1)tax payment guaranty纳税担保
1.Based on the booming of government contracts in modern administrative law,and the legal character of tax payment guaranty,the author suggests the notion of government contract should be applied in tax payment guaranty.源于行政合同在现代行政法中的崛起以及对纳税担保的法律性质的定位,在纳税担保中引入行政合同理念。
2.Through carrying out the analysis of our tax payment guaranty system, the writers point out its three major existing problems:the original weakness,the systematic defects and the inapplicability of some regulations.本文通过剖析我国现行纳税担保制度存在的根源性问题、制度设计上和实务操作中的问题等三个主要问题,提出通过解决制度定位问题、制度具体内容的补充完善以及进行程序规范与控制等方面的具体设想以完善纳税担保制度体系。
3.The establishment and development of tax payment guaranty system has deep basis of theory, and its foundation is Bargain Theory.纳税担保制度是民法债权保障制度在税法中的引入,为现代各国税收立法上普遍采用。
英文短句/例句
1.On the Existing Shortcoming and Improvement of Current Tax Payment Guaranty System;我国现行纳税担保制度的缺陷与完善
2.A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。
3.A tax payment guarantor shall refer to any citizen, legal person or other economic entity within Chinese territory able to provide a tax payment guarantee.纳税担保人，是指在中国境内具有纳税担保能力的公民、人或者其他经济组织。
4.The Application of Government Contract to Tax Payment Guaranty;行政合同理念在纳税担保制度中的运用
5.China's Tax Payment Guaranty Problems and Countermeasures Research我国纳税担保制度存在的问题及对策研究
6.A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.担保书须经纳税人、税担保人和税务机关签字盖章后方为有效。
7.Bonding [customs]担保,保税 [海关]
8."Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities Before leaving the country."欠缴税款的纳税人需要出境的,应当在出境前向税务机关结清应纳税款或者提供担保。
9.customs bond of unpaid duty goods未纳税货物的保税书
10.The Customs may inform the Bank to deduct the amount of duties due from the deposits of the guarantor or the obligatory Customs duty payer when it considers this necessary必要时,可以通知银行在担保人或者纳税义务人存款内扣缴。
11.In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article61 of the Customs Law, adopt duty safeguard measures.纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
12."If the donor bears the tax the value of the gift has to be grossed up to include the tax."“如捐款人承担税款，则赠款需增值纳税。”
13.On the Burden of Proof by Taxpayers of Individual Income Tax;谈个人所得税纳税人举证责任的承担
14.The clergy and nobility were protected from taxation by a system of exemption that threw the whole burden of the state upon the middle and lower classes.僧侣和贵族受免税制的保护，不用纳税，整个国家的负担都扔给中下层阶级。
15."Where the delay exceeds three months, the Customs may instruct the guarantor to pay the duties or sell off the goods to offset the duties."超过三个月仍未缴纳的,海关可以责令担保人缴纳税款或者将货物变价抵缴
16.pay sb.'s scot and lot(把所欠的债等)全部还给某人;分摊财政负担;缴纳应纳税款;纳教区税
17.Analysis on the current situation on the tax burden of the small-scale taxpayer;对小规模纳税人税收负担现状的实证分析
18.Congress endeavored to lighten the taxpayers' burden.国会努力减轻纳税人的负担。
相关短句/例句
Research on Security of Tax Payment纳税担保研究
3)Reserch on Tax Guaranty System纳税担保制度研究
4)tax guarantee税收担保
1.As a safeguard system of the realization of Creditor s rights in advance, it effectively works on the debt relation of private law, so the tax law in various countries uses this system, which becomes a law system of tax guarantee.担保本属于民法范畴,作为一种债权实现的保障制度,在私法债务关系上行之有效,因而各国税法均加以移用,从而产生税收担保制度。
5)tax[英][t?ks][美][t?ks]税 负担 向...纳税
6)tax security纳税保证
延伸阅读
居民纳税人与非居民纳税人居民纳税人与非居民纳税人 居民纳税人与非居民纳税人居民纳税人是非居民纳税人的对称。是以户籍标准为衡量依据，向居住国承担无限纳税义务的纳税人。按照国际惯例，凡属自然人，以其住所、居所的所在国为居住国;凡属法人，以其管理机构所在国为居住国。相应地，这个自然人或法人也就成为其居住国的居民纳税人，并就其来源或存放于居住国境内外的所有一切应税所得和应税财产，向其居住国承担无限纳税义务。判定一个自然人的住所、居所所在国的，是居住时间标准。各国国内法关于自然人居住时间标准的规定不一，一些国家规定在本国居住满6个月，也有的国家规定在本国居住满1年的，视为有居所，认定为本国的居民纳税人。中国《个/又所得税法》规定，凡在一个纳税年度内居住中国境内满365天的自然人，为居民纳税人。至于判定一个法人管理机构所在国的标准，有的国家以企业总机构所在国，即法人的社会住所所在国为准;有的国家以企业实际管理机构所在国，即法人的实际有效控制中臼所在国为准:凡符合这一标准的法人，认定为本国的居民纳税人。中国《外商投资企业和外国企业所得税法》规定，凡是按照中国法律组成企业法人的外商投资企业，将总机构设在中国境内的，为居民纳税人。 非居民纳税人是居民纳税人的对称。是以户籍标准为衡量依据，向非居住国家承担有限纳税义务的纳税人。按照国际惯例，一个自然人如果有来源或存在于某个国家境内的应税所得和应税财产但是并不在该国居住，或者居住时间未满该国规定的住所、居所标准;一个法人，如果有来源或存在于某个国家境内的应税所得和应税财产，但是它的管理机构并不设在这个国家，那么，这样的国家，就是该自然人或法人的非居住国。这个自然人或法人，也就成为其非居住国的非居民纳税人，并就其来源或存在于这个非居住国境内的那部分应税所得和应税财产，承担有限纳税义务。
