查询词典 base of taxation

This thesis starts with analysis of the practical advantages of electronic business comparing with the traditional ones and the basic conditions of developing electronic business. It claims that taxation is a difficult point of electronic business, and points out fell main problems of taxation on the reference of methods of basic problems coped with electronic business by some international organizations and governments. On the base of this, it attempts to point out the basic clues of resolving the problems in commercial taxation of China today and our counter-measures and suggestions. And this can serve for the administration of taxation in China, promoting it to link with internation as soon as possible and become one of the strong countries, which is internationlization ineconomic information.

本文从分析电子商务与传统商务相比较的现实优越性及发展电子商务的基本条件入手，认为税收问题是电子商务的难点；并通过借鉴国际组织和各国政府对电子商务税收问题的基本处理作法，进一步提出电子商务中的几个主要税收问题；在此基础上，通过借鉴国际上对电子商务税收问题处理的基本经验和作法，试图提出解决现阶段我国电子商务税收问题的基本思路和应采取的对策与建议，以期使我国税收管理尽快与国际相接轨，迎头赶上国际经济信息化发展的新浪潮。

I research the procedure of offer in compromise,such as the claim of offer in compromise,putative taxation,amount change of forfeit,coordinating liability,onus propend,protect of trust,informal negotiation base on factual administration of tax department.

本文针对税务约谈的程序及效力，如约谈请求权、推计课税、罚款增减、协力义务、举证责任、信赖保护、非正式协商性行为等等，以税务机关的实际运用为基础做了进一步研究。

As a developing country, our country is in net importer status in the transnational e-commerce. If applied the traditional asserting regulations of permanent establishment unalterably, it will reduce the base of taxes and diminish the taxation rights of our country.

我国作为发展中国家，在跨国电子商务中处于净进口国地位，如果一成不变地适用传统的常设机构认定规则，则会减少税基，有损我国的征税权益。

Now our system of real estate rent, tax and fees has many problems. On the one hand, the shortage of the rent makes tax not serious and standard and abets the tendency of collecting unconscionable fees; on the other hand, it leads taxpayer to have the excess burden of taxation. The situation which makes tax unfair, decreases tax base and narrows tax revenue, limits the government's macro-management.

目前我国房地产租税费相互错位，一方面地租不到位，使税收失去了严肃性和规范性，滋长了乱收费的不良风气；另一方面，这种情况也导致纳税人负担过重和税负不均，加之产权关系模糊，结果是未达到平均税负、促进公平的目的，反而造成了税基的缩小和税款的流失，使税收的产业调控功能受到很大限制。

This year, Xuzhou Local Taxation Bureau to actively explore the land as a chain, with a number of sources of revenue management tools into new ways to make full use of land and resources of the cadastral system in the geographical space, such as data on land area advantage of developing their own sources of revenue in the management of the GIS systems, cadastral management, household management, and tax base in areas such as visual monitoring of information management, and achieved remarkable results.

今年以来，徐州市地税局积极探索以土地为链条、以数字化为手段的税源管理新途径，充分利用国土资源部门的地籍系统在地理空间、土地面积等方面的数据优势，自行研发了GIS税源管理系统，对地籍管理、户籍管理、税源监控等方面进行可视化信息管理，取得了明显成效。

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。