『壹』 無形資產會計文求翻譯（不要自動翻譯的）
1. Intangible assets recognized too narrow. 《會計准則》規定予以確認的無形資產只包括專利權、非專利技術、商標權、著作權、土地使用權、特許權，以及購入的商譽，企業自創的商譽不能加以確認。 "Accounting Standards" to confirm the provisions of intangible assets include only patents, non-patent technology, trademarks, rights, land use rights, concessions, as well as purchased goodwill, business-generated goodwill can not be confirmed. 隨著知識經濟時代的到來，科學技術在經濟增長中的貢獻率將越來越高，知識成為經濟增長的決定性因素，以知識為基礎的無形資產將日益成為企業未來現金流量與市場價值的主要動力。 With the advent of the era of knowledge economy, science and technology in economic growth in the contribution rate will be higher and higher, knowledge becomes the decisive factor of economic growth, knowledge-based intangible assets will increasingly become the company's future cash flow and market value of the main power. 在高新技術企業，衡量企業價值的主要標志不再是物質資源的多少，而是無形資產的多少。 In the high-tech enterprises, the main indicator to measure corporate value is no longer the amount of material resources, but the amount of intangible assets. 比如美國微軟公司，其賬面價值遠不及通用汽車公司一家的賬面價值，但其產值和利潤卻超過了美國三大汽車公司的總和，這不能不歸功於微軟公司的自創商譽。 For example the United States, Microsoft, far less than its book value, and General Motors, one of the book value, but its output value and profit is more than the U.S. Big Three auto companies combined, which can not but thanks to Microsoft's reputation of his own creation. 同樣，我國也有類似的高科技企業，但由於《會計准則》不確認白創商譽，會使得這類企業價值不能得到全面反映。 Similarly, China has a similar high-tech enterprise, but because of "accounting standards" does not recognize the white record goodwill, would make the value of such enterprises can not be fully reflected. 除此之外，在知識經濟環境下，還有很多新興的無形資產，如ISO9000質量體系認證、環境管理體系認證、綠色食品標志使用權等。 In addition, in the knowledge-based economy, there were a lot of new intangible assets, such as the ISO9000 quality system certification, environmental management system certification, green food, the right to use such marks. 最普遍、眾多會計學者討論最多的就是人力資源。 The most common, a large number of accounting academics to discuss the most is human resources. 知識經濟時代，企業之間的競爭實質上是人才的競爭，企業對人力資源上的投入將會越來越多，如不及時加以確認和計量，將導致會計信息嚴重失真。 Era of knowledge economy, competition among enterprises is essentially a competition for talent, business investment in human resources will be more and more, if not to be identified and measured, will lead to a serious distortion of accounting information.
2.無形資產價值的計量缺乏合理性。 2. The lack of measurement of the value of intangible assets is reasonable. 對於自行開發並依法申請取得的無形資產，僅將其開發成功後為取得專利所發生的直接費用——注冊費和律師費等資本化，作為無形資產的入賬價值，而對於其主要的研究開發費用則作為當期費用，計入當期損益。 For the self-developed and acquired intangible assets in accordance with law to apply only after the success of its development took place in order to achieve the direct costs of the patent - the registration fee and legal fees capitalized as intangible assets recorded value, and for its main research and development fees are as current costs, included in current profit and loss. 這樣處理使得企業自創無形資產成本不能得到全部確認，同時也不符合收益和費用配比的原則。 This allows businesses create their own deal with the cost of intangible assets can not get all the recognition, while not in line with the principle of matching revenue and expenses. 大多數無形資產在尚未開發成功的會計期間里可能不產生任何收益，卻要負擔大量的研究和開發費用，而開發成功以後的受益會計期間僅攤銷少量的申請、注冊費用，這顯然很不合理。 Most of intangible assets in the accounting period has not yet successfully developed probably not generate any revenue and have to pay a lot of research and development costs, while the successful development of future benefit from the amortization of the accounting period was only a small number of application, registration fee, which is obviously very reasonable.
The traditional model of intangible assets allows businesses to identify and measure intangible assets on the book can not completely reflect the business owners of all intangible assets, this area is not concive to measuring the true value of business; the other hand, is not concive to investors to understand the business of intangible assets composition as well as the intangible aspects of scientific research and technical content of the high and low, thereby recing the objectivity of accounting information of enterprises and relevant.
