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1)  tax authorities
税务机关
1.
This paper explains the concept of computer virus, introduces the reasons why computer virus occur and types of the virus, analyzes the characteristics of computer virus, and probes into how tax authorities to prevent computer virus from the technology level and application level.
解释了计算机病毒的概念,介绍了计算机病毒产生的原因及病毒的种类,分析了计算机病毒的特点,探讨了税务机关如何从技术层面和应用层面预防计算机病毒。
2.
Tax Planning at present is on the rise in our country,it has attracted the attention of both the theoretical circles and tax authorities.
文章在阐述我国税收筹划发展现状的基础上,分析了其发展的制约因素,并提出了政府及税务机关、企业、税务代理中介机构、税收筹划理论研究工作者等四类主体在促进税收筹划业务发展的对策建议。
3.
The realization of the right of subrogation by the tax authorities requires compliance with the contract law and other related laws.
税收代位权制度是税法对民法债权保全制度的移用,税务机关实现代位权不仅要符合合同法以及相关司法解释的规定,更要结合税收债权的特点,充分考虑税收债权的优先权和税收征收行为的行政性特点,确定其实现的条件、期限、方式和途径。
2)  tax authority
税务机关
1.
The paper firstly analyzes the influence which asymmetric information between taxpayers and the tax authority produces.
税务机关与纳税人之间的信息不对称造成的影响:其一,造成了纳税人的逆向选择;其二,造成了税制的扭曲;其三,加大了税收的征收成本。
3)  tax agency
税务机关
1.
Several two-player dynamic game models were studied co ncerning export duty refund cheating between a tax agency and an export company in the case of complete information and imperfect information.
研究税务机关和出口公司之间就出口骗税所进行的双人博弈的若干模型 ,探讨各模型的均衡解 ,结果表明 :在对税务机关无激励的情况下 ,对骗税公司课征罚款的威胁不能阻止外贸公司骗税 ;而课征罚款与对税务机关的激励相结合 ,可以部分地抑制或减少出口骗税 ,但却不能根除骗
2.
Right of subrogation in tax is the right by which the tax agency of a country can executes the right of a debtor on behalf of taxpayers when taxpayers do not pay their tax on time.
税收代位权,是指欠缴税款的纳税人怠于行使其到期债权而对国家税收即税收债权造成损害时,由税务机关以自己的名义代替纳税人行使其债权的权利。
4)  tax organs
税务机关
5)  Tax Organ
税务机关
1.
On Construction of Harmonious Interpersonal Relationship Inside Tax Organ;
税务机关内部和谐人际关系的构建
6)  county-level taxation affairs departments
县级税务机关
1.
This paper expounds on the meanings of taxation income estimation and estimating methods,analyzes the causes for which county-level taxation affairs departments should employ the estimating method of summarizing main tax paying enterprises,and puts forward countermeasures for county-level taxation affairs departments to do well in the estimation of taxation incomes.
分析了县级税务机关应主要运用重点税源企业汇总预测的原因。
补充资料:税务机关
  税务机关是指国家税务总局及其所属征收机关。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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