查询词典 tax administration

Chapter 10: the reform and development of Chinese tax administration.

第十章是我国税收管理的改革与发展。

But on the whole,tax administration towards APA in China is still at the initial stage.

我国对预约定价的税务管理总体处于起步阶段，在立法和执法过程中存在不可忽视的问题，亟待进一步细化和补充。

Mr Vos said that in doing so, the ATO had made significant improvements to tax administration.

Vos 先生说，澳大利亚税务局为此对税务管理做了很重要的改进。

And then, the second part inquired into theimpact that the development of the Net Banking bring to the tax lawinstitution, including whether to collect taxes to Net Banking, andmany problems that Net Banking made to the basic principle oftaxation, tax administration and international taxation.

首要的是网络银行的发展引发的是否应对网络银行征税的争论，还包括网络银行对税收基本原则、税务管理、国际征税等多方面造成的难题。

Tax system and tax administration, however, are two inseparable parts of taxation that must be developed coordinately.

但是，在重点关注优化税收制度和调整税收政策的同时，税收管理的改革和发展也是一个不容忽视的领域。

The reasons which cause the discrepancy are complex, for instance, the taxpayer's evasion, the illogicality of taxation, the weak tax administration, and the faultiness in tax laws.

这种差异可能来自于纳税人逃税，也可能来自于税制设计不合理、税务管理能力弱，还可能来自于税收法律法规不完善。

This part is the narration and comment, of Chinese tax administration development.

本章是从历史和现实角度对我国税收管理的发展状况进行了论述。

So how to change tax losing situation is also complex. We have to enhance civil taxpaying consciousness, to improve the tax administration, and to perfect the laws.

因此，要使税收流失情况得到好转，不仅要提高公民的纳税意识，还要改进税收管理，以及完善税收法律法规。

Article 43 If a unit or individual engages in business operations without obtaining a business licence and the tax authority confiscates commodities or goods pursuant to the provisions of Article 25 of the Tax Administration Law, the party concerned shall pay its taxes within 15 days of the date of confiscation.

第四十三条对未取得营业执照从事经营的单位或者个人，税务机关依照税收征管法第二十五条的规定，扣押其商品、货物的，当事人应当自扣押之日起十五日内缴纳税款。

The permanent representative offices of foreign enterprises engaged in "self-operating trade and agency trade" as mentioned in Paragraph 2 of Article 2 of the Notice of the State Administration of Taxation on the Relevant Tax Administration Issues concerning Permanent Representative Offices of Foreign Enterprises No.

国家税务总局关於外国企业常驻代表机构有关税收管理问题的通知》（国税发[2003]28号）第二条第款规定征税的从事&自营贸易和代理贸易&的外国企业常驻代表机构是指既从事自营贸易同时也从事代理贸易的代表机构。

In the United States, chronic alcoholism and hepatitis C are the most common ones.

在美国，慢性酒精中毒，肝炎是最常见的。

If you have any questions, you can contact me anytime.

如果有任何问题，你可以随时联系我。