1) main body of tax collector and payer
征纳主体
2) subjects in taxation and tax paying
税收征纳主体
3) taxpayer
[英]['tækspeɪə(r)] [美]['tæks'peɚ]
纳税主体
1.
The "income" of income tax is different earnings coming from business by taxpayers.
然而如果没有民法对财产关系的调整,那么所得税的征收将缺乏其基础,所得税的纳税主体、征税对象等问题将无法确定,因而探讨二者之间的关系在研究所得税的过程中尤为显得重要。
2.
So the new round of tax system reform must reset the criterion of tax payers to ensure the scale of taxpayer aiming at that the system of value-added works efficiently,and effectively.
增值税纳税主体是影响增值税功能发挥的一个极为重要的因素,我国现行增值税关于纳税人的划分欠科学,造成现实中两类纳税人呈“非合理”结构,致使原本是作为优良税种的增值税在实际运行中“中性”扭曲,加剧了增值税的功能失效。
4) symbolic subject
象征主体
5) credit checking subject
征信主体
1.
We should study the credit management and legislation of these countries to solve the mode choice and law regulation in our credit construction,make our system design on credit information publishing and collecting,lawfully manage the credit checking subject,and harmonize the credit checking and business secret protection.
借鉴欧美以及日本等征信国家在信用管理、立法上的经验,我们在企业征信体系的构建中要解决路径选择和法律支撑问题,要就企业信用信息的公开和收集、征信主体的法制化运营、企业征信与商业秘密保护协调等方面给出具体的法律制度设计。
6) subjective characteristics
主体特征
1.
The criminology analysis on the subjective characteristics of crime securities;
证券犯罪主体特征的犯罪学分析
补充资料：征纳
1.召用。 2.犹征收。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条