1、

The Rational Characteristic of Taxpayers and the Tax Authority

税收征纳双方的理性人特征

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2、

The author thinks the judgment for tax transferring lies in whether or not the after-tax prices change and the extent of the change while the factors affecting the ultimate tax bearing decide the extent to which the taxpayers realize the value of their goods and services.

判断税负转嫁的标准只能是国家征税后纳税人提供的商品的价格是否变动及变动的幅度,而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。

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3、

Focus on further strengthening tax propaganda and expand its taxpayers the right to know and improve the quality of service tax department, tax certificate issued to the taxpayer, and optimize tax environment.

重点是进一步加强税法宣传,扩大纳税人知情权,提高税务部门的服务质量,为纳税人开具纳税凭证,优化纳税环境等方面。

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4、

Besides the taxation deduction, there are such issues as the conciliation of VAT and business tax, the continuity of VAT tax concession policy, the classification of taxpayers and its standard etc.

增值税法改革,不仅仅是一个抵扣额的问题,还涉及到增值税与营业税的协调、税收优惠政策的延续、纳税义务主体分类及其认定标准等问题。

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5、

It also introduces basic approaches and procedure of the tax planning of corporation income tax, in order to offer a guide for taxpayers.

详细介绍了企业所得税筹划方法和基本途径,为纳税人进行具体的税收筹划操作提供了指南。

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6、

Because of the existence of these tax revenue differences, taxpayers can utilize these differences to make different tax-paying designs.

由于这些税收差异的存在,纳税人就可以进行纳税筹划。

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7、

Tax saving, tax avoidance and tax dodge are different methods used by taxpayers with a view of non-payment or less-payment of tax.

节税、避税、偷税,是纳税人欲争取不交税或少交税采取的不同方法。

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8、

Considering the two factors, the probability of successful audit and the reputation loss of tax dodging, this paper analyzes the repeated game equilibrium between tax administration and taxpayers.

根据这种信息不对称现象,在考虑税务机关稽查成功的概率及应税企业偷漏税行为所带来的诚信损失这两个变量的基础上,进行税收征管的多重博弈分析。

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9、

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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10、

By implementing a structural tax cut policy, the economic behavior of taxpayers is guided and the endogenous power of economic growth is inspired to improve the general operation efficiency of tax system element configuration.

通过实施结构性减税政策,引导纳税人的经济行为,激发经济增长的内生动力,以提高税制要素配置的整体运行效率。

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11、

For instance, some taxpayers can always escape the larger percentage of tax, so the actual tax equity will have some degree of deviation with the legislated one.

如果一部分纳税人总是能够逃避较高比例的税额,实际税制的公平性就与法定税制产生了偏离。

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12、

As an important part of the administrative license system, the tax administrative examination and approval is a effective means to manage tax affairs. It abounds in the current tax administration practice, almost affects the right and the duty of all taxpayers.

税务行政审批作为我国行政审批制度的重要组成部分,是政府实施税务管理的一个重要手段,大量存在于当前的税务行政管理实践中,几乎影响着所有纳税人的权利与义务。

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13、

For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council.

对纳税人出口应税消费品,免征消费税;国务院另有规定的除外。

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14、

Article 8 For taxpayers whose turnover has not reached the Business Tax minimum threshold stipulated by the Ministry of Finance, the Business Tax shall be exempt.

第八条纳税人营业额未达到财政部规定的营业税起征点的,免征营业税。

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15、
16、

Number "2" refers that transnational taxpayers of FDI bear double or multiple taxation due to the overlap of two or more counrties' tax jurisdiction.

所谓2,指的是由于两个或多个国家税收管辖权的交叉重叠,使得从事对外直接投资的跨国纳税人承受双重甚至多重征税的情况。

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17、

The invisibility and concealment of electronic commerce, cause that it is difficult to determine the tax jurisdiction, to confirm the status of taxpayers, and to enforce traditional tax collection systems.

电子商务无形性、隐匿性的特点造成了税收管辖权难以确定、纳税义务人身份不确定、传统税收稽征制度失效等后果。

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18、

Russian law did not allow tax liability to be assigned to the property itself. Therefore, there were special problems in linking taxpayers with property and land records.

俄罗斯法律不允许税务责任附加于房地产。因此在纳税人和房地产记录关系方面产生问题。

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19、

Nowadays the compliance level of taxpayers in EC has greatly decreased and considerable tax loss has arisen in China due to lack of effective measures of tax administration in EC.

目前,由于我国对电子商务还缺乏有效的税收征管措施,导致电子商务中纳税人的遵从水平大大降低,引起了相当可观的税收流失。

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20、

Secondly, the policy tools for decreasing asymmetric information between taxpayers and the tax authorities were put forward.

其次,研究了减少纳税人与税务机关之间的信息不对称的政策。

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