1)Tax essential factor税收要素
2)components of taxation税收要素确定
3)basic elements of taxation税收基本要素
4)Physical elements of the tax税收实体要素
5)the ingredients of the law of tax税法要素
1.The impact of WTO entry has made a lot of important alteration of the ingredients of the law of tax in China.税法要素,一般指各单行税种法所共有基本要素之总称,乃一国税法中必不可少的主要内涵与抽象概括。
英文短句/例句
1.A Contrastive Study of Some Duty Law Elements between Chinese and American Individual Income Tax中美个人所得税若干税法要素的比较研究
2.The Alteration of Some Ingredients of the Law of Tax under the Context of WTO;论我国税法要素在WTO语境下的变迁
3.Comparative Study on Essentials of Individual Income Tax Law between Foreign Countries and China中外个人所得税法构成要素的比较研究
4.The Necessity and Basic System Design of Chinese Property Tax;我国开征物业税的必要性及主要税制要素设计
5.An Analysis and Study on the Factor System Affecting Tax Law Compliance Level税法遵从度影响要素系统分析与研究——当前中国税法遵从度状况评估与对策建议
6.Analysis of China s Enterprise Income Tax Law Elements;我国企业所得税法税收构成要件探析
7.The Researches into the Theorectical Basis of Property Tax and Element of Tax System;物业税开征的理论依据与税制要素的探讨
8.The Value Theory of Production Elements and the Direction of China Taxation Reform;生产要素价值论与中国税制改革方向
9.Taxpayer: I see. are there any other kinds of representative office applicable for this method?纳税人：还有哪些代表处要按换算的办法征税？
10.The set up of harmonious society which cans not get away from taxation needs trustworthiness in paying tax by law.和谐社会的构建离不开税收，需要依法诚信纳税。
11.Changes and Impacts of China Income Tax Law after the Consolidation of the Two Separate Income Tax Regimes;“两税合并”后我国所得税法的主要变化及影响
12.On Perfecting the Tax Law System;完善税法体系是我国税收改革的重要方面
13.The new tax law will not take effect until next month.新税法要到下个月才开始实施。
14.The law require you to submit all Income to the tax authorities .法律要求你向税收当局申报一切收入。
15.The necessity of unifying foreign-funded corporation and domestic corporation income tax law;论统一内外资企业所得税法的必要性
16.The through reform of the enterprise income tax law is a key issue.【摘要】国企业所得税法的根本性改革是税法改革的重点。
17.The discussion on the enterprise income tax law to form enterprises tax planning methods企业所得税法对企业组建税务筹划主要方法的探讨
18.The growth was brought about mainly by the following factors:带动税收收入增长主要有以下几个因素：
相关短句/例句
components of taxation税收要素确定
3)basic elements of taxation税收基本要素
4)Physical elements of the tax税收实体要素
5)the ingredients of the law of tax税法要素
1.The impact of WTO entry has made a lot of important alteration of the ingredients of the law of tax in China.税法要素,一般指各单行税种法所共有基本要素之总称,乃一国税法中必不可少的主要内涵与抽象概括。
6)Constitutive Elements of Tax Law征税要素
延伸阅读
税收要素 构成税收的基本因素。有具体和抽象两种含义。前者通称税收制度要素，后者指税收分配关系要素。 税收制度要素 主要包括纳税人、课税客体、税基、税率等项。纳税人是直接负有纳税义务的单位及个人,表明国家直接向谁征税或谁直接向国家纳税，包括自然人和法人两大类（见课税主体）。课税客体是国家征税的目的物,表明国家对什么事物征税,包括人身、事实、物件三类，物件又分为资源、商品、所得、财产。税基是据以计算应纳税额的基数，有实物量和价值量两类，前者如土地的亩数、房屋的间数，后者如营业额、所得额等。税率是据以计算应纳税额的比率，按与税基的关系分，有比例税率、累进税率和定额税率。比例税率不以税基变化为转移；累进税率随税基增加而提高；定额税率是以定额形式表示的单位实物量的税率。这些基本要素连同其他非基本要素有机地组合在一起构成具体的税种，各类税种有机地组合在一起构成一个国家的税收制度。税收制度是由税法规定。 税收分配关系要素 包括税源、负税人税收负担率及行使课税权的国家。其中，税源是税收的来源。负税人是最终负担税款的主体，税收负担率是负税人所负税款占其收入的比率。除这些要素外，国家作为行使课税权的主体也是一个重要的因素。这些要素组合在一起,构成了国家与经济单位及个人之间在税收分配中的社会关系。这种关系是客观存在，不以税法规定为转移。