『貳』 請求翻譯成英文
可能是
or for the purpose of holding the management, not the physical form of non-monetary long-term assets. Intangible assets can be divided into identifiable intangible assets and non-identification of intangible assets, identifiable intangible assets including patents, generic technology, trademarks, rights, land use rights, concessions, etc.;
identification of intangible assets is not goodwill. In this paper, the basic principle of intangible assets,
『叄』 跪求英語專業的同學幫忙翻譯一段話 是論文的摘要 漢譯英 多謝了！
One, the definition of the concept of international tax avoidance
About the concept of international tax avoidance, usually think, international tax avoidance refers to the transnational taxpayers using the tax laws and regulations on the difference, to change the place of business or business wait for a variety of public and legal means, in order to seek to minimize the international tax obligations.Mainly transnational taxpayers using the provisions of the tax law differences, holes or insufficient to rece tax liability.
In two, the main way of international tax avoidance
The current international tax avoidance in so many ways, wraparound rise to basically have the following kinds:
1 use of transfer pricing tax avoidance.Transfer pricing is also called "transfer pricing", "transfer pricing", refers to the correlation between enterprises in the transfer of goods, intangible assets or services, credit funds and other activities in order to certain objective identified by different from the general market prices in an internal price.By making use of related enterprises transfer pricing transfer income and expenses, Multi-National Corporation is the most common way of international tax avoidance.
2 abused preferential tax policy tax avoidance.Abuse of tax concessions, mainly refers to the Multi-National Corporation using the tax system differences, in order to lower tax burden of investment management form and income items (i.e. low tax point), to maximize the objective of tax avoidance.
3 the use of capital weakening tax avoidance.The so-called capital weakening, refers to the Multi-National Corporation on its foreign subsidiary's financing mainly to provide loans and equity investment, still include subsidiary of the parent company arrangement from external borrowing money and by the parent company guarantee financing practice.In two of these cases, subsidiary debt and equity ratio is much higher than that under normal circumstances the company debt and equity ratio.The results increase the subsidiary's financial expenditure, rece the amount of taxable income, income tax evasion of enterprises.
4 use of tax avoidance.Tax havens is defined as a multinational investors obtain income or property to provide free or low tax countries or regions.Multinational investors based in tax havens to establish base company virtual transit sales, services, to provide loans, increase the allocation to China standing organization cost, transfer of enterprise income tax in China, escape.
5 of international tax treaty.International Tax Agreement is two or more than two sovereign countries in order to solve the problems of international double taxation signed a written agreement.However some non resident of a Contracting State, adopt a variety of means, abuse of international tax agreement.In order to rece their tax obligations.
In three, China in anti international tax avoidance problems
After China's entry into WTO, the Multi-National Corporation in order to seek profit the biggest change, using various means of tax avoidance transfer of profits, to this, our country must take strong measures of anti-avoidance, but China in anti international tax avoidance there are still many problems.
1 China's relevant anti-tax laws, and regulations are not perfect.China's current prevention, containment of international tax avoidance activities mainly is based on "the people's Republic of China enterprise income tax law" of anti-avoidance provisions, and tax authority according to the provisions of the related approaches, we should admit the terms in the prevention, containment of foreign enterprises tax avoidance behavior plays a positive role, but with China's accession WTO challenging anti-avoidance work requirement still has bigger difference.
2 cannot grasp the international market price, cost, profit margin, loan interest rate and other information.On tax avoidance of foreign investment enterprises in the most common method, is to transfer profits through transfer pricing.To prevent tax avoidance, the key is to master the international market commodity prices, cost and other information.While foreign enterprises purchase and sale basically is foreign monopoly power, the tax department is unable to grasp the international market price, cost, and other information.Therefore the anti-avoidance work difficult, difficult to run smoothly.
3 of China's taxation personnel professional quality and anti tax avoidance cannot meet the requirements of.Because our country tax anti-avoidance job starts late, so the tax department of the international market, lack of understanding, lack of anti tax avoidance tax staff rich experience and strong ability of foreign language.These all give the anti-avoidance work difficult.
