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double taxation
释义
double taxation
Encyclopedia
法学
税法
释
double taxation
重复征税
广义上是指对同一纳税主体、同一征税对象或者税源不止一次地征税。通常指同一征税主体或者不同的征税主体,对同一纳税人或者不同纳税人的同一征税对象或者税源,进行两次或者两次以上征税的行为。
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point of intersection
point of irreducibility
point of libration
point of local connectivity
point of maximum
point of meromorphy
point of minimum
point of multiplicity r
point of net
point of nondifferentiability
point of osculation
point of porosity
point of rarity
point of rectification
point of regular type
point of rest
point of sale
point-of-sale machine
point of sale system
point of sale system, POS
point of self-intersection
point of self-tangency
point of semicontinuity
point of sight
point of spectrum
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