1)presumptive taxation推定课税
1.To improve the presumptive taxation system,the prime point is insisting on statutory taxation principle.完善推定课税制度最为根本的一点就是必须坚持税收法定主义原则,只有这样,才可以较好地从法律的高度上界定推定课税中纳税人的权利,才可以较为完善地界定推定课税的适用条件、方法和程度。
2.There are series of problems in China s presumptive taxation system.我国现行的推定课税制度存在着一系列的问题,不仅违背了税收法定主义原则以及依赖合作保护原则,而且还存在着主体不明、方法不严、条件不当、缺乏程序制约以及存在较多的法律冲突等问题。
3.The asymmetry of levying information determines the necessity of the maintenance of presumptive taxation system,but while the presumptive taxation system meets the needs of fair taxation,its discretionary nature determines its risk existence,e.推定课税是税收征管中的一项重要的法律制度,虽然学术界对其概念的界定在表述上不尽一致,但从中足可以概括出其一般的法律特征:条件性、自由裁量性、从属性、目的性和法定性。
英文短句/例句
1.Thoughts on Countermeasures to the Improvement of China s Presumptive Taxation System--Series Three of Review on China s Presumptive Taxation System;完善我国推定课税制度的对策思考——《中国推定税制度检讨》系列之三
2.Existing Problems in China s Presumptive Taxation System--Series Two of Review on China s Presumptive Taxation System;我国推定课税制度存在的问题——《中国推定税制度检讨》系列之二
3.Theoretical Analysis on Presumptive Taxation System--One of the Series of Review on China s Presumptive Taxation System;推定课税制度的理论解析——《中国推定税制度检讨》系列之一
4.exemption from withholding所得税课征中免预提税款的规定
5.Fully levy a sales tax on cigarettes on the basis of an authorized tax valuation对卷烟全面推行核定计税价格征收消费税办法
6.The tax payable for Resource Tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
7.Tax Effects on the Price of Real Estate should be Exactly Studied;应准确定位房地产课税对房价的作用
8.It will advance the reform of the export tax rebating system, and establish steady and standard export tax-rebating mechanisms.推进出口退税机制改革，建立稳定规范的出口退税机制。
9.Reference Recommendation Strategy of Digital Resources Related to a Topic期刊网针对特定课题的文献推荐策略
10.Model Convention for the Avoidance of Double Taxation with Respect to Taxeson Income and on Capital《关于对所得和财产避免双重课税的协定范本》
11.is of assessment摊额基准;课税标准;课税对象;课税根据;课征基准
12.The department also assesses the taxable values of motor vehicles under the Motor Vehicles (First Registration Tax) Ordinance for the purpose of levying first registration tax.香港海关并负责根据《汽车（首次登记税）条例》评定汽车的应课税值，以征收首次登记税。
13.indexation of tax allowances and taxation课税减免指数化与税收
14.Students are not expected to be able to determine precise tax consequences, nor will they have to do any math or make any tax computations for this course.同学们毋须确定精确之课税结果，本课程亦不会使用任何数学或做任何税务之计算。
15.-Consider it tax deductible.- 当作课税减免吧.
16.Created by Congress in 1789, the Treasury has responsibility for formulating and recommending fiscal (spending) and tax policy for the economy;财政部是１７８９年由国会建立的，负责制定并推荐财政（支出）和税收政策；
17.Carry out APA to Prevent Multinational Companies Tax Evasion by Interrelated Transaction;推行预约定价制,有效遏制跨国公司利用关联交易避税
18.How to Resolve the Qualification of Convention of the Partnership in the International Taxation--The Special Rules in the Double Tax Conventions of Germen如何解决跨国课税中合伙企业的协定资格——德国双边税收协定中的特别规则
相关短句/例句
Brief Discuss on Illation Taxation略论推定课税
3)Lump-sum Tax定额课税
4)tax estimation推定征税
1.If the tax authorities can not calculate the tax base by books,documents and other direct information in law,they should use a reasonable approach to determine it based on all types of indirect information,and this is tax estimation.推定征税是指税务机关因无法依据法定的账簿、凭证等直接资料和方法计算税基,而使用各种间接资料以合理方式予以确定。
5)presumption taxation推定税制
6)appraisal of dutiable value课税价格评定
延伸阅读
课税国家规定数额征收赋税。也指赋税：私田一律课税｜课税自支。
