徵收機關 的英文怎麼說

中文拼音 [zhǐshōujīguān]
徵收機關 英文
government revenue collecting offices
  • 徵 : 名詞[音樂] （古代五音之一 相當于簡譜的「5」） a note of the ancient chinese five tone scale corre...
  • 收 : Ⅰ動詞1 （把攤開的或分散的事物聚集、合攏） put away; take in 2 （收取） collect 3 （收割） harvest...
  • 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...
  • 徵收 : collection
  • 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. Part iiilegal issues upon the reform of toll and tax in countryside this part is concentrated to show six problems that the reform of toll and tax in countryside is to be up against and is to be peremptorily settled as following : the first one, in the confirming of agricultural tax, it is very difficult to protect the farmer ' s rights fairly because of unscientific of the evidence at assessment, highly of tax rate, and the absence of law and statute correlatively ; the second one, on the tax levying, there lack of legal systems that is to supervise and run, especially lack of law and statute which lead to collect agricultural special tax canonically ; the third one, the reform of toll and tax in countryside extrudes unbalance burden among farmers and countries, and lead to unevenly between subject of tax payment, which breaches the legal rule of balanceable tax ; the fourth one, the reform of toll and tax in countryside faces the danger that farmers " burden tends to rebound because of weakly carry through legal rule on tax statutory and absent of law and statute correlatively ; the fifth one, the reform of toll and tax in countryside affects the finance and revenue - expenditure auditing of the grass roots and father affects the grass roots to raise fee upon public construction and education, as a result, there ' s more charge that is out of law, the monocracy of grass roots " finance ought to be carry out ; the sixth one, legal measures connect with the reform of toll and tax in countryside in dire need of to be built, which mainly conclude legal system that adjust country social security, country compulsory education and country debt

    第三部分? ?農村稅費改革的法律課題集中展示了農村稅費改革所面臨且亟待解決的六大法律問題。即：其一，在確定農業稅上，計稅依據不科學、稅率偏高、相關法律規范缺失，無法平等保護農民的合法權益；其二，在農村稅收的徵收上，缺乏行之有效的法律監督和運行機制，尤其是農業特產稅的徵收缺乏保障據實徵收的法律規范;其三，稅費改革凸顯農民之間、農村之間的負擔不均，使納稅主體的權利義務失衡，有悖稅負均衡的法律原則;其四，由於稅收法定主義沒有得到有效貫徹，規制農民負擔反彈方面的法律法規缺位，致使農村稅費改革潛伏著農民負擔反彈的風險;其五，稅費改革影響基層組織的財政收支，進而影響鄉村公益事業建設及教育經費的籌措，引發稅外亂收費沉渣泛起，基層財政體製法治化勢在必行;其六，與稅費改革相關的配套法律措施巫待構建，主要是農村社會保障法律體系、鄉村義務教育和鄉村債務疏導的法律支撐魚待構建與完善。第四部分一一農村稅費改革與相關法律制度的構建基於上一部分提出的法律問題，力圖構築農村稅費改革的法律框架並提出相應對策。
  3. If the representative office ( ro ) performs those non - direct activities for the client of its non - resident head office or other non - resident foreign companies on a fee basis, then the income derived from those activities is taxable under the prc income tax rules. the representative offices that do not carry on business activities or the ro s that carry on non - taxable activities, can submit applications to the tax authority for the granting of a tax exemption certificate. however, the exemption does not apply to the income earned by the staff of the representative office ( ro ) including the chief representative

    根據現行稅法規定，來自香港地區的常駐代表機構從事各項代理、貿易等各類服務性代表機構，由於此類代表機構從事的各項業務，主要是依照其總機構的要求開展的，沒有直接與服務者簽定合同或協定，其提供服務應歸屬于該代表機構的收入，通常由其總機構統一收取，對該類代表機關可採用按經費支出換算收入方法確定其收入額並據以徵收所得稅。
  4. Under this chance and possibility connected, added different policy of farmland conversion distribution division of income, with game theoretical model to analyze the relation between superintendent and impose, acreage and impose, it draws a view that these redistribution relation accelerates farmland conversion. part 3 is about chapter 5 and chapter 6. chapter 5, aims and principles of mechanism of land income distribution are explained by new means and points of view in market economy

