taxation law 中文意思是什麼
taxation law
解釋
稅法-
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。 -
Next, the paper analyzes the adjustment of our country " s other economic laws beyond the three main fields, including anti - unfair competition law, anti - trust law, security law, the law of corporation, partnership law, enterprise bankrupt law and taxation law system
再次，對wto協議涉及三大領域以外的我國其它經濟法律調適，包括反不正當競爭法、反壟斷法、證券法、公司法、合夥企業法、企業破產法和稅收法律制度等方面的內容進行了初步的探索。 -
According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due
按照現代稅收債務法律關系學說，稅收債務依課稅要素的滿足而成立，納稅義務人有按照稅法規定辦理納稅申報，宣示其具體納稅義務量的義務。 -
I want to discuss the objective existence of taxation power and the importance of the taxation law which clarifying the essential relationship between taxation power and taxation law. second
從理論上論述稅權的客觀存在及對稅收法治的重要意義，明析了稅權與稅收法治間理論上的本質聯系。 -
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。 -
This dissertation is aiming to obtain something good to develop and improve our taxation legal system, with the comparison of the two tax law of the two nations, which is more significant for our china, which has short history of the legal system of taxation. it consists five parts. in the former four parts, it offers the comparative research of the two nations in building taxation law, tax administration system, taxation system, distribution via taxation respectively
本論文正文共分五個部分，第一部分從模式和內容方面對中美稅收法律建設進行比較；第二部分對兩國稅收法製作用下的稅收管理體制進行比較，主要從管理機構、征管模式、分稅制進行比較；第三部分對中美稅制進行比較，主要在稅制結構、稅負以及稅種結構；第四部分中美稅收分配關系比較，主要從其作用結果比較，對三種主要的稅法予以比較。 -
The thesis divides the taxation powers into country power government power and citizen power by the essential characteristic of taxation law and the movement regularity of taxation revenue
本文依據稅收法律的本質特性和稅收運動規律，將稅權分為國家稅權、政府稅權和公民稅權三大類。 -
Now in the industrial countries the occupational pension has been rather mature and become an important source of income for the retiring citizens. we specifically introduced the operation of the 401 ( k ) scheme - the most famous annuity scheme - - in the united states, whose name comes from the 401 ( k ) provision in the taxation law
在西方眾多的企業年金計劃中最為有名的是美國的401 （ d計劃，其因為美國《國內稅收法案》中的401m ）條款而得名，它對我國今後企業年金計劃的制定和運行有著十分重要的指導意義，因此對其運作特點筆者作了特別介紹。 -
Since the electronic commerce law is a branch of law at its early development, researches on this area are relatively immature when compared with other branches of economic law. it is particularly noticeable in the taxation law of electronic commerce
鑒于電子商務法律中起步較遲，與其它金融法律理論相比，國內外關于國際電子商務法律問題的研究尚欠成熟，尤其是在電子商務稅法方面，更形脫軌。 -
An analysis of taxation law case teaching
稅法案例教學探討 -
The entity value of taxation constitutionality is a criterion to judge whether or not " a tax law deserves compliance ". it is the constitutionality logos, principle value goal independent of taxation law system
稅收法治的實體價值是判斷一個稅法是不是「值得遵從的良好稅法」的標準，是獨立於稅收法律制度以外的法治理念、原則和價值目標。 -
Fundamentals of accounting, business law, business mathematics, fundamentals of law, physical education, financial accounting, philosophy and political theory, computer, computerized accounting applications, business statistics, budgeting and forecasting, preparing financial reports, social analysis and government policy, accounting practices, fundamentals of taxation law, business negotiation skills
會計學基礎、經濟法、高等數學、財務會計、計算機應用基礎、會計電算化、管理會計、商務談判技巧、稅法與稅法會計、會計報表分析、財務管理。 -
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。 -
In the base of above things, cba company constantly goes to recession from booming, and violates the regulation of taxation law at last, then commits offense
在此基礎上， cba公司不斷地從繁榮走向衰退，並最終違反稅法規定，走向犯罪。 -
A total of 36 assistant assessors had successfully completed the two - year training course on taxation law and practice during 2003 - 04
在2003至04年度， 36名助理評稅主任完成了為期兩年的稅務法例及執行課程。 -
On the basis of the overall thinking, the thesis will elaborate the problems from three views : first. the inadequate of taxation power protection and the taxation law
根據這一總體思路，全文共分三大部分進行深入研究: 1 、稅權保護的缺失與稅收法治。 -
The dissertation consists of introduction and three main parts as the following ( approximately 3, 5000words ) part i, the author explains the concept of taxation law ' s equality
論文由引言和正文的三個部分組成，約3 ， 5000字。第一部分，稅收平等概念解讀。 -
It deals with both the chinese legal system and the common law system as in commonwealth countries, including contract law, property law, corporation law, labor law, taxation law and consumer protection law
它涉及中國法律系統和發達國家的一般法律系統，包括合同法，財產法，公司法，勞動法，稅法和消費保護法。 -
According to two parts above, the author makes the rhetorical remedy measure of present system, draws view - point of model between fairness and efficiency, insist the principle " efficiency comes first to balance equity " when designing the taxation law system
在前兩部分理論構建的基礎上，筆者就我國現行的制度缺陷作了理論上的補救，並對稅法上公平與效率的模式選擇提出觀點，認為在稅法制度設計中主要應堅持「效率優先，兼顧公平」的原則。 -
Caution should also be exercised to ensure that the relevant provisions of the ordinance or the relevant case law interpretation and practice of those provisions have not changed as the inland revenue department is bound to apply the current taxation law
此外，亦須小心確定《稅務條例》的有關條文或解釋及執行該等條文的有關案例沒有改變，因為稅務局必須施行現行的稅務法例。
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