【摘 要】
：
预先定价税制的产生最直接的实践动因是为了解决传统转让定价税制面临的困境,而理论动因则是多方面的,通过分析,可以从中发现预先定价税制产生的历史必然性,这有利于更好地认
论文部分内容阅读
预先定价税制的产生最直接的实践动因是为了解决传统转让定价税制面临的困境,而理论动因则是多方面的,通过分析,可以从中发现预先定价税制产生的历史必然性,这有利于更好地认识和把握预先定价税制相对于传统转让定价税制的先进性,由此推动预先定价税制在中国的实际运行。
The most direct practical motivation of the pre-pricing tax system is to solve the predicament faced by the traditional transfer pricing tax system, and the theoretical motivation is multifaceted. From the analysis, we can find out the historical inevitability of the pre-pricing tax system, which is beneficial to better Understand and grasp the advanced nature of the pre-pricing tax system relative to the traditional transfer pricing tax system, thus promoting the actual operation of the pre-pricing tax system in China.
其他文献
Based on the electric double layer (EDL) theory and the momentum equation governing the electroosmosis flow,this paper presents an analytical solution to the pe
The lgc-pH diagram of the CaCl2-Ca(OH)2-H2O system and its two subsystems at 298.15 K are constructed according to the theory of thermodynamic equilibrium.The i
Based on the stress distribution characteristics of rock burst multiple sites,the criterion of horizontal stress inducing layer dislocation rock burst was estab
In order to quantify the characteristics of the surface of jointed rock mass,new equipment,the three-dimensional laser surface topography instrument,was used to
In this paper,the effects of slip and heat transfer are studied on the peristaltic transport of a magnetohydrodynamic (MHD) fourth grade fluid.The governing equ
Brine,which is used to produce high-purity magnesia,was purified by XSC-700 to remove boron.Boron adsorption capacity of XSC-700 was investigated by varying the
This paper presents a Lagrangian cell-centered conservative gas dynamics scheme.The piecewise constant pressures of cells arising from the current time sub-cell
文章从实践结果和制度安排两个层面,对家庭联产承包制改革和农村税费改革进行了多维度的分析比较,并在此基础上提出了巩固、完善农村税费改革的基本思路.
本文对解构主义与形式主义的关系做了比较系统的梳理 ,旨在指出前者是对后者的继承和发展 ,解构主义既不是虚无主义 ,也不是虎头蛇尾、走向衰弱的理论。
This paper systema