查询词典 taxpayers

The innovations of the article are based on the study of taxpayers mind and behaviors on tax compliance or incompliance by two case analysis, and explain the connections on tax service and tax compliance.

主要阐述研究的背景，目的和意义，以及研究方法和论文框架；第二部分为纳税人税收遵从分析。首先介绍税收遵从的基本理论，然后运用经济学和管理心理学原理和方法分析纳税人税收遵从或不遵从行为；第三部分为我国税收遵从现状和典型案例分析。

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。

Taxpayers bear many risks but credit risk is one best left to bankers, however ineptly they may have dealt with it in the recent past.

纳税人虽然承担众多风险，然而信贷风险则是由银行家们承担，不管在近的过去各银行对此风险的处理如何不明智。

Taxpayers bear many risks but credit risk is one best left to bankers, however ineptly they may have dealt with it in the recent past.

纳税人是承担着许多风险，但是信贷风险最好还是留给银行家们，无论近期他们在应对信贷风险时表现地能有多不称职。

EDF, a state-controlled energy company, is laudably careful with French taxpayers' money.

法国电力公司，一个国家控制的能源公司，是认真laudably与法国纳税人的钱。

EDF, a state-controlled energy company, is laudably careful with French taxpayers' money.

而EDF作为法国的国有能源公司，能做到&不用纳税人的钱为高管的天价薪酬买单&，真是难能可贵啊！

Article 12 The rate leviable on the small-scale taxpayers goods or taxable services shall be 6%.

第十二条小规模纳税人销售货物或者应税劳务的征收率为6％。

Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.

第十二条小规模纳税人销售货物或者应税劳务的征收率为6％。

Article 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate prescribed on Article 12 of these Regulations.

第十三条小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。

Anticle 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate presc ribed on Article 12 of these Regulations.

第十三条小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。

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。