1)taxpayer compliance level纳税遵从度
1.It is said that the tax law implementation with the degree can be reflected by the taxpayer compliance level of a certain country or region, especially by the voluntary tax-paid of taxpayers.一个国家或地区的纳税遵从程度可以反映出税收法规的执行程度,特别是纳税人自觉自愿纳税的状况,纳税遵从度直接反映税法实施的有效性,反映税收流失规模。
2)Taxpayer follow纳税人遵从度
1.Taxpayer follow is acception or self-interest to country law of tax value-based judging of taxpayer but shows observe on self s own initiative obeying a law of tax s degree.纳税人遵从度是纳税人基于对国家税法价值的认同或自身利益的权衡而表现出的主动遵守服从税法的程度。
英文短句/例句
1.The Tax Administration Improving Our Country Taxpayer Follow Studies;提高我国纳税人遵从度的税收管理研究
2.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
3.An Analysis on Impacts of Tax Compliance Cost on Tax Compliance Behaviors;税收遵从成本对纳税遵从行为的影响
4.On Individual Tax Compliance with Bounded Rationality;基于有限理性的个人纳税人遵从决策研究
5.The system to identify added value tax payers in view of law从法理角度看增值税一般纳税人认定制度
6.On the Mutual Relationship between the Government and the Taxpayers from a Perspective of Tax Law System从税收法律制度的视角看政府与纳税人的关系
7.The Relationships between Tax Compliance Costs and Taxpayer Services企业税收遵从成本与纳税服务关系研究
8.Taxpayer Compliance Decisions and Administrative Strategy Options:An Analysis based on Prospect Theory;从前景理论看纳税遵从决策与征管策略选择
9.Paying tax s international reference and its practice in China;纳税遵从的国际借鉴及其在我国的适用探讨
10.Re-examining on the System of Preventing Tax Arrears Going Abroad--From the Perspective of the Rights of Taxpayers对阻止欠税人出境的重新审视——从纳税人权利角度出发
11.Post-Evaluation of "Golden Taxation Project" on Basis of Tax Compliance Theory;基于企业纳税遵从性理论的金税工程后评估的研究
12.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
13.The legal significance of the harmonious society-From the perspective of the guarantee of the tax payers’ rights;“和谐社会”的法律意义—从纳税人权利的保障的角度
14.Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.纳税人从事运输业务,应当向其机构所在地主管税务机关申报纳税。
15.black economy unofficial system of employing and paying workers without observing legal requirements such as the payment of income tax黑市经营(对工人雇用及付酬不遵守缴纳所得税等法规的做法)
16.The financial and accounting systems or methods of a taxpayer engaged in production or Business operations shall Be submitted to the tax authorities for their records.从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法,应当报送税务机关备案。
17.On the Legal Protection of Taxpayer s Right from the Humanistic Point of View;人性维度的纳税人权利法律保护新探
18.Taxpayer: the trade in the field of telecommunication.纳税人:主要从事通信领域的贸易。
相关短句/例句
Taxpayer follow纳税人遵从度
1.Taxpayer follow is acception or self-interest to country law of tax value-based judging of taxpayer but shows observe on self s own initiative obeying a law of tax s degree.纳税人遵从度是纳税人基于对国家税法价值的认同或自身利益的权衡而表现出的主动遵守服从税法的程度。
3)tax compliance纳税遵从
1.Discussion on tax compliance;关于促进纳税遵从的思考
2.The Study of Tax Compliance Based on Prospect Theory;基于期望理论的纳税遵从行为研究
4)taxpayer compliance纳税遵从
1.Although it is difficult to reach a level of complete compliance, something can be done to the mechanism designing to foster better taxpayer compliance, once we find out what factors affect taxpayer compliance.尽管实现完全的纳税遵从存在很大的困难,但是,可以通过研究纳税遵从的影响因素,进而有针对性地进行机制设计,尽可能地减少纳税不遵从,提高纳税遵从水平。
2.It is said that the tax law implementation with the degree can be reflected by the taxpayer compliance level of a certain country or region, especially by the voluntary tax-paid of taxpayers.一个国家或地区的纳税遵从程度可以反映出税收法规的执行程度,特别是纳税人自觉自愿纳税的状况,纳税遵从度直接反映税法实施的有效性,反映税收流失规模。
5)Taxpayer's Compliance纳税人遵从
6)non-taxpayer-compliance纳税不遵从
1.This is important and significant to both the theory and the practice regarding exposing taxpayer-compliance, settling our country\'s non-taxpayer-compliance, and reducing the tax revenue loss.当今世界,各国普遍受到了偷逃税等纳税不遵从行为所造成的税收流失问题的困扰,治理纳税不遵从问题成了各国政府共同面临的一个富有挑战性的课题。
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。
