1)tax sovereignty税收主权
1.Study on Tax Sovereignty under the Economic Globalization Background;经济全球化背景下的税收主权问题研究
英文短句/例句
1.Study on Tax Sovereignty under the Economic Globalization Background;经济全球化背景下的税收主权问题研究
2.The Principle of Legalism of Tax Revenue and the Government s Tax Legislation Power;税收法定主义原则与政府税收立法权的界定
3.Analysts on Tax Right s Allocation in Current Tax System Reform:From Perspective of Tax-involved Main Body;论当前税收制度改革中的税权配置:基于涉税主体角度
4.A Comparative Study on Taxing Power of Sub-central Governments in OECD Member Countries and China:from the Viewpoint of Tax Autonomy;OECD成员国与我国地方税权的借鉴研究——基于“税收自主权”角度的分析
5.source jurisdiction收入来源税收管辖权
6.On the Harm of Taxation Imparity to Legal Equality of the Commercial Subjects and Overcoming;税收不平等对商主体平等权的危害及克服
7.The Congress shall have power to lay and collect taxes, duties, imposts and excises.国会有权规定并征收税金、关税、捐税和消费税。
8.The government have a mandate from the people to Increase taxes民众授权政府增加税收
9.The government has a mandate from the people to increase taxes.民众授权政府增加税收。
10.Taxes are mainly of two types: direct taxation and indirect taxation.税收主要有两种：直接税和间接税。
11.Taxation Legalism and the Improvement of Taxation Legislation in China;税收法定主义与我国税收立法的完善
12.The Game Analysis of the Enterprisers that Develop Independent Intellectual Property Right and Tax Authorities;开发自主知识产权的企业与税收当局的博弈分析
13.On the Restrictive Mechanism of Tax Right;论社会主义初级阶段市场经济条件下税收权力的制约机制
14.On Safe Guarding the Right of Taxpayer to Promote Tax Compliance in China;纳税人权利与我国税收遵从度的提升
15.Keynesian thought of taxation凯恩斯主义税收思想
16.tax revenue in developed capitalist countries发达资本主义国家税收
17.VAT and the Consumption Tax were levied and administered by the State competent departments of taxation, while the Business Tax was collected and administered by the local competent departments of taxation.增值税和消费税由国家税收主管部门征收和管理，营业税由地方税收主管机关征收和管理。
18.Domestic vertical tax competition is the must of tax decentralization.国内纵向税收竞争是一国税收分权的必然产物。
相关短句/例句
revenue rights税收权
3)Division of Taxing Power税收权利
4)tax credit税收债权
1.Using the legislation of Japan and Taiwan for reference,the authors analyse the order among tax credits and other credits when they are in conflict in the procedure of enforcement by the tax authorities,and the order between specific tax credits and other credits.借鉴与参考日本和我国台湾地区的立法，解析税务机关强制执行程序中税收债权与 其他债权竞合之位序，及特殊税收债权与其他债权意合之位序；从立法技术的角度，提出一种 公私权益兼顾的位序排列方式。
2.The new Bankruptcy Law has mainly solved the order of employee rights protection and financial claim protection, namely, the order of the labor claim and the secured claim in bankruptcy procedures, and has paid no attention to tax credit including tax priority in these procedures.新破产法着重解决了破产程序中职工权益保护和金融债权保护的顺位问题,即劳动债权和担保债权的清偿顺位问题,没有关注税收债权包括税收特别优先权在破产程序中的特殊性问题。
5)distribution power of tax税收收益权
6)tax democracy税收民主
1.Tax declaration embodies the tax democracy.纳税申报是税收民主的一种具体体现形式,基于此,世界各国普遍建立了纳税申报法律制度。
2.What\'s more, quite a few scholars take no aware of the researching category of tax democracy.公民的税收民主权力被普遍淡忘,更被税收管理层所严重忽略。
延伸阅读
税收主权原则 以维护和保障本国征税自主权力为宗旨的税收制度准则。征税自主权是国家主权内容的一个重要方面。 税收主权原则的主要内容是：①独立自主的征税权。国际法的基本原则之一，就是互相尊重国家主权，包括自主决定国家的内政、外交以及征税权力。这种自主征税权由一国的宪法规定，不受他国控制。②自主协定税收权。为了在平等互利基础上促进对外经济的发展，保护本国民族经济，主权国家有权按照对等原则，通过谈判，签订国与国之间的各项税收协定，决定是否给予对方税收优惠。③自主选择税收管辖权。按照国际通行的属地主义原则和属人主义原则，税收管辖权可分为地域管辖权（"收入来源管辖权"）和居民（公民）管辖权，各国政府可自由选择和行使上述某一种或两种税收管辖权。确定本国政府的征税权力范围，并通过单边或双边措施解决国际双重征税问题（见避免国际双重课税）。 中华人民共和国一贯坚持税收主权原则。截至1991年，全国人民代表大会及其常务委员会已经公布实施了《外商投资企业和外国企业所得税法》等涉外税收法律；中国同世界上大多数国家签订有关税及贸易互惠协定；先后同29个国家签订了避免双重征税协定。
