Article6The State Administration of Taxation shall formulate the norm of conduct and standard of service for tax officials. 第六条国家税务总局应当制定税务人员行为准则和服务规范。
This paper analyzes the value added tax in taxation policy including taxation zone, demarcated standard of taxpayer and taxation rate, and it points out the problems of taxation repetitive and the form of invoices. 作者对我国现行增值税在重复征税、征收范围、小规模纳税人的划分标准及对其政策、抵税凭证和税率设计几方面存在的问题进行了分析。
This paper thoroughly analyzes the existent problems of the personal income tax and provides some relevant methods in the aspects of changing taxation model, reasonably determining items of deducting expenses and standard of deduction, adjusting structure of tax rate, perfecting methods of tax revenue. 本文对现行个人所得制度存在的问题进行了深入分析,并从改变税制模式、合理确定费用扣除项目和扣除标准、调整税率结构、完善税收方法等方面提出了相应的对策。
Considered as the milestone in the development of taxation in feudal China, this system reversed the previous taxation based on polling, changed the taxation standard from polling to assets, and had a great impact on the taxation in following dynasties. 这一制度否定了以丁身为本的赋役制度,征税标准从人丁转移到土地资产,对唐朝后期的政治以及唐以后历代税制产生了深远的影响,成为中国封建社会赋役制度发展中的里程碑。
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。
For governmental organs, including taxation bureaus and offices, the satisfaction of taxpayers and the public towards all kinds of governmental services should be a great goal and standard for appraisal, according to the cultural forms constituted by modern market economy. 在现代市场经济确立的社会文化形态中,纳税人和社会公众对服务的满意度,必然成为对包括税务机关在内的政府部门行政管理的主要目标和评价标准。
Contracts, taxation, regulations, and legal actions are all importantly influential that negligence of these factors in value-relevance study renders very limited relevance to standard setting institutions. 契约、税务、管制和法律诉讼等因素都在发挥重要作用,忽略这些因素研究价值相关性,对准则制定机构的价值非常有限。
How to promote the reform of security taxation on the premise of "standard development" in the new century is a burning issue which the security administration, financial agencies and every investor should care about and make efforts to solve. 在新世纪证券市场规范中发展的前提下,如何在适当时机推行证券税制改革,是证管部门、金融机构和每一个投资者都应该关心并努力去解决的问题。
Besides the taxation deduction, there are such issues as the conciliation of VAT and business tax, the continuity of VAT tax concession policy, the classification of taxpayers and its standard etc. 增值税法改革,不仅仅是一个抵扣额的问题,还涉及到增值税与营业税的协调、税收优惠政策的延续、纳税义务主体分类及其认定标准等问题。
Taking Xiamen as an example to solve IIT problems in taxation model, ratio design, deduction standard and collection management. 以厦门市为例对个人所得税制的模式问题、税率设计问题、费用扣除标准及征收管理方面的问题进行分析。
The enforcement power of taxation means some national agency, given the power by the laws, administrative regulations and some standard documents, collects and manages the taxation to realize the purpose of legislation. 税收执法权,是指法律、行政法规确定的国家机关,按照法律、行政法规和税收规范性文件的规定征收税款及从事有关税务管理活动,实现已定的立法本意和目的的权力。
On the basis of the investigation of the critical to taxation, Chapter two reveals the index system, and uses the discriminating analytical method to judge taxpayers 'credit, and embodies its standard and methods in judgments. 第二章在纳税评估问卷调查基础上,提出纳税评估指标体系,并应用多元统计的判别分析方法来给出评判纳税人诚信,并具体给出其判断的标准与方法;
Whether taxation power dividing is standard concerns whether the central and local taxation system can be constructed standard and run effectively. 税权划分规范与否,关系到中央和地方两级税制体系能否规范建立和有效运行。
Since the reform and open policy, our country finance and taxation system has carried on significantly has reformed many times, 1994 financial control organizational reform, the preliminary standard intergovernmental assignment relations, stepped out in particular the first step which transforms to the public finance. 改革开放以来,我国财税体制进行过多次重大改革,尤其是1994年的财政管理体制改革,初步规范了政府间分配关系,迈出了向公共财政转变的第一步。
This chapter analyses status quo and limitations of transfer pricing tax law system of our country under the circumstance of e-commerce, based on which, it gives some suggestion on modifying present transfer pricing law of our country, refinement of taxation measures about e-commerce and standard management. 在前三部分的基础上,结合我国有关电子商务转让定价税制的现状和缺陷,对完善我国现有转让定价立法、细化电子商务相关的征税措施以及规范管理等方面提出建议。
Thus, paying taxes according to law and making use of the taxation lever actively to achieve maximum benefit have become the basic point and the standard of conducting financial transactions. 于是,依法纳税并能动地利用税收杠杆,谋取最大的经济利益,已经成为了企业经营理财的行为规范和基本出发点,税收筹划因此成为经济生活中的一个热门话题。
The mixed taxation mode of comprehensive and classification is a kind of deviation from standard tax mode, and this deviation is the active exploration of seeking the optimum taxation mode for China. 综合与分类的混合型课税模式正是中国寻求最适课税模式的积极探索。