查询词典 taxpayers

I mean, how do they justify this outrage to the taxpayers who are keeping the company afloat?

我是说，他们如何向保持这家公司营业的纳税人的愤怒做出辩解？

The assets aren't just risky ones; the government insisted that the agreement cover entire asset classes, so that Citigroup couldn't simply dump toxic loans and securities in the lap of taxpayers.

这其中不只是高风险资产；政府坚持让协议覆盖全部资产类别，这样一来，花旗就不能只将不良贷款和证券资产挑出来推给纳税人来承担。

The taxpayers' decision-making is a complex process, many factors play important roles in the process. It is not only economic factors but also noneconomic factors, besides the behaviors of tax authority and of government, taxpayers' individual characters and social culture, etc.

换言之，税收遵从决策是纳税人行为选择的一个复杂过程，其中起作用的因素很多，除了经济因素，还包括非经济因素，同时税收管理部门的行为、政府行为、纳税人的个体特征（如年龄、风险偏好、价值观等）以及社会文化等对税收遵从都不无影响。

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。

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

After the Implementation Regulations coming into force, the Central government shall formulate policies to determine in a reasonable manner the percentage of sharing tax revenue among local governments where the head quarters of the taxpayers are located, and handle the issue of shifting tax revenue that arises from the EIT Law, and balance the interests of local governments in accordance with the principles of consolidated compilation, decentralized administration, collecting at source, finalization and fiscal allocation.(Translator's note: the local governments at city levels may compete among themselves and use non-fiscal means or waive the local fiscal revenue to woo the profit-making taxpayers to headquarter in the city under their respective jurisdictions, in the absence of Central government's intervention).

实施条例施行后，将根据"统一计算、分级管理、就地预缴、就地预缴、汇总清算、财政分配"的原则，合理确定总分机构所在地政府的分享比例和办法，妥善解决实行企业所得税法后引起的税源转移问题，处理好地区间利益关系。

Article 11 For taxpayers other than small-scale taxpayers (hereinafter referred to as "normal taxpayers"), the VAT rebated to the purchasers due to sales returns or discounts shall be deducted from the output tax of the current period. The VAT recovered due to the purchase returns or discounts shall be deducted from the input tax of the current the period.

第十一条小规模纳税人以外的纳税人因销售货物退回或者折让而退还给购买方的增值税额，应从发生销售货物退回或者折让当期的销项税额中扣减；因购进货物退出或者折让而收回的增值税额，应从发生购进货物退出或者折让当期的进项税额中扣减。

30 We strengthened taxpayers' protections and oversight, and the taxpayers were on the hook for less money upfront.

我们增强了对纳税人的保护和对资金的监管，而纳税人会支付更少的钱。

Consumer goods for the self-consumption of taxpayers which are specified by the competent authorities for financial and taxation authorities under the State Council, including CT taxable motorcycles, cars and yachts for the self-use of taxpayers

国务院财政、税务主管部门规定的纳税人自用消费品，包括纳税人自用的应征消费税的摩托车、汽车、游艇。

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。

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。