查询词典 taxpayer

It relies on tax collection and management system in order to land and resources-based geographic information system as the carrier, by way of data processing system for rent collection and management of land-use tax information and land departments cadastral information, the taxpayer reporting the information to dynamically match and comprehensive analysis to three-dimensional electronic map shows the streets, the main building and the taxpayer identity information, support bi-directional maps and database query, map identification and taxpayers to provide a variety of state of the display, and information to achieve grid-based management, and network information pass for the "checkerboard" management to provide information support platform.

它以税收征收管理系统为依托，以国土资源部门基础地理信息系统为载体，通过数据处理的方式对地税征管系统中的土地使用税信息与国土部门的地籍信息、纳税人申报信息进行动态比对和综合分析，以三维电子地图显示街道、主要建筑标识及纳税人信息，支持地图与数据库双向查询、提供图上标识和纳税人多种状态的展示，并对信息实现网格化管理和网络信息传递，为"棋盘式"管理提供信息支撑平台。

"Because the majority shareholding is owned by the taxpayer, when we are able to return RBS to normal, private ownership in the commercial sector, then of course those shares will be sold and that money will come back to the taxpayer," he said.

"由于大股东是由纳税人，当我们能够返回苏格兰皇家银行正常，在商业部门的私人所有权，那么当然这些股份将出售，钱会回来的纳税人拥有的，"他说。

In order to realize taxpayer"s rights, we must turn law of taxation to law of rights, change idea, improve service consciousness of taxation department and right body consciousness of taxpayer, bring fully consensus supervision and plebs supervision into play, and broadens more relief approach of taxpayer"s rights.

要实现纳税人权利，就必须由征税之法转向权利之法，转变观念，提高征税机关的服务意识和纳税人的权利主体意识，并充分发挥舆论监督和民众监督的作用，进一步拓宽纳税人的权利救济途径。

Fourth, Based on sample data collected in Shenzhen city in 2003, the paper, from various perspectives, calculates nominal VAT rate for goods sold domestically or internationally. By the means of the calculation of the extent of indirect nominal tax burden shifting, we can get the economy tax burden from evaluating some trades'tax burden shifting range of Shenzhen VAT taxpayer. This paper also analyses the problems and the reasons of it and proved that the result of the separate calculation of domestic sales nominal tax burden and export sales tax burden can more realistically reflects the enterprises'nominal tax burden.. Enterprises with higher nominal tax burden can transfer their most parts of their nominal tax burden to the consumers, but the enterprises with lower nominal tax burden have to bear all nominal tax burden. Thus, when measuring the properness of tax burden from the VAT taxpayer, a comparison between economic tax burden and optimum tax burden should be considered.

第四，本文以2003年度深圳市数据为例，从不同的口径分别用经典名义税负测算法和内外销分别测算法测算了深圳市增值税纳税人的名义税负，运用间接税税负转嫁程度测算模型，测算了深圳市增值税纳税人部分行业税负转嫁的程度，进而得出其经济税负，并分析了深圳市增值税纳税人税负存在的问题以及成因，验证了内外销分别测算法得出的结果更能真实地反映企业的名义税负，得出以下结论：名义税负较高的行业，其经济税负不一定高，而名义税负较低的行业，其经济税负并不一定低，在衡量增值税纳税人的税收负担是否适度的问题上，不能简单的将名义税负与最优税负比较，而应将经济税负与最优税负比较。

Afterwards the writer contrasts the legislation and the practice of the taxpayer' s rights in the domestic and in the foreign and exposes the problems on it. Finally, the writer gives some advices to construct the protectional system of the taxpayer' s rights in order to initiate the people to ponder and research.

随后运用比较分析方法对中外保护纳税人权利的立法和实践现状进行了对比，深入剖析了我国税收立法和实务中存在的问题和不足，着重对构建我国保护纳税人权利体系做出了全面构想，以求抛砖引玉，引发人们对纳税人权利保护问题的思考和研究。

The tests for dependency are centered around the actual support tests that the candidate must pass; first, the qualifying individual must be the taxpayer's child, stepchild, foster child, sibling or stepsibling, or a descendent of one of these, second the qualifying individual must have the same principal residence as the taxpayer for more than half the year and there are exceptions for children of divorced parents, kidnapped children, and for children who were born or died during the year, third the qualifying individual must be under the age of 19, or 24 if a full-time student and fourth, the qualifying individual must not have provided for more than one-half of their own support during the year.

测试抚养围绕着实际测试支持的候选人必须通过；首先，符合资格的个人必须是纳税人的子女，继子女，养子女，兄弟姐妹或stepsibling，或后裔，其中二是个别资格必须具有相同的主要居住地为纳税人超过半数的一年不过也有例外的孩子，父母离异，绑架儿童，而孩子出生或死亡，在这一年里，第三，个别资格必须在19岁以下，或者24如果一个全职学生和第四，预选个人不得提供超过一年半，自己的支持，在这一年中。

Article 9 Where one taxpayer pays tax within 15 days upon the receipt of the tax payment book, the Customs shall relieve the detaining measures and formulate and issue the Detaining Relief Notice of the Customs of the People's Republic of China to the taxpayer, and return the list of items and relevant goods and properties to the taxpayer.

第九条 纳税义务人自海关填发税款缴款书之日起15日内缴纳税款的，海关应当解除扣留措施，并向纳税义务人制发《中华人民共和国海关解除扣留通知书》，随附发还清单，将有关货物、财产发还纳税义务人。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

VAT reform should base on classifying taxpayer rationally, re-editing standard of two kinds of taxpayers, adjusting and improving the structure of taxpayers. Enlarging the scale of general taxpayer, ensuring it has necessary scale taxpayer, thus ensure the chain of VAT could be widely extending and internal mechanism could be run effectively, implementing the function of taxpayer.

增值税改革须先以合理划分纳税人，重新修订两类纳税入的划分标准，调整和完善纳税人结构为改革突破口、着力点，扩大一般纳税人的规模，保证增值税拥有必要规模的一般纳税主体，这样才能确保增值税的抵扣链条广泛延伸、内在机制有效运行，凸现增值税固有的功能。

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。