查询词典 tax collector

Based on classifies of the Electronic Business modes, this article deeply studies about four types of tax structures for operating models, studies the prominent problems of traditional collection management mode in business e-commerce and individual e-commerce through positive analysis. At the same time, it researches the countermeasure about business or individual Electronic Business taxation collection management from tax theory, tax policy, tax system, and tax practice, finds the modern tax collection management mode in the Electronic Business environment. The further way, to make the theories more feasible, effective and scientific, it proofreads the new collection management mode through the social investigations, puts forward the corresponding policies and rules which demanded by the Electronic Business taxation collection management mode.

本文在对电子商务环境下的税收理论进行研究的基础上，综述了国内外电子商务税收征管研究成果，针对我国电子商务的发展，对电子商务业务模式进行了分类，深入剖析了四种主要业务模式的税收结构，并以此为切入点，通过实证分析，系统地研究了传统征管模式在企业和个人两大类型的电子商务活动中所存在的税收征管突出问题，同时从税收理论、政策、制度和实践等方面，探究了企业和个人电子商务的税收征管对策，建立了电子商务环境下的税收征管模式；在此基础上，通过社会问卷调查，进一步校正新的征管模式，使其具有可行性、有效性和科学性，进而提出了电子商务的税收征管模式所要求的配套政策和法律。

Types of tax avoidance of domestic enterprises are 1 to evade tax by utilizing unsteady outlined characters in taxation system; 2 to use tax avoidance method of regional transference; 3 to use tax avoidance method of income transference; 4 to use tax avoidance method of income subtotaling; and 5 to evade tax by delay of taxpaying.

对政府而言，分析、研究避税问题并承认避税活动的合法性，有利于及时了解税法中存在的缺陷，并在依法治税的基础上去进一步完善税制，而不是用超越法律的权力去缩小避税的影响。虽然避税具有社会危害性，在法律没有明文禁止的情况下，只能将避税认定为合法行为。

On the other hand, it is stipulated in Item 2 of Article 64 of the Law on the Administration of Tax Collection that where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he/she fails to pay or underpays and the surcharge thereon, and he/she shall also be fined over 50 percent but not more than five times the amount of tax he/she fails to pay or underpays.

另一方面，按照税收征管法第六十四条第二款的规定，如果纳税人不进行纳税申报，因此造成不缴或者少缴税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

The above results were interpreted by the calucation of CNDO/2 method of quantum chemistry. The effection of a collector-accelerating-agent mixed with a just main-collector was better than that of two collectors mixed. The structure of collector-accelerating-agent is described:① a carbonic chain or ring compound with a polar-radical,② a larger positive electric centre in this polar-radical〓 was the compound with many coordination atomics.

量子化学CNDO/2方法计算验证了上述结果，并且得到如下结论：选择有效的捕收促进剂与适当捕收剂混用，比用两种捕收剂混用更有效；并总结出捕收促进剂的结构特点为：①带一个极性基团，有足够疏水性的碳链、环化合物；②极性基因中有一个较大的正电荷中心；③极性基因中最好有多个能参与配位的极性原子。

The traditional collector rig, like contact slip collector ring and noncontact telegraph collector ring, can not be used in high rotational speed and loud noise background.

理论和试验研究发现，相比于直线修形和抛物线修形，正弦曲线修形在很大的工况范围内，具有良好的减振、降噪效果，特别是对于减小高频成分的振动效果更明显。

The invention relates to an air ion static determination and an air ion static determinator, comprising air ionization collector, electric charge weigh, control circuit, computer and software system supporting measurement and data recording processing, wherein the electric charge weigh is used to isolate the air ionization collector and the computer acquisition circuit, the computer can monitor the electric quantity on the collector plate electrode.

本发明涉及一种空气离子静态测定法及空气离子静态测定仪，计算机控制的可以在线连续监测空气离子浓度的电路设计和测量方法。测试系统由空气离子采集器、电荷秤、控制电路、计算机及其支持测量和数据记录处理的软件系统构成。电荷秤通过电―光转换、光―电转换起到了把空气离子采集器与计算机采集电路隔离的作用，使采集器上的电荷不会通过采集电路放电，计算机可以监测采集器极板上的带电量。

Time constant of solar collector is one of the most important parameters of solar collector in transient condition,which indicates the response of solar collector under transient drive.

0引言随着太阳集热器应用越来越广泛，热性能作为太阳集热器最重要的性能指标，其评价及测试方法已经得到充分的发展。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。