1)tax revenue scale税收规模
2)Taxation laws and regulations税收法规
1., embodying the scientific principles of the accounting discipline, while taxation laws and regulations adopt a taxation approach and are based on legal and taxation theories.制定企业会计制度的依据是《会计法》和《企业财务报告条例》 ,它对收入、成本费用和利润等的确认、计量和报告都有其合理的概念依据 ,体现了会计学科本身的科学性 ,而税收法规则是从税收角度考虑 ,具有法学和税收理论依据 ,二者从不同学科出发 ,对同一要素进行确认、计量和报告 ,必然会产生矛盾。
英文短句/例句
1.Research on Legal Regulation of Corporation Tax Avoidance and Improvement of Current Tax Law;企业避税行为的法律规制与税收法规的完善
2.On the Devel op ment of the Relati ons bet ween Tax Reven ueLawandAccou nting Sys tem;试论税收法规与会计制度关系的演进
3.An Inquiry into the Conflicts between Enterprise Accounting System and Taxation Laws and Regulations;企业会计制度与税收法规的矛盾探析
4.The 16th Amendment resulted in a revenue law that taxed both individual and corporate incomes;根据第十六修正案制定的税收法规定,对个人和公司的收入征税。
5.On the Coordination of Differences between the New Accounting System and Taxation Statutes;新会计制度与税收法规的差异协调和处理
6.The Research on Discrepancy and Reconciliation between China Accounting System and Tax Regulations Exampling Income Tax Based on the Issuance of the New Accounting Standards我国会计制度与税收法规的差异及协调研究
7.An International Comparative Analysis on the Tax Rules of Enterprise Loss-Carryover“企业亏损结转”税收法规的国际比较分析
8.The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.农业税、牧业税、耕地占用税、契税的征收管理,参照本法有关规定执行。
9.Any withholding of taxes to be made under laws or administrative rules and regulations shall be handled in accordance with the provisions of relevant laws or administrative rules and regulations.法律、行政法规规定代扣、代收税款的,依照法律、行政法规的规定办理。
10.Nominal Rectification and Specification of Administrative Legislation in Tax Regulation税收调控中的行政立法:正名与规范
11.The purpose to establish the system of Tax Subrogation is to secure and insure the tax revenue for the government.法律规定税收代位权的目的是为了保障税务机关的税款不致流失、保国家税收收入。
12.Based on Contract Law, the new law of Taxation Management has established the system of Tax Subrogation.我国新《税收征管法》是在《合同法》的基础上,规定了税收代位权制度。
13.The Legislative Problem Research of the General Rules of Tax Levying and Paying of the General Rules of Chinese Tax Law;中国税收通则法税收征纳一般规则编立法问题研究
14."The administration of collection of customs duty, shipping tax and taxes collected By the Customs on Behalf of the tax authorities shall Be implemented in accordance with the relevant provisions stipulated in the law or the administrative regulations."关税、船舶吨税及海关代征税收的征收管理,依照法律、行政法规的有关规定执行。
15.Article58 The administration of collection of agricultural tax, animal husbandry tax, cultivated land usage tax and deed tax shall be implemented with reference to the relevant provisions of this Law.关税、舶吨税及海关代征税收的征收管理,依照法律、政法规的有关规定执行。
16.The national laws and regulations on taxation were applicable to SEZs in a uniform manner.国家有关税收的法律法规统一适用于经济特区。
17.A foreign joint venturer that reinvests its share of the net profit within the territory of China may apply for partial refund of the income tax already paid.合营企业依照国家有关税收的法律和行政法规的规定,可以享受减税、免税的优惠待遇。
18.Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
相关短句/例句
Taxation laws and regulations税收法规
1., embodying the scientific principles of the accounting discipline, while taxation laws and regulations adopt a taxation approach and are based on legal and taxation theories.制定企业会计制度的依据是《会计法》和《企业财务报告条例》 ,它对收入、成本费用和利润等的确认、计量和报告都有其合理的概念依据 ,体现了会计学科本身的科学性 ,而税收法规则是从税收角度考虑 ,具有法学和税收理论依据 ,二者从不同学科出发 ,对同一要素进行确认、计量和报告 ,必然会产生矛盾。
3)tax avoidance税收规避
1.For the justice of the taxation, the best way to disclose the real intention of the tax avoidance is to employ the principle of regulating tax with substance.以税收公平原则理论为支撑,坚持税收法定主义框架之下法律上的实质课税原则,解决了实质课税原则在适用中的难题,是治理税收规避直接有效的方法,但是要根治避税依然要靠立法的完善。
2.So the solution to tax avoidance will involve the bounds of tax law and private law.税收规避是税法中的一个特殊现象,是纳税人利用私法赋予的选择空间进行违背税法宗旨的规避行为,因此要对其进行治理必然涉及到私法与税法两个方面的限制。
4)Revenue criterion税收规范
5)tax model税收模型
6)Scale of tax evasion逃税规模
延伸阅读
纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利:任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效,税务机关不得执行,并应当向上级税务机关报告。纳税人应当依照税收法律、行政法规的规定履行纳税义务;其签订的合同、协议等与税收法律、行政法规相抵触的,一律无效。――――《中华人民共和国税收征收管理法实施细则》第3条
