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The theory that public interest should be defined by the legislative organ is not compatible with the national condition in China. The proposed negotiation mechanism between the expropriator and the expropriated is not operable under the current system.

我国由行政机关单方面界定公共利益的规定存在弊端,理论倡导各级代议机关确定公共利益的做法不符合我国立法国情,建立征收人与被征收人的协商机制在现有制度下不具有实践的可操作性。

The Chinese system in which public interests is defined unilaterally by administrative organ is flawed. The theory that public interest should be defined by the legislative organ is not compatible with the national condition in China. The proposed negotiation mechanism between the expropriator and the expropriated is not operable under the current system.

我国由行政机关单方面界定公共利益的规定存在弊端,理论倡导各级代议机关确定公共利益的做法不符合我国立法国情,建立征收人与被征收人的协商机制在现有制度下不具有实践的可操作性。

In addition, many states impose their own inheritance or gift tax, and many localities impose property taxes of various kinds.

另外,许多州也单独征收遗产税或赠与税。许多地方还征收各种不同类型的财产税。

A primary form of tax on wealth besides Poll tax, Estate and Inheritance tax, Gift tax

公元前596 年时雅典对土地征收财产税,罗马对土地和动产征收财产税

Article 11 The handling charge equivalent to 2 percent of the tax amount withheld shall be paid to the withholding agent.

第十二条对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。

The prices quoted above do not include any taxes, duties, impost and any other charges of any kind which may be levied in.

以上所报价格并不包括在以上所报价格并不包括在所征收的各种税款,关税,所征收的各种税款,关税,进口税以及其他各种费用。

Second, tow possibilities should be considered in designing imposition link, although, its much easier for management to impost at the production link.

2燃油税的征收环节设计应加以区分对待,不应只考虑征收管理的难度而全部设在生产环节。

This article analyzes the character of social security tax from the effect of income variation,the use of funds,the function and the effect of fair and effeciency resulting from the particular constitution of social security tax and incom tax.

现阶段,我国主要通过征收社会保险费来筹集社会保障资金,这种筹资方式在运营和管理过程中面临着管理不规范、覆盖面过窄、征收刚性不强等一系列问题,使我国社会保障资金来源缺乏应有的保障,资金管理和收支平衡存在较大的困难。

In Britain it is collected by the Inland Revenue and in the US bythe Internal Revenue.

英国的所得税由英国国内收入局征收,而美国的所得税由美国国内收入局征收

Article 12 Time measures for collecting individual income tax from income of interest on deposit are stipulated by the State Council.

第十二条对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。

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