稅收法規 的英文怎麼說

中文拼音 [shuìshōufǎguī]
稅收法規 英文
revenue regulation
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 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...
  • 法 : Ⅰ名詞1 （由國家制定或認可的行為規則的總稱） law 2 （方法; 方式） way; method; mode; means 3 （標...
  • 規 : Ⅰ名詞1 （畫圓形的工具） instrument for drawing circles 2 （規則; 成例） rule; regulation 3 [機械...
  • 稅收 : tax revenue稅收參考價格 tax reference price; 稅收分享 tax sharing; 稅收負擔 tax burden; 稅收管理 ...
  • 法規 : laws and regulations; rule
  1. 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。
  2. On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious.

    在簡要回顧建國以來偷稅罪刑事立法的基礎上，辨析若干具有代表性的偷稅罪定義，並重新作出如下界定， 「偷稅罪，是指納稅人或扣繳義務人故意違反稅收法規，逃避繳納稅款，情節嚴重的行為」 。
  3. Under most civil tax laws, tax returns and most civil enforcement actions have some degree of confidentiality from public scrutiny

    根據大多數民事稅收法律規范，納稅申報表和大多數的民事強制執行案件都有一定程度的保密性，不對公眾公開。
  4. Circular on the question concerning the relations between finan - cial and

    國家稅務總局關于外商投資企業的財務會計制度與涉外稅收法規關系問題的通知
  5. Fourthly, it is helpful for the information share between the departments, to prevent avoiding tax and the occurrence of the repetitious taxation. the tax source control used in internet mainly includes four aspects : the first one is the construction of the first to the third step of golden tax project, the second one is the construction of the government portals of tax authority and the internal automation of official business, the third one is the conversion from general taxpayer point for a little net on report to the internet report, the fourth one is chinese tax revenue collection and management system v2. 0 s operation on line

    網際網路環境下稅源管理的新思路包括轉變傳統稅源管理理念，構建適應網路經濟發展的新型稅務人才隊伍，構建稅務機關與企業的共享平臺和保障信息安全;加強企業網上交易后臺監控，加強與公安、海關、工商、銀行等相關部門的信息共享，加強相關稅收法規的修訂，加強執法檢查力度，加強對企業的納稅評估，加強世界各國間的反避稅合作。
  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. Taxes, regulation, and subsidies were all used as mercantile policies, but the primary ones that affected the colonies were the navigation acts

    稅收、法規以及補貼均為重商主義政策手段，但影響殖民地的主要政策措施為《航海條例》 。
  8. At first, finance and tax law must be set into constitution, so as to reflect the spirit of fiscal constitution

    首先，將財政稅收法規入憲，在憲法中體現財政稅收精神。
  9. In the procedure of combining into chinese rule of law, it had suffered all kinds of trouble, for example, try out the law, policy replace the tax law, confer the power of legislation etc. the problem in tax law explains such as administration power is too serious, the explain ownership is too misty, the effect is at will, in the tax law being put into practice, such as revenue from tax according to plan, reduce tax - free handles, the contradiction between tax and fee etc. reflect the distance between the ideal and the realistic

    在移植並鍥入到中國的法治化進程中，遭遇了種種規避和背離、錯位與隨意、變通與沖突的困境，如稅法制定中的法律試行、法律政策化和授權立法問題，稅法解釋中的行政權力色彩濃厚、解釋主體歸屬模糊、解釋的效力隨意問題，稅法實施中的稅收計劃、減免稅處理、稅費之爭問題等，一程度上反映了稅收法定主義理想與現實之間的距離。
  10. According to these analysis, we can give the taxation basic law a clear position during the system of taxation law : taxation basic law is the total laws to regulate the relations of taxation, legislated by the highest organ of state power, which is the constitutional laws during the taxation system, and whose position and strength is the highest, to control, restrain, refer and coordinate other taxation laws

    這樣我們可以對稅收基本法在法學及稅法學理論中，在稅法體系中有一個明確的定位：稅收基本法是由國家最高權力機關制定的，關于稅收基本問題的立法，是稅法體系中的「小憲法」或母法，在稅法領域有著最高的法律地位和法律效力，對各單行稅收法律法規起統領、約束、指導、協調的作用。
  11. Taxation rebate is a mechanism that entitles the enterprises or companies, based on the laws and regulations of a country, to get back some indirect tax from the government after exporting their products, value added tax and excise tax for example, so that they could sell their products in the international market at a more competitive price. generally, the mechanism is implemented in the hope that the export sales of the whole country would be improved, and the macro economic condition could be ameliorated as a result

