right of taxation
英 [raɪt ɒv tækˈseɪʃn]
美 [raɪt əv tækˈseɪʃn]
征税权
双语例句
- She campaigned vigorously for the right of council tenants to buy their houses and was a constant critic of Labour's policy of high taxation.
她积极推动社会福利房住户获得购房置业的权利，并成为工党高税收政策的坚决批判者。 - On Establishment of Supervision Right over the Use of Taxation and Construction of Guarantee Mechanism
税款使用监督权的确立与保障机制的构建 - Mr Cameron is right that air travel should be included in the scope of taxation.
卡梅隆关于乘飞机旅行应该被纳入征税范围的观点是对的。 - In possession of the public power and the right of taxation, the officials now present themselves as organs of society standing above society.
官吏既然掌握着公共权力和征税权，他们就作为社会机关而凌驾于社会之上。 - He is right, too, that the taxation of emissions should, other things being equal, replace other taxes, rather than raise the overall level of taxation.
他的另外一个观点也是对的：在其它条件不变的情况下，碳排放税应当取代其它税种，而不是提高整体税负。 - This paper expounds the significance of establishing the taxation subrogation right, puts forward the conditions for carrying out the taxation subrogation right, and probes into the problems existing in the course of carrying out the taxation subrogation right.
阐述了设立税收代位权的意义，提出了税收代位权的行使条件，对税收代位权的行使过程中存在的问题进行了探讨。 - Several Theories of the Division Right of Taxation
关于税权及其划分的几个理论问题 - If one country respects other countries 'state sovereignty and international taxation consuetude, it can perform right of taxation independently.
一国在尊重他国主权和遵守国际税收惯例的前提下，便可独立自主地行使征税权。 - Legal equality of the commercial subjects from the constitutional right may reasonably retard the harm of taxation imparity.
来源于宪法性权利的商主体平等权可以构成对税收不平等危害的合理阻却。 - In practice, imparity of taxation frequently does harm to legal equality among Chinese commercial subjects because of the ambiguity of the circumscription between private right and public power, influence of traditional taxation theory of State standard, and indifferent notion of statutory taxation.
在实践中，我国商主体之间的平等地位常常会受到来自税收不平等的危害，原因在于商法领域公私权力的泾渭不明、国家本位的传统税收理论的影响和税收法定观念的淡漠。 - According to the essential characteristic of taxation revenue, the taxation power is to put the process of taxation activity under the supervision of law, which entrusts the lawful right to principle part of taxation activity or litigant from it's prerequisite and regularity.
根据税收的本质特征，税权就是将税收活动全过程置于法律规范范畴考察，从其产生前提、运作机理的属性中，赋予税收活动主体或当事人的法律性权利。 - How to impose taxes reasonably and to prevent effectively the nation from levying taxes at casual to ensure the property right of the citizens is the crucial problem of the taxation legislation and enforcement.
如何合理课税，有效遏制国家的任意征税权以确保公民财产权利是税收立法、执法和司法的重要问题。 - The priority right of the tax revenue is an option and consideration by the state when balancing the overall interests, when the taxation right overlaps other rights, how to give consideration to make the sequence to be more impartial and effective etc.
税收优先权是国家在权衡若干利益时做出的考量和选择，当税收债权与其他债权发生竞合时，如何顺位才能更加公平有效，等等。 - Partition between Right and Might in Constitutional of Taxation
税收法治中的权利与权力界分 - Second, the speciality of human beings requires the establishment of taxpayer's right of taxation education in the tax law, which is actually a further protection of the taxpayer's rights.
受人的特性决定，纳税人的一切纳税行为，皆取决于纳税人的纳税意识，纳税人获得税收教育权在税法中的确立是对纳税人的权利更深层次的保护； - The supervision of using tax by taxpayers is directly derived from the basic right of a citizen in a constitution. It is a logical extension of the field of taxation on the citizen budget oversight and management of the State things in a constitution.
纳税人用税监督权，是宪法赋予公民预算监督和管理国家事务权利在税收领域的合理延伸和具体化，是一项直接来源于宪法的公民基本权。 - Taxation on labor payment should comply with net income and survival right protection principle, personal and family basic living cost should be deducted, income lower than lowest living cost is not within the scope of taxation.
对劳动报酬征税禁止过度，要遵循净所得和生存权保障原则，个人和家庭的基本生活费用应当扣除，低于最低生活费用的收入不属于征税范围。 - The second one is to standardize the exercise of right of discretion of tax authority, complete the procedures and system of tax administrative penalty hearing perfect the trial system of important taxation cases and standardize writ of tax penalty decision.
二是规范税务机关自由裁量权行使，完善税务行政处罚听证程序制度，健全重大税务案件审理制度，规范税务处罚决定文书。 - The writer considers that the legislation right should belong to the legislature, because property tax is a kind of local tax collected through out the whole country, and the legal norms concerning the taxation elements belongs to the category of substantive law.
笔者认为物业税是拟在全国范围内普遍征收的地方税，而且关于其课税要素的法律规范属于实体法的范畴，因此其立法权应该归属于立法机关。 - As the development of nowadays, most countries in the world have written taxation legal principle and taxation fairness principle into constitution, measured off the taxation right, established the constitutional rights for taxpayers, consequently, achieved the constitution control of taxation right.
发展到今天，世界上大部分国家将税收法定原则和税收公平原则写入宪法，并对征税权作了划分，确立了纳税人的宪法权利，从而实现了征税权的宪法控制。 - Accordingly, the right to life is the essence of "humanism." It is a universal moral standard and the fundamental value of constitution. Binding on administration, legislation and justice, it directly affects the taxation law.
准此，生存权是「人本思想」的神髓，是放诸四海皆准的道德原则，是宪法基本价值，它有拘束行政、立法和司法的效果，同时对税法也有直接效力。 - The existing taxation system led to local taxes, the right to weaken the development of local government to actively lack of modern service industry and modern service industry double taxation issue has become a serious obstacle to the development of modern service industry.
现行的财税体制导致地方税权弱化，地方政府发展现代服务业的积极性不足和现代服务业重复征税问题成为现代服务业发展的严重障碍。 - Author holds that labor payment right as the core of labor rights is in conflict with national taxation right, national taxation will decrease income after tax, over taxation on labor payment will injure realization of labor payment right.
作为劳动权核心的劳动报酬权与国家征税权是相冲突的，国家征税将减少劳动报酬的税后收入，如果对劳动报酬过度征税，将损害劳动报酬权的完全实现。 - Tax permissive determinative right is necessary to improve the administrative efficiency of the authority, which is able to have tax authorities deal with taxation arising in the course of various problems in accordance with the actual situation in the complex and volatile situation.
税收自由裁量权是税务机关提高行政效率所必需的权限，它能使税务机关根据复杂多变的实际情况审时度势地处理征税过程中遇到的各种难题。