征稅機關 的英文怎麼說

中文拼音 [zhēngshuìjīguān]
征稅機關 英文
government revenue collecting offices
  • 征 : Ⅰ動詞1 （走遠路） go on a journey; travel 2 （證討） go on a punitive expedition; start a campaig...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 機 : machineengine
  • 關 : Ⅰ動詞1 （使開著的物體合攏） close; shut 2 （圈起來） shut in; lock up 3 （倒閉; 歇業） close down...
  • 機關 : 1 （機械的關鍵部分） mechanism; gear 2 （用機械控制的） machine operated 3 （辦理事務的部門） off...
  1. On the other hand, the active method that collect pay sets, social insurance premium is executed collect pay integratedly, by revenue management by cess wu mechanism system executes apanage to collect, by capture cost individual and pay cost unit press formulary scale, tax of the salary with individual income tax, wage declare to orgnaization of social security agency along with all the others, duty reaching the ground collects sectional pay

    另一方面，現行征繳辦法規定，社會保險費實行綜合征繳，由地方稅務機關按稅收治理體制實行屬地徵收，由繳費個人和繳費單位按規定比例，與個人所得稅的工資、薪金稅項一併到社保經辦機構申報，到地稅徵收部門繳納。
  2. By now, the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country, tax bureau and taxpayer, are equal of law too, thus the article make a tentative study of the equal value which conceiving in taxation law system

    推至現代，建立在「契約精神和平等原則」基礎上的稅收平等原則和稅收公平主義則要求稅收法律關系的全部主體一一國家、征稅機關和納稅主體，考察其彼此之間的平等和公平關系。基於此，本文對稅收法律關系中所蘊涵的平等價值作了初步探討。
  3. Article 32 a taxation authority may, in accordance with relevant state regulations, commission related units to collect small, decentralised, nuisance tax payments and shall issue such units with a certificate of a commissioned tax collector

    第三十二條稅務機關根據國家有關規定可以委託有關單位代征少數零星分散的稅收，並發給委託代征證書。
  4. Article 48 of the tax collection and management law stipulates that with regard to those who illegally print invoices, the tax authorities shall recriminate the illegally printed invoices, confiscate their illegal gain and impose fines

    《征管法》第48條規定，非法印製發票的，由稅務機關銷毀非法印製的發票沒收非法所得，並處罰款。
  5. Tax payers have the right to refuse to pay the undue tax imposed by working staff of tax institutions

    33納稅人有拒絕稅務機關工作人員多征稅款的權利。
  6. The tax treatment is unfair among different businesses and different tax - payers. the abnormal taxation certainly results in the abnormal development of the bank and securities industry. the difference between the taxation of china bank and securities industry and the foreign taxation that include the taxing scope, the abstraction and materialization of taxation, the taxation operation, the sanction and transparency of tax law, the seriousness of taxing administration and tax policy choice, not only provide the opportunity for the foreign finance institution which can carry out tax planning, moreover tax equity, but also likely lead to that the foreign finance institution lack confidence to china market and policy, finally affect its investment and result in tax unfairness among tax - payers

    長期以來，我國財政與金融的特殊關系使得財政對銀行業實行「特殊」的稅收政策，銀行業整體稅負高於製造業以及非金融性的服務業，中資金融企業稅負高於外資金融機構，過重的稅負使得銀行資本充足率難以保證，發展失去后勁；二是我國銀行業和證券業稅制結構不合理、稅制不規范、不科學，銀行和證券業內部不同行業、不同納稅人之間稅收待遇不公平，畸形的稅制必將導致銀行與證券業的畸形發展；三是我國銀行業和證券業稅制與外國稅制的差異，包括征稅范圍大小、稅制的抽象化與具體化、稅制的可操作性、稅收法律約束力和透明度、稅收執法的嚴肅性等差異，不僅給外資金融機構進行稅務籌劃甚至偷逃稅提供了可乘之機，而且還可能使得外資金融機構對中國市場、對政府政策缺乏信心，而影響其投資，也導致納稅人之間稅負不公。
  7. For a vehicle no longer qualified to tax exemption and having been in service for 10 or more years, the taxpayer shall present the original certificate of vehicle purchase tax payment and the original and copies of motor vehicle driving license to the tax authority in charge when lodging a new tax payment application for the vehicle as per requirements of the measure for administering imposition of vehicle purchase tax

    免稅條件消失、且使用年限超過10年（含）以上的車輛，納稅人依照《征管辦法》規定在重新辦理納稅申報時，應向主管稅務機關提供《車輛購置稅完稅證明》正本和《機動車行駛證》原件及復印件。
  8. Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer

    外商投資企業在國內購置設備，如該類設備屬免稅目錄范圍，可全額退還國產設備增值稅並按有關規定抵免企業所得稅；經稅務機關批準，允許其固定資產加速折舊；取得的技術轉讓收入免征營業稅。
  9. The foreign - invested enterprises handling exports except otherwise provided for may apply to tax authorities monthly for an approval of refund or exemption of value - added tax and consumption tax for themselves or acting as an export agent after customs declaration and listing of the goods as sales in their accounts upon the presentation of related documents

