納稅平等 的英文怎麼說

中文拼音 [nàshuìpíngděng]
納稅平等 英文
equality of taxation
  • 納 : Ⅰ動詞1 （收進來; 放進來） receive; admit 2 （接受） accept; take in 3 （享受） enjoy; take deligh...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 平 : Ⅰ形容詞1 （沒有高低凹凸 不頃斜） flat; level; even; smooth 2 （高度相同; 不相上下） on the same l...
  • 等 : Ⅰ量詞1 （等級） class; grade; rank 2 （種; 類） kind; sort; type Ⅱ形容詞（程度或數量上相同） equa...
  • 納稅 : pay taxes; pay duty納稅對象 object of taxation; 納稅能力 taxable capacity; 納稅憑證 tax payment r...
  1. 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。
  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. 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。
  4. 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。
  5. 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。
  6. 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。
  7. To solve these problems, this paper proposes taking such measures as adjusting tax levels concerning development, possessing and trading links, adjusting tax items, adjusting levy time, and unifying accounting methodologies

    具體設想是，重新調整開發、保有和轉讓環節的稅負水平，調整與房地產行業相關的各種稅種，調整帳款納稅時間，統一會計處理方法等。
  8. At last, based on the basic theory of equality between the rights and obligations, the writer discusses the character, essence and sense of equality of taxation law relations under market - oriented economy, and explores from the two aspects of system construction and idea cultivation, and walks out of the area of misunderstanding of the previous idea of the two sides " rights and obligations, and sets up and perfects modern taxation law relations based on the essence and core of the spirit of contract and the principle of equality

    因此筆者在此基礎上提出了市場經濟下的稅收及稅法概念的界定和對其內涵的理解，進而論述了稅收法律意識的重新構築和貫徹了公平價值和平等原則的稅法原則。最後，筆者以權利義務相對等觀念為理論基礎，論述了市場經濟下的稅收法律關系的性質、本質和其平等性，從制度建設和觀念培養上兩方面探索，走出以往征納雙方權利義務觀的誤區，以「契約精神和平等原則」為本質和核心，構建和完善現代的稅收法律關系。
  9. Through this new definition, people will realize that it is necessary for the country to collect taxes, and it is not only their obligation to pay taxes, but also their authority to enjoy public services. guided by this new tax theory, the legal relationship of tax is not unfair at all. a fair statement of taxing has become the basic principle of the tax law

    這一稅收理論勢必要影響稅法的理論基礎，在這一理論思想指導下，稅收法律關系將不再是傳統觀念上的征納雙方權利義務不平等關系，不應再把納稅人僅界定為「納稅義務人」 ，不能再認為納稅人只是一個義務主體，僅有義務而沒有權利了。
  10. 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。
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