
我方不对根据本合约条款下进行的交易、课税结果或任何账户的构成提出建议。
We will not advise you on the merits of any Transaction entered into under these Terms nor the taxation consequences or the composition of any account.
预约定价在法律上的优越性：主要是体现了税收法定主义与实质课税原则的融合。
Further, the advantage of Advance Pricing Agreement under the legal circumstance is mainly that it reflects the integration of statutory taxation and actual taxation principle.
主张征收继承税的人通常认为应按收到馈赠品的整个期间的累计数按累进税率课税。
Proponents of an accession normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received.
为免生疑问，“毛股利”应表示由或代表任何适用机关扣缴或扣除源课税之前的金额。
For the avoidance of doubt, the 'gross dividend' shall represent a sum before withholding or deduction of taxes at source by or on behalf of any applicable authority.
本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
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