1) taxation scope
征税范围
1.
The taxation scope and income subject to taxation defined in The Law of the People s Republic of China on Individual Income Tax are based on the concept of "inclusive income" and taxation on "classified income" and with deduction as the core.
我国《个人所得税法》的征税范围和应税所得制度建立在"包括型所得"概念和分类所得税制的基础上,并以扣除制度为核心。
2) ambit of charges
征税范围;收费范围
3) expand tax levy scope
扩大征税范围
4) tax range
课税范围
5) collection scale
征收范围
1.
The present collection scale of added-value tax in China is unable to meet the needs of exchange economic development.
我国现行的增值税征收范围已不能适应市场经济发展的需要 ,逐步扩大增值税的征收范围是我国市场化改革的根本要求。
6) scope and features
范围与特征
补充资料：国际重复征税
国际重复征税：是国际税收关系的焦点，一般指两个国家各自依据自己的税收管辖权按同一税种对同一纳税人的同一征税对象在同一征税期限内同时征税。在个别情况下，也有可能发生两个以上的国家对同一纳税人的同一征税对象重复征税。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条