查询词典 taxpayer

From the taxpayer's point of view, it might make sense to limit dividend payments to other shareholders until the government's preference shares have been paid off.

从纳税人的角度看，要求银行在向政府持有的优先股支付股利之前限制向其他股东的股利分派，这是可以理解的。

There is now a thin buffer of core equity between the taxpayer's preference shares and any further losses.

现在保障纳税人优先股不受任何进一步的损失威胁的只有很小一部分核心资本。

From the taxpayer's point of view, itmight make sense to limit dividend payments to other shareholdersuntil the government's preference shares have been paid off.

在纳税人看来，只有在清偿了政府的优先股之后，将股利发放给其他股东也许才是合理的。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。

Proceeding from the above purpose and thinking, the following of research contents is launched that: Chapter one is a part of the prolegomena, and mainly introduce the purpose, meaning, research background, documents survey in which the tax compliance discrimination models concerned. On the basis of the investigation of the critical to taxation, Chapter two reveals the index system, and uses the discriminating analytical method to judge taxpayers" credit, and embodies its standard and methods in judgments. On the disvovery of the investigating taxpayers" microeconomics behavior, Chapter three uses the econometrical modeling methods and data mining technology, establishes Logistic regression model, calculates taxpayer credit measure and gives the empirical analysis; Chapter four gives a work methods and suggestions in practical application of identifying models; It is a conclusion of this paper, which reaffirms the main achievements and viewpoints of this paper.

从以上目的和思路出发，本文研究内容如下方式展开：论文第一章为绪论部分，主要介绍纳税人诚信识别模型研究的目的、意义、研究背景、文献综述以及全文框架；第二章在纳税评估问卷调查基础上，提出纳税评估指标体系，并应用多元统计的判别分析方法来给出评判纳税人诚信，并具体给出其判断的标准与方法；第三章在考察纳税人微观行为基础上采用计量经济建模方法和数据挖掘技术，建立定量能测算纳税人诚信水平的Logistic回归模型，并作实证分析：第四章对比分析纳税评估模型实证研究结果，并就模型在实际应用中的工作方法、建议及进一步的研究方向展开讨论；最后为本文的结论，在该部分将再次重申本文研究的主要成果和观点。

Both tax authority and taxpayers take part in tax games. To tax authority, his pure strategy is to check or not check, and to a taxpayer, his pure strategy is to evade or not evade, there exists Nash equilibrium of mixed strategies.

在征纳税博弈结构中，博弈的参与人是征税人与纳税人，征税人的纯战略是稽查或不稽查，纳税人的纯战略是逃税或不逃税，两者之间存在混合战略纳什均衡。

And if the intention is on the evidence, genuinely held, realistic and realisable, and if all the circumstances show that at the time of the acquisition of theasset, the taxpayer was investing in it, then I agree.

假如纳税人的意图证据充分，而意图又是真确的、实际的和可以实现的，而且所有情况均显示纳税人购入该资产时，正在进行投资的话，我便同意纳税人的意图属实。

Article 8 When assessing the amount of tax payable, adjusting the amount of fixed tax payment, conducting tax inspection, imposing tax administrative penalties, or conducting tax administrative reconsideration, tax officials shall recuse themselves if they have any of the following relationships with the taxpayer, or tax withholding agent, or its legal representative, or the direct responsible person

第八条 税务人员在核定应纳税额、调整税收定额、进行税务检查、实施税务行政处罚、办理税务行政复议时，与纳税人、扣缴义务人或者其法定代表人、直接责任人有下列关系之一的，应当回避

Above all, the year saw the reemergence of state power, as governments from Tokyo to Washington pumped huge amounts of taxpayer cash into national firms.

首先，在这一年里，我们看到国家力量重新抬头，因为从东京到华盛顿的政府都在把巨额纳税人金钱注入跨国公司。

Companies leading products "Sudal" card ordinary portland cement sulfur and low-alkali cement, enterprises passed the ISO9001 international quality system and the international ISO14001 environment system certification; won the national, provincial and municipal awarded the "Product Quality countries Mianjian","State Quality Inspection of qualified products","quality reliable products in Jiangsu,""China Association for Quality Inspection group members","brand-name products of Changzhou City,""building materials industries in Changzhou City, the top 10 products","well-known trademarks of Changzhou City,""20-strong private sector","Changzhou City AAA-class enterprises," and "large taxpayer","bank trust business","AAA credit enterprise-class" honor; has become the Soviet Union, tin, often, Shanghai Expressway Command designated suppliers, and October 05 successful products exported to Angola, Changzhou region to fill the gaps in cement exports.

公司主导产品"苏特"牌普通硅酸盐水泥和低碱硫铝酸盐水泥，企业通过了ISO9001国际质量体系和ISO14001国际环境体系认证；荣获国家、省、市授予的"产品质量国家免检"、"国家质量检测合格产品"、"江苏质量信得过产品"、"中国质量检验协会团体会员单位"、"常州市名牌产品"、"常州市建材行业十强产品"、"常州市知名商标"、"私营企业二十强"、"常州市AAA级企业"、"纳税大户"、"银行信得过企业"、"AAA级资信企业"等荣誉；先后成为苏、锡、常、沪高速公路指挥部指定供货商，并于05年10月份成功实现产品出口至安哥拉，填补了常州地区水泥出口的空白。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。