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居民税收管辖权
释义
居民税收管辖权
Encyclopedia
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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imperial examination system
Imperial Examination Systems in Qing Dynasty
imperial examination to select imperial edict drafters
imperial festival for birthday of emperor or his mother
imperial field
imperial garden
Imperial Garden in Forbidden City
imperial gardens in Beijing, Qing Dynasty
Imperial Gardens of Changdeokgung Palace
imperial genealogy
Imperial Genealogy Office
Imperial Glossary of the Manchu Language
Imperial Granary
Imperial Guard
imperial guards
Imperial Guardsman
imperial history
Imperial Horses at Pasture after Wei Yan by Li Gonglin
Imperial Household Department
Imperial Irrigation District
Imperialist Powers and the Chinese Customs
Imperial Library Catalog of the Four Branches of Literature of the Kaiyuan Era of Tang
Imperial Library Catalog of the Jin Dynasty
Imperial Library Catalog of the Tang Dynasty
Imperially Commissioned Manchu Rituals for Sacrificing to Deities and to Heaven
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