The provisions of Article 12 of China s Working Draft on taxation and harmonization of cross-border royalty has obviously lagged behind the needs of the new situation, especially it has failed to take into account the situation of cross-border E-Commerce.
我国税收协定工作文本第12条——关于跨国特许权使用费所得征税与协调的规定,已明显滞后于新形势的需要,尤其是未能反映跨国电子商务活动的广泛开展。
Based on comparing three possible modes,it is suggested that franchised operation is the best mode for Suzhou City to improve its water environment and management efficiency.
通过比较苏州水环境质量改善长效运营的3种备选模式,提出特许经营模式是符合苏州实际情况、提高效率的最优方案。
The thesis, on the basis of analyzing the nature of the franchised operation on the utility, reveals the system of access to the market and its risk, fixed price and its risk as well as the countermeasures against the risk for government and enterprises.
民营化有多种方式 ,特许经营即是民营化的一种主要形式。
Studies on a model of fixed-payment in franchise house;
特许经营费用收取模型研究
Disscussion about Government Franchise:The Case of Beijing Car-rent Industry;
政府特许经营权探析:以北京市出租汽车行业为例
Risky problems for the franchisee to pay attention to in franchising;
特许经营中加盟方应注意的几个风险问题