Tax assessment rule is widely used to confirm the amount of tax due by the tax department in almost of country. 税款核定是征税机关在征收税款过程中采取的一项税款确认制度。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits. 因为在增加应纳税额和课以处罚之后,税收官员就可以依据民事程序扣押财产以支付增加的税款,以次收缴违法者所获得的利润。
A study on perfecting the assessment of tax payment 关于完善纳税评估工作的几点探讨
Tax assessment is a kind of work to improve the quality of tax levy. 纳税评估是提高税收征管质量的一项管理工作。
The assessment of tax payment is a universal way of tax administration in the world. 纳税评估是国际上一种较为通行的税收管理方式。
With the Integrated Resource Planning Assessment ( IRPA) model, effects of the carbon tax and energy tax introduction on technological selection, power price and local air pollution in power industry of China were studied. 通过应用电力部门综合资源规划评价模型(IRPA),对在电力部门引入碳税和能源税后对发电技术选择、电价以及相应的环境排放的影响进行了研究。
The meaning of the tax cost includes the costs of assessment and excution and the social cost of tax. 税收成本的涵义包括税收的稽征、执行成本和税收的社会成本。
Research on Entropy for Risk Assessment of Tax Planning 风险熵量度税务筹划风险研究
Tax assessment is the core link of tax management and tax administration, as well as a new measurement to strengthen supervisory of tax source. 纳税评估是税源管理的核心环节和税源监控环节,是加强税源监控管理的一项新举措。
Through the promotion and application of the past year, the Shenyang City that the IRS tax assessment for more sources of tax revenue to strengthen management, improve tax collection and management quality, optimizing the tax service the important role played by. 通过一年来的推广应用,沈阳市国税局越发感到纳税评估对于强化税源管理、提升征管质量、优化纳税服务所起的重要作用。
The third part of the Weinan Local Taxation Tax Assessment of the problem in the practice of constructing the tax assessment system. 第三部针对渭南地税纳税评估实践中的问题构建纳税评估体系。
Improve accuracy and completeness of the basis data on risk identification. Establish and consummate the risk assessment sub-sector model of tax enforcement, the implementation of dynamic risk assessment. 提高用于风险识别的基础数据的准确性和完整性,建立和完善分行业税收执法风险评价模型,实行动态的风险评估方法。
Finally, this paper puts forward some strategies to the tax assessment of real estate corporate income tax. 最后,提出对房地产企业所得税纳税评估工作的对策建议。
Most developed countries have had built many different characteristics assessment evaluations molds to keep a scientific and reasonable development of tax administration. 多数发达国家为了税收管理的科学、合理发展,都先后建立起了各具特色的纳税评估体系评估模型。
In the second part of the tax assessment on the basic theory of tax assessment, first explained the meaning, interpretation of the meaning tax assessment, including the characteristics of tax assessment and classification of the functions of tax assessment and positioning. 在第二部分关于纳税评估的基本理论中首先阐明了纳税评估的含义,阐释纳税评估的内涵包括纳税评估的特征和分类,并对纳税评估的职能进行定位。
It would be more viable to analyse the building and improvement of the tax payment assessment system from the perspectives of the State Administration of Taxation, tax collection and administration, and tax payment services. 纳税评估体系的建设和完善应该从国家税务总局层面,从税收征管、纳税服务工作统筹规划中寻求切入点更具可行性。
To establish the tax assessment index is the core of the tax assessment, the state taxation administration announced a series of tax assessment indexes in the document. 在该办法中,国家税务总局认识到建立纳税评估指标是开展纳税评估工作的核心,由此公布了一些重要的纳税评估指标。
Based on the results of previous studies and combined with the characteristics of small and medium-sized cities, this paper discusses the assessment of the property tax base of small and medium-sized cities. 本文在前人的基础上,结合中小城市的特点,对中小城市物业税税基评估问题进行探讨。
Tax assessment came into being accompanied by strengthening management of revenue sources and reducing tax wastage to the objective needs, also is a kind of advanced tax management methods most commonly used in developed countries and regions. 纳税评估制度是伴随着税务机关强化税源管理、减少税收流失的客观需要而出现的,也是目前大多数发达国家和地区普遍采用的一种先进的税收管理办法。
Since Beijing Local Revenue carried out tax assessments on the real estate in 2003, some provinces and cities had achieved initial success in the tax assessment of real estate corporate income tax. 自2003年北京市地方税务局对房地产行业开展纳税评估以来,部分省市在房地产企业所得税纳税评估工作中取得了初步成效。
Construction of a sound assessment of the tax system has become necessary, the tax assessment system is conducive to improving the tax assessment, so that the tax assessment more scientific and reasonable. 构建完善的纳税评估体系已经成为必需,纳税评估体系的建立有利于完善纳税评估工作,使纳税评估的结果更加科学合理。
Fourth, in view of the present enterprise tax free big current situation, put forward to strengthen the tax assessment, establishment of building ceramics industry minimum tax warning line model. 第四,针对现在企业纳税随意性大的现状,提出强化纳税评估,建立建筑陶瓷行业的最低税负预警线模型。
In the study of basic theory, the paper introduced SWOT analysis and risk assessment diagram method to assessment risk of corporate tax, and appropriate draws on relevant management knowledge, better reflects the interdisciplinary cross-integration. 本文在基本理论的研究中引入了SWOT分析法、风险评估系图法评估企业税务的风险,适当借鉴了管理学的相关知识,较好地体现了学科间的交叉融合。
First, we summarize the existing assessment methods of the export tax rebate, and point out their strengths and weaknesses. 先是对已有的出口退税制度有效性评估方法做了总结,指出了其优势和不足。
To be concrete, we have to improve the property registration system and property assessment system and define the position of local tax of property tax. 具体而言,我们应完善不动产登记制度,完善财产评估制度,明确物业税的地方税地位,探索物业税征管的新方法。
Along with our country real estate industry income tax assessment reform continuously and deeply, the use of mature tax assessment system to perfect the real estate industry income tax assessment can be expected soon. 随着我国房地产行业企业所得税纳税评估的不断改革和深入,运用成熟的纳税评估体系来完善房地产行业企业所得税纳税评估工作指日可待。
First of all, an assessment the development of tax audit, followed by the definition of our inspection of law enforcement according to relevant laws and regulations of the state. 首先将对我国税务稽查的发展、概念进行评析,其次通过国家相关法律规章制度对稽查执法权权利、义务的规定,对我国稽查执法权进行界定。
Tax Assessment traceable in the theory of tax compliance is a tax-judgment acts of non-compliance, measurement, controlling the loss of tax revenue, improve the efficiency of tax collection and management has an important role. 纳税评估溯源于纳税遵从理论,是对纳税不遵从行为的评断、测量,对于控制税收流失、提高税收征管效率有着重要作用。
The second chapter introduces the definition and theoretical basis, mainly defined related concepts of property tax base assessment, the theoretical basis of the tax base assessment and the Hedonic model. 第二章为概念界定及理论基础,主要将物业税税基评估中的相关概念进行界定,并对对税基评估和Hedonic模型的相关理论基础进行介绍。
At the same time, the paper gives the corresponding policy recommendations for institutional environment ( e.g. land regulations and laws, land assessment, property rights, revenue allocation) for the optimization of land tax system. 同时对土地税制的优化所需要的法律法规、地价评估、产权登记、收益分配等制度环境建设提出了相应的对策建议。