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居民税收管辖权
释义
居民税收管辖权
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法学
税收管辖权
释
resident tax jurisdiction
居民税收管辖权
一国政府基于纳税人与本国存在着居民身份关系的法律事实而主张的一种征税权。绝大多数国家在所得税和一般财产税方面行使的一种属人性质的税收管辖权。又称居民课税原则。
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higher-order conditioning reflex
higher order continuum theory
higher-order curve
higher-order derivative
higher-order effect
higher-order equation
higher-order factor analysis
higher-order field
higher-order group
higher order harmonic
higher-order infinitesimal
higher-order infinity
higher-order isotropy group
higher-order iteration
higher order logic
higher-order logic
higher-order logical calculus
higher-order mode
higher-order model
higher-order model theory
higher-order moment
higher-order partial derivative
higher-order phase transition
higher-order predicate calculus
higher-order predicate logic
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