transfer tax

The current threshold of sales tax refund in China tentatively set as800 Yuan purchase, and the unified tax rate as11%. Overseas visitors can choose either cash back or bank transfer tax refund.

目前对境外旅客购物离境退税的起退点暂定为800元人民币，退税率统一为11%，境外旅客在办理退税时可自行选择现金退税或银行转账退税。

Complications arise due to tax deferral using foreign subsidiaries and tax avoidance via transfer pricing.

税收的复杂性的产生源于采用外国的补助或避税的可能与价格转换.

A Research on Transfer Pricing Method in Tax Anti-avoidance

反避税中转让定价方法研究

First, the fiscal expansion has been mostly in the form of temporary tax cuts and transfer payments.

首先，财政扩张大多是以暂时减税以及转移支付的形式出现的。

However, it also brings some negative influence, particularly, part of offshore companies has become the transfer station of capital and the facility of international tax evasion.

但是，离岸公司也带来了一系列的负面影响，特别是一部分离岸公司成为资本外逃的中转站、国际避税的工具。

Year end tax inspection, tax annual audit, transfer price audit.

年度税审及税务年检, 转移定价报告鉴证审计.

Tax rebates and transfer payments turned over to local governments became part of the revenue of local governments, which made arrangements for their utilization.

中央对地方税收返还和转移支付相应形成地方财政收入，并由地方安排财政支出。

The decision began in March last year, Russia announced a " road map transfer tax. "

这一决定始于去年3月俄方公布的 “ 调税路线图 ”.

Budgetary policies, government investment policies, government purchase policies, transfer payments policies, tax policies and treasury policies are the instruments of fiscal policies in tourism industry.

旅游业财政政策工具包括：预算政策、政府投资政策、政府采购政策、转移支付政策、税收政策和国债政策。

" We remain concerned about the Land Transfer Tax in the City of Toronto," said Ms.O'Neill.

“我们对多伦多市的土地转让税仍然存有忧虑”，欧尼尔女士说。

The connotation of tax is defined as transfer of people's private property right to the state.

界定税的概念内涵,是人民对国家的私有财产权益的让渡.

What is impact of Toronto new land transfer tax?

多市征新税,影响有多大?

Solid abilities with excellent tax auditing and consulting. With transfer pricing experience is preferred.

有能力独立完成税务咨询、税务审计工作, 具有转让定价工作经验优先.

From the governments' point of view, a primary goal of laws requiring extended producer responsibility is to transfer both the costs and the physical responsibility of waste management from the government and tax-payers back to the producers.

从政府的角度来看,要求生产者承担更大责任的法律主要目标在于将废物管理的成本和实际责任从政府和纳税人转移到生产者身上。

In term of land tax, our country land tax system, in accordance with the different segments of levying land taxes, can be divided into land acquisition, retention, transfer tax, tax varieties reduce from 14 to 8, while the coverage has greatly increased.

就土地税而言，可按照土地税收征收环节的不同，将我国土地税制划分为取得、保有、转移三个环节税，税种由原来的14种减少为8种，而覆盖面却大为增加。