    在可能和機會相結合的條件下，加上農地非農化過程中收益再分配的不同選擇，用博棄論模型來分析監督人與徵收人之間和用地人與徵收人之間的關系，減少農地非農化收益非規范的再分配，這些利益再分配關系導致農地非農化的加速
  5. It is from our country ’ s tax law administrative realm, use summarized, compared and more empirical methods make a legal analysis with the definition, nature, the exercise of the tax subrogation in the theory. at the same time in practice provide some useful comments and suggestions for the tax subrogation system

    根據新《中華人民共和國稅收徵收管理法》第五十條的規定，稅收代位權是指，對于拖欠稅款的納稅人到期的債權等財產權利，稅務機關可以依法向納稅人的債務人追索以抵繳稅款。
  6. With the cases which are retlising to accept admirlistrative punishment, refusing to accept administratix / e coercive measures, retlising to accei ) t the resolution, issued by admin1strative organs, for changing, terminat1ng or disso1vlng some certiticate, retlising t ( ] accept the resolution, issued by administrative organs, for confirming the ownership or utilize ol natural resources. considering the fact that administrative organs infring rlghts of the aut ( ) nomous management, considering the tac1 the thrm contract is changed, abolished ( ) r interfered by administrative organs. considering adminlstrativc organs illegall } levy propertives, apportioned charges, collect capitais, or demand perform1ng other duties, considering administrative orga11s, according to the lau ", shouid issue some certificates or sanction, register some other things which have n ' t be ( : n done, applying administrative organs for performing some legal duties which have n ' t been pefformed, applying adrninistrative organs for issuing consolations, social insurances or the lowest funds of life which have n ' t been issued and considering the concrete administrative conduct of administrative organs infringes other ll legitimate rights and interests

    本文運有我國有關法學理論，並結合《行政復議法》的相關規定，對行政復議范圍進行了分析和研究，其中第二章對具體行政行為的復議范圍進行了分析，包括：不服行政處罰決定的行政案件：不服行政強制措施的行政案件；不服行政機關變更、終止、撤銷有火證書的決定的案件；不服行政機關確認自然資源的所有權或者使用權的決定的案件；認為行政機關侵犯合法的經營自主權的案件；認為行政機關變更、廢止或者干涉簽訂農業承包合同，侵犯其合法權益的案件；認為行政機關違法徵收財物、攤派費用、強行集資或者違法要求履行其他義務的案件；認為符合法定條件，申請行政機關頒發有關證書或者審批、登記有關事項但行政機關沒有依法辦理的案件；申請行政機關履行某些法定職責，行政機關沒行依法履行的案件；申請行政機關依法發放撫恤金、社會保險金或者最低生活保障費，行政機關沒有依法發放的案件；認為行政機關的其他具體行政行為侵犯其合法權益的案件等。
  7. In terms of establishing a land bank, some have suggested measures such as resumption, hill leveling and reclamation ; others have suggested simply to provide incentives to the private sector to create land

    有關設立土地儲備的方法，有市民建議徵收土地及移山填海；其他市民則建議鼓勵私營機構開拓土地，或寬減稅項以吸引外商投資。
  8. Specific measure is, change enterprise loses a this business severally the method of emeritus cost, change to be united to enterprise and worker according to fixed computational cardinal number and extraction scale by social insurance device or tax authority collect emeritus fee, form the emeritus fund that consolidates management by the society, the emeritus charge of company worker extends directly by social insurance device, or entrust bank, post - office generation hair and entrust an enterprise to extend, in order to achieve balanced with the emeritus expense burden that reduces an enterprise, the equal competition that is an enterprise creates a condition

    具體辦法為，改變企業各自負擔本企業退休費的辦法，改由社會保險機構或稅務機關按照一定的計算基數與提取比例向企業和職工統一徵收退休費用，形成由社會統一治理的退休基金，企業職工的退休費用由社會保險機構直接發放，或委託銀行、郵局代發以及委託企業發放，以達到均衡和減輕企業的退休費用負擔，為企業的平等競爭創造條件。
  9. The value of the procedure could be well reflected by the auditing and instructing responsibility of the administrative bodies, according to which the legal rights of taxpayers could be fairly guaranteed, and a basic balance between the procedure rights of taxpayers and imposing power of taxation bureau could be reached

