1、

Specific executive standard, need seeks advice to director tax authority.

具体执行标准,需要向主管税务机关咨询。

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2、

for specific names of commodities and tax item numbers , please refer to attachment 1.

具体商品名称及税则号见附件1.

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3、

The fourth chapter is to design the basic tax element on transportation industry from tax payer, tax base, tax rate and tax benefit while making the specific design according to different scope of transportation taxes.

第四章,从纳税人、征税范围、税率以及税收优惠四方面对交通运输业改征增值税的进行基本税制要素的设计,同时又根据交通运输业的不同征税范围进行具体方案设计。

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4、

This chapter firstly analyzes the difference in administrative efficiency between basic tax authorities at home and abroad, and then looks for the reasons behind the difference considering the specific historical development environment in China.

首先分析国内外基层税务机关行政效能的差距,进而对这种差距产生的原因进行分析,包括我国特有的历史发展环境这一重要因素进行客观分析。

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5、

On the base of tax practice, this paper combines with the relevant theories of tax collection and administration cost, discusses the present condition and problem of our country's tax collection and administration cost, and puts forward some specific thoughts and suggestions.

本文以税收实践为基础,结合税收征管成本的有关理论,论述了当前我国税收征管成本的现状和问题,并提出具体的工作思路和建议。

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