    外商投資企業出口的貨物，除另有規定者外，可在貨物報關出口並在財務上做銷售後，憑有關憑證按月報送稅務機關批準退還或免征增值稅和消費稅。
  10. Tax authorities in various localities should actively organize forces, pay earnest and close attention to the study, training and publicity of the methods and detailed rules. in line with the plan of the state administration of taxation and in combination with the law for tax collection and management and the study, training and publicity of the new tax system, selectively organize invoice - training classes, organize the vast number of taxation cadres and the units and individuals who engage in the printing and use of invoices to conscientiously study the methods and detailed rules, grasp their basic spirit and contents, clearly define their respective rights and duties and make proper preparation for the implementation of the methods and detailed rules

    各地稅務機關要積極組織力量，認真抓好《辦法》及其《細則》的學習，培訓和宣傳工作，根據國家稅務總局的部署，結合征管法和新稅制的學習、培訓、宣傳工作，有重點地舉辦發票培訓班，組織廣大稅務幹部和印票，用票單位和個人認真學習《辦法》 、 《細則》 ，掌握其基本精神和內容，明確各自的權利（力）和義務，為《辦法》和《細則》的貫徹實施做好準備。
  11. Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification, tax relief, tax refund, administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests, fines, tax preservation and tax execution when the taxpayers violate the tax law

    第四章-本章介紹征稅機關確定稅捐債務的功能，例如徵收法定的金額、以會計制度為基礎的確定稅捐方法、基於指數方法評定稅收的方式以及討論課稅處分的法律效力、稅務減免、退稅、行政救濟的概念。第五章-本章探討稅務機關征稅權利的行使以及對納稅人違反稅法時課以過期利息、處罰、稅務保全及稅務執行的手段，並且討論稅務機關征稅權因5年法定期間屆滿而歸于消滅的問題。
  12. There is an all - pervading information asymmetry phenomenon between the department of imposition and taxpayer, inner parts of the imposition department, government and the department of imposition in the imposition and management of revenue

    摘要在稅收征管中，稅收機關與納稅人之間、稅收機關內部、政府與稅收機關之間存在普遍的信息不對稱現象。
  13. In the spirit of this stipulation, the detailed rules for implementation of the tax collection and management law clearly stipulate that those who provide invoices for the tax payer and withholding agent which results in no or less tax payment or cheating export tax reimbursement, tax authorities, besides confiscating the illegal gains, may impose a less than 100 percent fine for paying no or less tax or cheating tax payment

    《征管法實施細則》根據這一規定精神對為納稅人、扣繳義務人提供發票，導致未繳、少繳稅款或者騙取出口退稅款的，明確「稅務機關除沒收非法所得外，並可以處未繳、少繳或者騙取的稅款一倍以下的罰款」 。
  14. In practice, influenced by the traditional tax theory, the taxpayers could not understand the necessity of national tax collecting. they have to pay taxes because of the mandatory rules of country law

    征稅機關的征管以監督打擊為主，征稅機關在思想認識上把納稅人設想為偷稅逃稅者，不相信納稅人能夠依法自覺納稅，為此，制定了各種各樣的規定防範納稅人。
  15. More importantly, tax authorities and multinational enterprises share common understanding on " arm ' s length principle ", which helps to protect tax base of countries concerned and avoid double taxation

    目前跨國納稅人和各國稅務機關己基本就正常交易原則的原則性規定達成共識，正是這種共識保護各國的稅基並避免雙重征稅。
  16. The state council or the department empowered by the state council shall also specify the duty reduction or exemption items of small - scale border trade and draw up detailed rules on such reduction or exemption

    邊境小額貿易減征或者免征關稅的范圍和辦法，由國務院或者國務院授權的機關規定。
  17. Efficiency of tax collection and management is a necessary choice for scientific evaluating the work of revenue departments, and thus an evaluation index system makes the foundation and major concern of this scientific evaluation

    摘要稅收征管效率是評價稅務機關工作效果的主要指標，而評價指標體系的確定是科學評價稅收征管效率的基礎和重點。
  18. Tax assessment rule is widely used to confirm the amount of tax due by the tax department in almost of country

    稅款核定是征稅機關在徵收稅款過程中採取的一項稅款確認制度。
  19. Tax assessment rule consists of the power of tax assessment the tax assessment process and the method of tax assessment. the tax department must use the power under the statutory procedure and method

    稅款核定製度包括稅款核定權、稅款核定程序和稅款核定方法，征稅機關必須按照稅法的規定程序、方法合理行使稅款核定權。
  20. If the taxpayer can not meet obligations - the burden of the proof prescribed by tax laws to declare the amount of tax due or persuade the tax department to confirm the reasonable of the amount of tax due, the tax department has the power vested by tax laws to assess the taxpayer ' s due. the tax assessment rule is base on equal principle and efficiency principle

    稅款核定製度是因為納稅義務人不能承擔法律規定的舉證責任，說明其應承擔的具體納稅義務量，或者說服征稅機關承認其宣示的具體納稅義務量，而由征稅機關根據稅收平等原則，按照稅收效率原則的要求，運用法律賦予的稅款核定權確定納稅義務人應納稅款的制度。
分享友人
分享到 Line

分享到臉書