2、

Method of quasi-proportional navigation and laws of dive overhead-attack guidance for target homing anti-tank missiles are also presented.

给出了准三点导引法和适用于遥控反坦克导弹的掠飞击顶制导律;

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3、

Since reform and opening up with the accounting regulation and tax laws, the differences between the tax system and accounting system is arising, which becoming obstacles to them.

随着我国税制和会计制度改革的深入,二者在涉税业务中差异在不断扩大,已对税收征纳和会计核算造成了不少障碍。

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4、

At the conclusion of the successful experience of the tax basis we also should strengthen financial tax legislation; there must be laws for people to follow in the governments at all levels, the entity between powers and transfer payment.

在总结分税制的成功经验的基础上我们还应当加强财政税收方面的立法工作,使各级政府间事权、财权划分以及转移支付等有法可依。

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5、

The first part is the elementary theory analysis to Corporate restructuring, which emphasizes the connotation and classification of company reorganization, specially analyses the theoretical basis of tax laws concerning Corporate restructuring.

第一部分是对公司重组的税法基本理论进行分析。本部分着重论述了公司重组的内涵及其分类,并专门对公司重组的税法理论基础进行了综合分析。

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6、

Reducing the taxpayers' compliance cost is meaningful to implement tax efficiency, defend the rights of the taxpayers and encourage the taxpayers to comply with the tax laws voluntarily.

降低纳税遵从成本,对于贯彻税收的效率原则,保护纳税人的合法权益,促进纳税人自觉遵从税法,具有重大现实意义。

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7、

Trends of Tax-avoidance through Tax Heavens after the Unification of Two Sets of Enterprise Income Tax Laws and Their Countermeasures; Some business use tax shelters in an effort to reduce or defer their income tax.

两法合并后利用避税地避税的趋势与对策一些公司采取合法减免所得税的手段来减少或迟交所得税。

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8、

Although the interest payments include withholding tax, it is generally lower than the dividend withholding tax, moreover, interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax.

尽管利息支付也是要缴纳预提所得税的,但是利息的预提所得税一般低于股息,同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。

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9、

As a sovereign nation, the tribe will have the right to tax, form a government and enforce its own laws, but it cannot ignore state laws.

作为享有自治权的民族,玛许比将有权征税、成政府并适用自治法律,当然前提是不能与州法冲突。

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10、

The Second Obligation of Tax, one form of the rules on obligation of tax in Tax Laws of the countries of Continental Law Legal system, although which is enacted in details in Tax Laws of Japan and South Korea, is a new concept in China.

第二次纳税义务是大陆法系国家税法中关于纳税义务规定的&种形式,在日本、韩国等国的税法中得到详细的规定,但这一纳税义务形式对我国来说则是全新的概念。

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11、

Based on the analysis of the difference of the prevailing income tax system between home and foreign enterprise, the author puts forward some advice of the combinations of "two laws" with a view to enhancing the reformation and betterment China's enterprise income tax system.

本文在分析内外资企业所得税制存在差异的基础上,提出了合并两法的若干建议,以期加快我国企业所得税制的改革和完善。

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12、

Based on the tax laws and regulations on tax matters, CTAs use their professional knowledge to safeguard the interests of the agent, to become the intermediary between the tax authority and taxpayers.

注册税务师运用自己的专业知识,根据税收法律、法规的规定对委托人的纳税事项进行代理,维护委托人的利益,成为税务机关和纳税人之间的中介。

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14、

But not enough outstanding theoretical achievements, especially in criminal law theory and the theory of the combination of tax not perfect, and not even know about criminal law and not familiar with tax laws or tax laws to understand the tax penalty Criminal disconnect.

但理论性成果还不够突出,尤其是刑法学理论与税收学理论的结合仍不完美,甚至出现懂刑法而不了解税法或懂税法而不熟悉刑法的税刑脱节现象。

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15、

Tax regulations are based on laws that are enacted by legislative bodies, interpreted by the courts, and enforced by designated administrative bodies.

税收法规是在法律基础上,由立法机构颁布,由法庭解析并由指定的行政部门来强制执行。

provided by jukuu

16、

The author suggests sticking to neutral tax regulations, establishing tax system adapting to electronic business, strengthening publicizing tax laws, and improving the quality of tax collectors.

为此,笔者提出的对策是坚持税收中性原则,建立与电子商务环境相适应的税收征管体系,加大税法和诚信为本的宣传力度,提高税务人员的执业素质。

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17、

From the point of various tax planning this dissertation points out enterprise tax planning, which has an essential distinction with tax avoidance by utilizing the flaws and gaps of taxation laws, tax system and tax management, is government-tax-policy-oriented tax saving planning.

本文从不同的税收筹划观点的描述入手,指出本文研究的企业税收筹划是以适应政府税收政策导向为前提的节税筹划,与利用税法、税制及征管中的漏洞与空白进行的避税有本质区别。

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18、

Part five puts forward the principle we should obey to develop the tax collection and management of e-commerce, and proposes the suggestions and countermeasures in the respect of taxation substantive laws, tax collection and management and tax staff members' qualities, etc.

第五部分提出了我国开展电子商务税收工作应该遵循的原则,并从税收实体法、税收征收管理及人员素质等方面,对完善电子商务下的税收政策提出自己的建议与对策。

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19、

From the constitutional point of view, with the right to exercise the basic principles of tax with the tax laws, including the principles, the principle of financial authority and powers to match, strike a balance principle.

从宪政角度看,用税权行使的基本原则包括用税法定原则、财权与事权相匹配原则、达致均衡原则。

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