查询词典 law of tax

The substance of tax is non-consideration debt in the public law. The people as the whole of the taxpayers are the debtors who are entitled to ask the government as the debtee to provide public goods when they have paid for the taxes. While the government is the substantial debtee who can legitimately request the people as the debtors to pay in way of taxpaying for the expenses and prices of the public goods they have enjoyed when it has provided public goods to the people.

税在形式上直观表现为纳税人的财产向政府的无偿转移和让渡，既然税是对私人财产权的一种"剥夺"，"为何要课征税收，其正当根据是什么，这是在税收的历史上，很早就一直阐述的问题"〔1」(P15)对税收关系表象下的税之本质，恰恰是论证国家为何要课税，国民为何要纳税等税之存在的正当性、合理性和必然性的首要问题。

New promulgate " law of enterprise income tax of People's Republic of China " regulation, the company invests in what place of field of energy-saving environmental protection makes, or the earning on project of energy-saving environmental protection, will enjoy the derate on taxation henceforth.

梗概： 新颁布的《中华人民共和国企业所得税法》规定，企业在节能环保方面所作的投资，或在节能环保项目上的所得，今后可享受税收上的减免。

Article 59Other property mentioned in Articles 38 and 40 of the Law on the Administration of Tax Collection include immovables and movables such as real estate, cash and marketable securities.

第五十九条税收征管法第三十八条、第四十条所称其他财产，包括纳税人的房地产、现金、有价证券等不动产和动产。

Under penalties of perjury, I declare that this return has been filed according to the provisions of THE INDIVIDUAL INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA , and to the

我声明，此纳税申报表是根据《中华人民共和国个人所得税法》的规定填报的，我确信它是真实的、可靠的、完整的。

The standing committee of National People's Congress of 10 whole nations that according to Beijing of Xinhua News Agency report will hold in 27 days on December 27 the 19th conference on the 2nd plenary session, committee of law of countrywide National People's Congress suggests, the decision about rules of revocatory agriculture tax draft submits to this second standing committee conference votes.

据新华社北京12月27日电在27日举行的十届全国人大常委会第十九次会议第二次全体会议上，全国人大法律委员会建议，将关于废止农业税条例的决定草案提请本次常委会会议表决。

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。

According to Article 201 of "Criminal Law of People's Republic of China", only taxpayer and detain-pay obligor can constitute tax dodging.

扣缴义务人是指法律、行政法规规定负有代扣代缴和代收代缴税款义务的单位和个人。

The cognizance of the standard of tax dodging criminalityTax dodging is consequence crime, which has been regulated by Criminal Law of People's Republic of C

纳税人或扣缴义务人的偷税数额只有达到1万元以上并且占应纳税额的10%以上，或者两年内因偷税受过二次行政处罚，又偷税且数额在一万元以上的，才应作犯罪处理。

In accordance with the regulations, the taxpayer transferred to state-owned land use rights, buildings and fixtures on the ground and made to pay the land revenue should be in accordance with the law of value-added tax, by sale or transfer of one percent income levy.

按照规定，纳税人转让国有土地使用权，建筑物和固定设施的地面和支付的土地收益应当依照法律规定的增值税，由出售或转让收入征收1个百分点。

The steelness of cash expen diture of taxation, uncompleteness of taxation law, and the low level of tax man agement and enforcement mainly cause the loss of taxation.

税收的现金支出刚性、公民纳税意识的薄弱、税收制度本身的不完善性、较低的税收征管和执法水平都是造成我国大量税收流失的主要原因。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了