查询词典 tax-free

A: The VAT, consumption tax and business tax are type of the three main taxes in China's turnover tax system, and it plays an important part in the PRC tax system.

答：增值税、消费税和营业税是我国流转税体系中三大主体税种，在我国税制中占有十分重要的地位。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

With regard to the issue of tax handling of the relevant withholding of income tax on the payment in the swap transaction of overseas financing by the domestic enterprises, we hereby make the following notice in accordance with the relevant provisions of the Law of the People's Republic of China on Income Tax of the Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and its detailed implementation rules

关于上述境内企业对其境外融资进行掉期交易后形成的支付款项有关扣缴所得税的税务处理问题，根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则的有关规定，现通知如下

Article 20 The competent tax authorities may implement special inspection of withholding and collecting enterprise income tax when necessary and shall report the inspection results to state tax bureau or local tax bureau at the same level.

第二十条主管税务机关可根据需要对代扣代缴企业所得税的情况实施专项检查，实施检查的主管税务机关应将检查结果及时传递给同级国家税务局或地方税务局。

Although the current tax system is annulose to protect the contents of aspect, still exist an environmental protection tax a kind to lack, related revenue from tax ecosystem the function is weak, the special policy of the ecosystem revenue from tax lacks region to aim at sex etc. problem.

现行税制虽然有环保方面的内容，但是仍然存在环保税种缺位、相关税收生态功能弱，生态税收优惠政策缺乏地区针对性等问题。

Because of its own characteristic ,such as the completement and scatterness of the fast innovation, concealment, invisibility and high mobility, the emergence has led to a series of problems. For example, the loss of tax payment, the unfair tax revenue burden, tax jurisdiction, permanent establishment, international tax avoidance.

因其本身所具有的高速创新性、隐蔽性和无形性、高度流动性的特点，引发了税款流失、税负不公、税收管辖权、常设机构、国际避税等一系列税收问题，使传统的税收理论、税收原则受到不同程度的影响，同时给现行的税收制度提出了新的要求与挑战。

This article intentions to analysis taxpayers mind and behaviors on tax compliance or incompliance by adopting the theories of economics and management psychics, study how to improve tax services quality and tax compliance lever, so to build a honest tax payment environment in China.

税收服务的质量高低、公平与否对纳税人的税收遵从行为会产生直接影响，本文就是旨在通过运用经济学和管理心理学理论分析纳税人税收遵从与不遵从的心理态度和行为倾向，研究如何做好税收服务，从而有效引导纳税遵从，提高纳税人的税收遵从度，营造一个依法诚信纳税的良好环境。

This article compares the tax treatment of Chinese and Foreign-owned banks from tax rate, permittable deduct items and other specific policies and points out that the government should abolish the " super-national treatment " tax preferential foreign banks enjoyed under the background of improving the finance tax system to rebalance the already tilted lever.

本文分别从适用税率、税前扣除项目以及具体优惠政策等方面对中外资银行税收待遇进行了全面对比，指出在过渡期结束后为营造中外资公平竞争的环境，应在完善金融税制的大背景下有计划、有步骤地取消外资银行现有的&超国民待遇&税收优惠，使倾斜的杠杆恢复平衡，促进我国银行业整体发展。

In 2003, Nanjing Local Taxation Bureau inspectors spent six months Subbureau for tax year 2002 a relatively large amount of 88 real estate companies tax special inspection revealed that there are 87 tax issues, tax-related payments of up to 50,316,600 yuan .

2003年，南京地税局核查人员花费6个月的税务分局2002年相对大量的88个房地产公司税收专项检查显示，有87个税务问题，税务有关付款高达五千零三十一点六六零万元。

In the construction project contract award, the owner generation of buckle business tax money and the additional situation is very common, how always wraps the unit to sublet the project generation of buckle tax money to carry on the correct calculation,"Business accounting System","Construction Business accounting Calculates Means" as well as in 2006 promulgates "Business accounting Criterion 15th -- Construction Contract" to has not sublet the project the accounting to make the explicit stipulation, this article is really to this situation, has carried on the detailed elaboration on the owner generation of buckle tax money's subpackage project tax treatment and the accounting method.

内容摘要：在建设工程发包中，业主代扣营业税金及附加的情况十分普遍，总包单位如何对分包工程代扣税金进行正确的核算，《企业会计制度》、《施工企业会计核算办法》以及 2006年颁布的《企业会计准则第15号——建造合同》中均未对分包工程的会计核算作出明确的规定，本文就是真对这一情况，就业主代扣税金的分包工程税务处理及会计核算方法进行了详细的阐述。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。