Four, further strengthen our anti international tax avoidance legal measures
International Investment Environment Research Report shows, a good investment environment is mainly composed of social stability, politics, market capacity, abundant resources, the quality of workers and labor low prices and other factors.The wise never because of our country foreign government in the implementation of anti tax avoidance and from our country take their investment.In order to maintain the dignity of tax law, create a fair and reasonable competition environment, our country should increase strength to actively implement the anti tax avoidance strategies.
The 1 modification and perfection of income tax.Tax avoidance the objective reasons lies in the tax law itself flaw, to do everything possible so that the tax law provisions for structural integrity, worded, make the taxation mechanism is scientific and systematic.Our country should be in "the people's Republic of China enterprise income tax law" anti-avoidance provisions basis, forming a set of relatively complete anti-avoidance special code, increase pair of transnational taxpayers tax penalties.
2 for the capital weakening tax, international tax avoidance, formulate, perfect the corresponding special foreign tax law.China's current tax on capital weakening the stipulation is not perfect, can consult foreign practice to be clear.As of may provide gearing ratio reaches more than 75% of the capital weakening, interest shall not be dected.In addition to anti-avoidance special regulations, completely cut off the Multi-National Corporation and avoidance between the transfer of profits.
3 in the law of tax collection and management of aggrandizement taxpayer bears the extension to provide tax information obligation.In China's tax administration practice, it is necessary to tax collection and administration law aggrandizement taxpayer provides the operating data of obligation.Clear the taxpayers with tax information obligation, the transfer of the burden of proof to the taxpayer, to prove its legitimacy, otherwise, it can be identified by their suspected of trying to avoid tax.
4 to improve other laws, strengthening social intermediary organization obligation.In the relevant tax laws CPA, auditor and other institutions are in accordance with the law to safeguard the rights and interests of the state's obligations, and the audit results bear the economic and legal responsibilities.
一、國際避稅概念的界定
關於國際避稅的概念,通常認為,國際避稅是指跨國納稅人利用各國稅收法律規定上的差別,採取變更經營地點或經營方式等種種公開的合法手段,以謀求最大限度減輕國際納稅義務的行為。主要是跨國納稅人利用各國稅法規定上的差別、漏洞或不足減少納稅義務。
二、國際避稅的主要方式
當前國際避稅的方式有很多種,概括起來主要有以下幾種:
1.利用轉讓定價避稅。轉讓定價又稱「轉移價格」、「價格轉移」,是指關聯企業之間在轉讓貨物、無形資產或提供勞務、資金信貸等活動中為了一定的目的所確定的不同於一般市場價格的一種內部價格。利用關聯企業間轉讓定價轉移收入和費用,是跨國公司國際避稅採用的最常見方法。
2.濫用稅收優惠政策避稅。濫用各種稅收優惠,主要是指跨國公司利用各國稅制的差異,以稅負較輕的投資經營形式和收入項目(即低稅點),達到最大限度地規避稅負的目的。
3.利用資本弱化避稅。所謂資本弱化,是指跨國公司對其外國子公司的融資主要以提供貸款而非股權投資的方式,還包括子公司在母公司的安排下從外部借貸資金並由母公司擔保的融資作法。在這兩種情況下,子公司的負債與股本的比例要遠遠高於正常情況下公司的負債與股本的比例。結果增加子公司的財務費用支出,減少應納稅所得額,逃避企業所得稅。
4.利用避稅地避稅。避稅地是指為跨國投資者取得所得或財產提供免稅或低稅待遇的國家或地區。跨國投資者通過在避稅地建立的基地公司虛擬中轉銷售、勞務、提供貸款等,加大分配給我國境內常設機構的費用,轉移企業所得,逃避我國稅收。
5.濫用國際稅收協定避稅。國際稅收協定是兩個或兩個以上主權國家為解決國際雙重征稅問題所簽訂的一種書面協議。然而一些非締約國居民,採取種種手法,濫用國際稅收協定。從而減輕其納稅義務。
三、我國在反國際避稅方面存在的問題
我國入世後,跨國公司為了謀求利潤最大化,採用各種避稅手段轉移利潤,對此,我國必須採取強有力的反避稅措施,但我國在反國際避稅方面仍然存在許多問題。