税法

Tax basic principles are legal cardinal norms that decide tax distributive law and the state will, and adjust tax relations. They play a commanding role in each tax legal system and all the standards. They also integrate the standards.

税法基本原则是决定税收分配规律和国家意志，调整税收关系的法律根本准则，它对各项税法制度和全部税法规范起统率作用，使众多的税法规范成为一个有机的整体。

To ensure the smooth implementation of the EIT Law, it is necessary to formulate regulations to give details about and effectuate the EIT Law, and put the Implementation Regulations into force at the same time as the EIT Law.

为了确保企业所得税法的顺利施行，有必要制定实施条例，对企业所得税法的有关规定做进一步细化，并与企业所得税法同步施行。

A new corporate tax law was introduced at the National People's Congress today, paving the way for the equalisation of the corporate tax rates paid by overseas and local companies to be levied at 25%, with Chinese companies currently being taxed up to 33%, in comparison with their foreign counterparts paying as little as 15% in corporate tax.

摘 要：中国宣布将统一内外资企业所得税税率，这意味着适用于外资企业长达近30年的税收优惠政策即将结束。长期以来，中国政府通过实行税收优惠政策来吸引外资，而新税法的颁布将为内外资企业创建一个公平竞争的环境。新的《企业所得税法》将于2008年1月1日起生效。

Because of the loss of the extraterritoriality and tariff autonomy,the collection of stamp tax presented a serious phenomenon:it could not popularize to the foreign businessmen and even the Chinese businessmen lived in the foreign settlement.

由于治外法权和关税自主权的丧失，使得印花税的征收出现了严重的内重外轻现象，税法不能普及洋商乃至租界华商，增加了印花税法推广的难度，而这一问题，至北京政府结束，中外磋商仍未完成，留给国民政府一个急待解决的难题。

After setting up basically a nationwide reporting system for family property, we should, in time, develop and implement the "Heritage and Gift Tax" and "Social Security and Welfare Law", and amend the "Personal Income Tax Law".

全国范围的家庭财产申报制度基本建立后，应及时制定与实施我国的《遗产与赠与税法》和《社会保障与福利法》，修订《个人所得税法》等。

The new tax law will try to change it; b The new tax law will allow deduction of some expenses, which is currently not allowed. 2 Scale: Experts all denied media report that China's reform in individual income tax will lead to tax savings "10 times of VAT reform", saying China has always being researching on such a reform, but such a large saving is "rootless" given the relative small scale of individual income tax.

新税法将试图改变这种状况。b）新税法将允许一些目前不可减免的税费得以减免。2）改革规模：专家均对各大媒体所称"个税改革规模可能比增值税改革大十倍"一说予以否认，并表示中国一直在酝酿有关个税的改革计划，但是按照目前较小的个税规模，这样大规模的说法毫无根据。

In this process,the Stamp Act is manifesting the law's inheritance and tending to be consummate,but as a result of the social,political and economical condition's restriction,the Stamp Act had a certain time flaws,and still had the very big improved space.

印花税法不断修订完善的过程，体现着税法的传承性和趋优性，但由于受社会政治经济条件的制约，印花税法又显示出一定的时代缺陷，仍具很大的完善空间。

The forms of tax law and the way of their mutual organic connections are the basic content of the tax law system.

税法体系是指由不同形式的税法规范所构成的有机联系的统一体，税法形式及其相互间有机联系的方式是税法体系的基本内容。

The thesis holds that"the harmony value of tax law lies in its promoting social harmony, including the satisfaction of the demand for harmony, and the society exceeds directing on harmonious significance to the law absolutness". The tax law harmonious value basic content is realizes the tax law andthe economy, the society, the natural harmonious development.The harmony value of tax law is characteristic of ideality, balansability and systematicality.

笔者提出了税法的和谐价值是税法对于社会所具有的促进和谐的意义，这包括税法对于社会的和谐的需要的满足以及社会在和谐意义上对于税法的绝对超越指向；税法的和谐价值具有理想性、平衡性、系统性的特征；税法的和谐价值的基本内容是实现税法与经济、社会、自然的和谐发展；税法的和谐价值是税法的最高价值，对税法的其他价值具有包容和指导意义的主张。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了