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For example, tax competition is divided into vertical tax competition, horizontal tax competition and a detailed analysis of its inner structure and revealed other ways of classification.

国外学者对政府间税收竞争作了广义、中义和狭义的区分,而国内学者也对此进行了研究,形成了"目的论"和"手段论"两种界定。

Although this horizontal intra-jurisdictional tax competition might be relatively less frequent than vertical arrangements or inter-jurisdictional competition, many existing and recently proposed tax arrangements can be analyzed in this framework.

虽然这种横向内部管辖的税收竞争可能会比较那么频繁超过纵向安排或跨辖区竞争中,不少现有的和最近提出的税务安排,可以分析,在此框架内。

He reduced household troops, revised the tax system to help the peasants, and patronized literature.

他减少了家庭的部队,修改税收制度,以帮助农民和光顾文献。

However, this group in the housing tax, land and so did not receive the support of relevant departments and rapid dissolution.

然而,这组在住房税收,土地等没有得到有关部门的支持和迅速解散。

But in the guarantee of tax revenue we can use these ways: guarantee, mortgage, hypothecate, lien.

本文的第三章主要论述了税收债权的优先权制度。

It relies on tax collection and management system in order to land and resources-based geographic information system as the carrier, by way of data processing system for rent collection and management of land-use tax information and land departments cadastral information, the taxpayer reporting the information to dynamically match and comprehensive analysis to three-dimensional electronic map shows the streets, the main building and the taxpayer identity information, support bi-directional maps and database query, map identification and taxpayers to provide a variety of state of the display, and information to achieve grid-based management, and network information pass for the "checkerboard" management to provide information support platform.

它以税收征收管理系统为依托,以国土资源部门基础地理信息系统为载体,通过数据处理的方式对地税征管系统中的土地使用税信息与国土部门的地籍信息、纳税人申报信息进行动态比对和综合分析,以三维电子地图显示街道、主要建筑标识及纳税人信息,支持地图与数据库双向查询、提供图上标识和纳税人多种状态的展示,并对信息实现网格化管理和网络信息传递,为"棋盘式"管理提供信息支撑平台。

Immoderate international tax competition is vicious and harmful.

过度的国际税收竞争是有害的、恶性的。

Article 59Other property mentioned in Articles 38 and 40 of the Law on the Administration of Tax Collection include immovables and movables such as real estate, cash and marketable securities.

第五十九条税收征管法第三十八条、第四十条所称其他财产,包括纳税人的房地产、现金、有价证券等不动产和动产。

Article 66In impounding or sealing up the movables or immovables with a property right certificate in line with the provisions of Article 37, 38 or 40 of the Law on the Administration of Tax Collection, tax authorities may order the party involved to turn in the certificate for safekeeping and at the same time issue a notice of assistance for enforcement to the relevant department, which shall not handle ownership transfer formalities of the movables or immovables in the course of its being impounded or sealed up.

第六十六条税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定,实施扣押、查封时,对有产权证件的动产或者不动产,税务机关可以责令当事人将产权证件交税务机关保管,同时可以向有关机关发出协助执行通知书,有关机关在扣押、查封期间不再办理该动产或者不动产的过户手续。

"The social and economic losses associated with these illegal activities, such as the loss of jobs and tax revenues, constitute a critical concern for governments across the globe," said IMPI Director General Jorge Amigo Castaneda.

"社会和经济上与这些非法活动,如就业和税收上的损失,相关损失,构成了世界各国政府的重大关切,说:"墨西哥工业产权局总干事豪尔赫阿米戈卡斯塔涅达。

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