    出口退稅是指一個國家根據本國稅收法律的規定，對已經報關離境的出口商品，將其在出口前生產和流通各環節已經繳納的國內增值稅或消費稅等流轉間接稅的稅款退還給出口企業，使出口商品以不含稅的價格進入國際市場，從而促進該國的對外出口貿易，同時調節與控制經濟運行的做法。
  12. In my paper, after analyzing the subsistent issues and the maladjustment of tax policies, integrating the situation of our country and the practical complexion as a developing nation, i discuss that we should preserve the regulations of relating to the tax neutrality and tax non - neutrality to improve and optimize tax policies, tax regulations, tax laws and tax systems when our country enters to the wto

    當前我國稅收政策存在許多的問題及與wto規則不適應之處，應結合我國國情和作為發展中國家的實際情況，從稅收原則、稅收法律、稅收制度各個方面，探討加入wto后的稅收政策。加入wto后，我國稅收政策設計必須在wto框架下遵循稅收中性和非中性（宏觀調控）相結合的稅收原則。
  13. The dissertation emphasize : the legal relations of taxation is defined by taxation laws, developed during taxpayer nation and collection power, during which is the rights and duties " of them ; it is made up of four legal relations of taxation between the three main parts ; therefore, the core content of taxation basic law is the design about rights and duties of tax collection and payment, and those should be regulated as parts of laws during the taxation basic law

    本文認為，稅收法律關系是由稅法確認和調整的，在國家稅收活動中各方當事人之間形成的，具有權利義務內容的社會關系；稅收法律關系是由三方主體間的四重法律關系所組成，其基本內容是征納雙方的權利和義務；其本質屬性是平等性。鑒於此，作為以稅收法律關系為調整對象的稅收基本法，其核心內容應是對征納雙方權利義務的設定；稅收基本法應以征納權利義務關系為線索來組織完整的邏輯結構，並將征納主體的權利義務直接在稅收基本法中明確規定。
  14. Understand chinese accounting standards and tax legislation

    了解的中國會計準則及稅收法規知識。
  15. Tax regulations are based on laws that are enacted by legislative bodies, interpreted by the courts, and enforced by designated administrative bodies

    稅收法規是在法律基礎上，由立法機構頒布，由法庭解析並由指定的行政部門來強制執行。
  16. As we know, taxation is closely related to accounting. the difference between accounting system and tax law results from their relationship, which mainly consists in their aims

    在本文中，將其定義為是我國有關稅收的所有法律規范的總稱，從法律級次上分，包括稅收法律、稅收法規、稅收規章和規范性稅收文件。
  17. By demonstrating the reasonableness of separating accounting system and taxation through the comparison of their inherited relationship and the international practices, the writer covers the relevant topics of the discrepancy and the reconciliation of accounting system and taxation in china

    本文從會計與稅收之間的關系著手，結合國際比較，論證了我國選擇「會稅分離」模式的合理性，並在此基礎上，對我國會計制度與稅收法規之間的差異及協調等相關問題進行了有益的探討。
  18. The first part is about the standard, which is used to separate tax accounting from financial accounting ; in particular the standard is the relationship between tax accounting and financial accounting. according to the former analysis, a conclusion is drawn : the differences between tax accounting and financial accounting derive from the tax regulations and accounting principles

    首先說明本文採用的劃分稅務會計模式的標準是依據財務會計與稅務會計的關系，由此分析得出稅務會計與財務會計差異的根源來自稅收法規與會計準則的不同，其次介紹了稅務會計模式的構成及其影響因素分析。
  19. Both the reformation of china accounting standards and taxation and the economy ’ s market - directing & globalization enlarged the discrepancy between tax regulations and accounting standards. the discrepancy had become an urgent problem for the management of taxation and the work of accounting

    隨著經濟市場化和國際化的日益加強，我國會計改革和稅制改革也在不斷地深化，在這一過程中，會計制度與稅收法規之間的差異及其影響呈現日益擴大的趨勢，目前已成為當前稅收征管和會計工作中一個亟待解決的重要問題。
  20. However, the author thinks : both methods follow accrual basis. the major difference between the two methods lies in that taxes parable method should take tax laws as the leading factor to deal with the income tax accounting, while tax effect accounting should take accounting regulations as the leading factor to deal with the income tax accounting

    然而，筆者認為：應付稅款法與納稅影響會計法都遵循了權責發生制，兩者的主要區別在於，應付稅款法是以稅收法規為主導來處理所得稅會計問題，而納稅影響會計法則是以會計法規為主導來處理所得稅會計問題。
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