The principal direct tax is income tax, in which the person who receives the income pays the tax. 首要的直接税是所得税,由有收益的个人付税。
John Gu, principal and Chinese tax specialist at KPMG, says, Now it is likely that there will be Chinese tax liability. 毕马威(KPMG)负责人、同时也是中国税务专家的古军华(JohnGu)指出:现在,可能会出现在中国纳税的义务。
The announcement also clarified that the principal owners of Chinese shares held through the agency of a QFII-approved bank or fund manager would be allowed to make claims for the tax relief. 上述宣布还澄清了一点,即通过QFII批准的银行或基金管理公司持有中国股票的主要所有者,将获准申请减税。
Only 4.7m private-sector jobs were created from June 2001, when the principal Bush tax cuts were enacted, to the onset of the recession, and most of those were wiped out in the last year of the Bush presidency. 从2001年6月布什减税措施的主要部分实施,到经济开始衰退,私人部门就业岗位仅仅增加了470万个,且其中大多数都在布什任期的最后一年消失。
When modifying administrative litigation law and constituting principal of tax law, the government should specifically prescribe the scope of accepting cases, qualification of the plaintiff, burden of proof, and other indispensable things of taxpayer litigation. 应当在行政诉讼法的修改和税法通则的制定中,对纳税人诉讼的受案范围、原告资格、举证责任等作出特别规定。
There is a multiple principal agency relation in the tax loss process among the tax payer and government, the government and tax payer, and the government, the tax authority and the tax collectors. 同时,税收流失也表现为征税中存在的纳税人与政府、政府与纳税人以及政府、税务机关与税务人员三种委托代理问题。
An unduly wide gap exists between income distributions, which is one of the principal contradictions confronted now in our society while personal income tax can play a special role in regulating them. 收入分配差距过大是我国当前社会生活中的主要矛盾之一,而个人所得税具有调节收入分配的特殊功能。
Seen from our practical situation, private capital has strong will to enter into market and to be the principal part of venture capital, but the burden of tax is too heavy. 从当前的现实情况来看,民间资本有参与市场、参与风险投资的强烈愿望,但不堪税负之苦。
The basic conclusion of this dissertation toward reality is that the principal problem of peasants 'tax in contemporary China is the unreasonable tax apportion between different stratification of peasants, which is stemmed from the contradiction between the peasants' stratification and the tax system of equal apportion. 本论文针对现实问题的一个主要结论是,当代中国农民负担中的主要问题在于农民各阶层负担畸轻畸重,其原因在于平摊的税费负担方式与农民分化之间的矛盾。
In a certain sense, taxation is a game between the principal party of tax levying and that of tax paying under the administration of tax laws, rules and regulations. 从某种意义上说,税收就是征税主体与纳税主体在一定的税收法规和税收管理制度下所进行的博奕。
While village organisms have lost the capacity of collecting taxes and fees forcibly, and turn to utilize informal connection principal to make game with those peasants who did not fulfill tax and fee in order. 当乡村组织失去了强行征收税费的能力时,面对农民的这种非经济诉求,便转而运用非正式的权力方式与那些尚未完成税费上缴任务的农民展开博弈。
The informed party is called agent and the other is called principal. Because of the existence of uncertain, system defect and poor information system, there are lots of asymmetric information in tax collection. 由于税收信息本身多样和不确定、税收法规的不确定、制度缺陷和税收征管信息化程度低的存在,使得在税收征管中存在着大量的信息不对称现象。
After the fulfillment of the tax reform in 1994, mainly covering the restructuring of Value Added Tax, the reform on enterprise income tax system, as one of our double principal tax systems is going on. 1994年以增值税为中心的流转税制改革完成之后,当前作为我国两大主体税种之一的所得税改革正在紧锣密鼓地进行之中。
Our tax preference policy to the FDI enterprises whose principal part is income tax reductions has had a positive effect on the increasingly enlargement of the scale of foreign capital utilization. But in carrying out the policy, there is also some problems. 以所得税减免为主体的我国对外商直接投资企业的税收优惠政策,对我国利用外资规模的不断扩大起到了积极作用,但是这一政策在实施过程中也产生了一些问题。
Tax income is the most principal origin in financial income, how to levy a new tax, formulate a set of good tax system, that's the most important problem for every government. 税收收入是现代国家财政收入的最主要来源,如何开征一个新的税种,制定一套良好的税制,是每一个政府最重要的课题。
The last part specially puts forward perfection suggestions on principal problems in income tax system in Corporate restructuring. 第四部分专门对公司重组所得税制所存的主要问题提出完善建议。
The principal of the confidential system on tax agreements showed its undevelopment of the international tax information exchange, which will also hinder its improvement. 税收协定中的税收情报秘密保护条款的原则性既是情报交换未深入发展的表现,也将阻碍其进一步发展。
As a principal kind of tax, the tax system of personal income tax is gradually consummated. 在西方主要发达国家,作为主体税种的个人所得税制已日臻完善。