A discussion on basic tax planning principles and its application 論納稅籌劃的基本原則及其運用
Basic tax exemption 基本免稅額
Author put forwards own opinions about the construction of tax law institutions on e - commerce from the economic view of the basic tax theory on the basis of the technical characters of e - commerce 最后,本文從稅收基本原理的經(jīng)濟視角,以電子商務的技術(shù)特征為基礎(chǔ)就如何架構(gòu)電子商務涉稅法律制度提出一些看法與個人觀點。
Article 13 the amount of basic tax of an individual shall be the amount of basic income as calculated in accordance with the preceding article with a deduction of nt $ 6 , 000 , 000 and then multiplied by the tax rate of twenty percent 第十三條(個人扣除額之計算調(diào)整及公告方式)個人之基本稅額,為依前條規(guī)定計算之基本所得額扣除新臺幣六百萬元后,按百分之二十計算之金額。
It is supported by basic tax theories , theories of tax management , principles of wto , theories of credit risk management and management flow re forger , etc . part three discusses the environment factor about the model 分別從稅收基本理論、稅收征管理論、 wto基本原則、信用風險管理理論以及管理流程再造理論等幾個方面對我國建立納稅評估模式進行理論上的分析。第三部分為建立納稅評估模式的環(huán)境要素分析。