税收

Canadian Finance Minister Jim Flaherty has announced a new initiative to crack down on companies that he says are shifting the tax burden unfairly to small taxpayers by using offshore corporate structures to evade Canadian taxes.

加拿大财政部部长杰米·费海提已经宣布，将会主动采取措施制裁那些通过国外企业组织结构将税收负担不公平地转移到小型纳税人身上，从而逃避加拿大税收的企业。

All of these will definitely lead to his/her behavior of lawful and faithful taxpaying.

传统的税收观念片面强调纳税人义务，将纳税人意识异化为纳税意识，极大影响了税收工作的开展。

How to educate taxpaying compliance, how to optimize tax administration, reduce the revenue from tax evasion become an important lesson in the reform of tax collection and administration.

如何培养纳税遵从，如何减少税收流失，如何提高税收征管水平成为我国征管改革的一个重要课题。

It is an essential function and obligation for taxation department to provide high quality taxpaying service, which plays an important role on enhancing taxpaying obedience, decreasing tax revenue cost, reducing distortion of revenue illegality on economy and decreasing social cost.

税务部门提供优质的纳税服务不仅是其基本的职责和义务，而且优质的纳税服务对于提高纳税遵从度，降低税收成本，减少税收违法行为对经济的扭曲，降低社会成本都具有重要作用。

"Place of Effective Management" is a tie breaker rule in Double Taxation conventions.

内容摘要："实际管理机构所在地"是税收协定解决法人双重税收居民身份问题的规则。

But there still has a series of problems which are unconformable to the establishment and development of Modern Enterprise System. For example, the structure of taxation system hasn"t been optimized adequately, the tax laws haven"t been unified completely, there is still duplicate taxation, and the power and scope of taxation adjustment isnt enough.

但是我国现行税收制度中仍然存在不适应现代企业制度构建与发展的一系列问题，如，税制结构不够优化、税法尚未完全统一、存在重复证税、税收调控力度与广度还不够等问题。

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。

Soaring tax revenues once shrank budget deficits-but now the tax take is falling, exposing unreformed public finance s.

水涨船高的税收曾缓和了财政赤字，是现在税收减少，暴露出未改革的公共金融系统的弊端。

Soaring tax revenues once shrank budget deficits—but now the tax take is falling, exposing unreformed public finances.

水涨船高的税收曾缓和了财政赤字，是现在税收减少，暴露出未改革的公共金融系统的弊端。

Although the current tax system is annulose to protect the contents of aspect, still exist an environmental protection tax a kind to lack, related revenue from tax ecosystem the function is weak, the special policy of the ecosystem revenue from tax lacks region to aim at sex etc. problem.

现行税制虽然有环保方面的内容，但是仍然存在环保税种缺位、相关税收生态功能弱，生态税收优惠政策缺乏地区针对性等问题。

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。