『壹』 无形资产会计文求翻译（不要自动翻译的）
1. Intangible assets recognized too narrow. 《会计准则》规定予以确认的无形资产只包括专利权、非专利技术、商标权、著作权、土地使用权、特许权，以及购入的商誉，企业自创的商誉不能加以确认。 "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. 随着知识经济时代的到来，科学技术在经济增长中的贡献率将越来越高，知识成为经济增长的决定性因素，以知识为基础的无形资产将日益成为企业未来现金流量与市场价值的主要动力。 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. 在高新技术企业，衡量企业价值的主要标志不再是物质资源的多少，而是无形资产的多少。 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. 比如美国微软公司，其账面价值远不及通用汽车公司一家的账面价值，但其产值和利润却超过了美国三大汽车公司的总和，这不能不归功于微软公司的自创商誉。 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. 同样，我国也有类似的高科技企业，但由于《会计准则》不确认白创商誉，会使得这类企业价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，在知识经济环境下，还有很多新兴的无形资产，如ISO9000质量体系认证、环境管理体系认证、绿色食品标志使用权等。 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、众多会计学者讨论最多的就是人力资源。 The most common, a large number of accounting academics to discuss the most is human resources. 知识经济时代，企业之间的竞争实质上是人才的竞争，企业对人力资源上的投入将会越来越多，如不及时加以确认和计量，将导致会计信息严重失真。 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.无形资产价值的计量缺乏合理性。 2. The lack of measurement of the value of intangible assets is reasonable. 对于自行开发并依法申请取得的无形资产，仅将其开发成功后为取得专利所发生的直接费用——注册费和律师费等资本化，作为无形资产的入账价值，而对于其主要的研究开发费用则作为当期费用，计入当期损益。 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. 这样处理使得企业自创无形资产成本不能得到全部确认，同时也不符合收益和费用配比的原则。 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. 大多数无形资产在尚未开发成功的会计期间里可能不产生任何收益，却要负担大量的研究和开发费用，而开发成功以后的受益会计期间仅摊销少量的申请、注册费用，这显然很不合理。 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.
『贰』 请求翻译成英文
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,
『叁』 跪求英语专业的同学帮忙翻译一段话 是论文的摘要 汉译英 多谢了！
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、国际避税概念的界定
关于国际避税的概念,通常认为,国际避税是指跨国纳税人利用各国税收法律规定上的差别,采取变更经营地点或经营方式等种种公开的合法手段,以谋求最大限度减轻国际纳税义务的行为。主要是跨国纳税人利用各国税法规定上的差别、漏洞或不足减少纳税义务。
二、国际避税的主要方式
当前国际避税的方式有很多种,概括起来主要有以下几种:
1.利用转让定价避税。转让定价又称“转移价格”、“价格转移”,是指关联企业之间在转让货物、无形资产或提供劳务、资金信贷等活动中为了一定的目的所确定的不同于一般市场价格的一种内部价格。利用关联企业间转让定价转移收入和费用,是跨国公司国际避税采用的最常见方法。
2.滥用税收优惠政策避税。滥用各种税收优惠,主要是指跨国公司利用各国税制的差异,以税负较轻的投资经营形式和收入项目(即低税点),达到最大限度地规避税负的目的。
3.利用资本弱化避税。所谓资本弱化,是指跨国公司对其外国子公司的融资主要以提供贷款而非股权投资的方式,还包括子公司在母公司的安排下从外部借贷资金并由母公司担保的融资作法。在这两种情况下,子公司的负债与股本的比例要远远高于正常情况下公司的负债与股本的比例。结果增加子公司的财务费用支出,减少应纳税所得额,逃避企业所得税。
4.利用避税地避税。避税地是指为跨国投资者取得所得或财产提供免税或低税待遇的国家或地区。跨国投资者通过在避税地建立的基地公司虚拟中转销售、劳务、提供贷款等,加大分配给我国境内常设机构的费用,转移企业所得,逃避我国税收。
5.滥用国际税收协定避税。国际税收协定是两个或两个以上主权国家为解决国际双重征税问题所签订的一种书面协议。然而一些非缔约国居民,采取种种手法,滥用国际税收协定。从而减轻其纳税义务。
三、我国在反国际避税方面存在的问题
我国入世后,跨国公司为了谋求利润最大化,采用各种避税手段转移利润,对此,我国必须采取强有力的反避税措施,但我国在反国际避税方面仍然存在许多问题。