    其程序價值在於通過設置稅務機關在匯算清繳期間應履行的對納稅人正確納稅所負有的審核、教示等的程序義務，來保障納稅人的合法權益，實現納稅人的程序權利與稅務機關徵收權力的基本平衡。
  10. Article 57 taxation authorities shall collect in full the extra charges of education funds, all of which shall be controlled by the administrative departments of education and used mainly for the enforcement of compulsory education

    第五十七條稅務機關依法足額徵收教育費附加，由教育行政部門統籌管理，主要用於實施義務教育。
  11. Article 31 a taxation authority may collect taxes based on an examination of the relevant accounts, assessment, inspection, fixed period fixed amount collection and other such methods

    第三十一條稅務機關可以採取查帳徵收、查定徵收、查驗徵收、定期定額徵收以及其他方式徵收稅款。
  12. It is to point to taxpayer, withhold obligor, dai zheng ' s person to use electronic data switch, email, cable, telex to perhaps be faxed wait for method to deal with what pay taxes is declared or the newspaper sends era to buckle acting capture, generation to receive acting capture report to express to declare means to the tax authority

    是指納稅人、扣繳義務人、代徵人採用電子數據交換、電子郵件、電報、電傳或者傳真等辦法向稅務機關辦理納稅申報或者報送代扣代繳、代收代繳報告表的申報方式。
  13. As of april 1, 1997, self - employed industrial and commercial households with a certain scale of operations and privately - operated enterprises taxed at regular intervals in fixed amount, enterprises leased and contracted by individuals for operations shall establish comprehensive accounting books pursuant to the uniform state accounting rules, and tax offices shall enforce tax collection on audit of accounts with respect to them

    從1997年4月1日起，達到一定經營規模的個體工商戶和按定期定額徵收稅款的私營企業、個人租賃承包經營的企業要按照國家統一的會計制度全面建帳，稅務機關應對他們實行查帳徵收。
  14. 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。
  15. Article 12 the manufacturer shall pay to the government treasury, prior to the 15th of the following month, the tax payable on the tobacco or alcohol products removed from the factory in the current month, and file with the competent tax collection authority a tax return in the form prescribed by the ministry of finance, setting out the tax payable and attaching the tax payment receipt thereto

    第12條產制廠商當月份出廠菸酒之應納稅款，應于次月十五日以前自行向公庫繳納，並依照財政部規定之格式填具計算稅額申報書，檢同繳款書收據向主管稽徵機關申報。
  16. At the same meeting yesterday of the wto ' s dispute settlement body, beijing forced a delay in the establishment of a panel to investigate its tariff surcharge on auto parts

    昨日，在世貿組織爭議解決機構的同一次會議上，中國政府力促推遲成立一個調查小組，該小組將對其超額徵收汽車零部件關稅進行調查。
  17. Deferred tax assets are offset against deferred tax liabilities when they relate to income taxes levied by the same taxation authority

    遞延稅項資產可抵銷遞延稅項負債，但這些資產和負債必須與同一稅務機關徵收的所得稅有關。
  18. In simple terms, the agreement will bring about tax savings in respect of certain income to belgian and hong kong investors doing business in each other s jurisdictions. it also formalizes the tax relief being offered by the two tax authorities at present, thus providing a further level of certainty and stability to existing and potential investors alike

    簡言之，這項協定會為比利時和香港的投資者在彼此的地方經商所賺取的某些收入節省稅款，並正式確立目前兩地徵稅機關提供的稅項寬免安排，為投資者及有意投資的人士提供一個更明確穩定的投資環境。
  19. In cases other than taxes referred to above including but not limited to sales and use taxes, value added taxes, property taxes and other taxes or duties imposed by any taxing authority on or with respicet to this agreement, the cost of such taxes or duties shall be borne by adopter

    除了上述提到的包括但不限於銷售和使用稅、印花稅、增值稅、財產稅和其他稅或者任何其他有關該協議的授權機構徵收的關稅之外，這類稅或者關稅應由採用者承擔。
  20. Thirdly, clarify the properties and categories of lijin, the scope and ratio of lijin collection, the collecting subject and system, the revenue and expenditure of li jin

    再次分辨厘金的性質與種類；明確厘金的徵收范圍與徵收比率；弄清厘金的徵收機關與徵收制度；認定厘金的收入與支出。
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