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1)  Illicit Taxation
非法征税
1.
Solution to Lawsuit of Return Illicit Taxation in Australia;
澳大利亚对非法征税返还之诉的解决途径——“分割主义”取代“转嫁抗辩”
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2)  the way of taxation
征税办法
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3)  collect taxes according to law
依法征税
1.
Taxes are statutory． The essence of enhancing the whole people’s awareness of taxes is emphasizing administering taxes according to law． It is only under the condition that tax collectors collect taxes according to law and taxpayers pay taxes according to law that the ideal target of administering taxes by law con be achieved
只有同时做到税务人员`依法征税'与纳税人`依法纳税',并将两者有机地结合起来,才能真正实现`依法治税'的理想目标。
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4)  the law on the administration of tax collection
税收征管法
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5)  the administration act of tax imposition
税收征收管理法
1.
The system of the revenue priority has been ordained and the discharge sequence of the revenue creditor s rights and other creditor s rights has been clarified in the newly reworked the administration act of tax imposition, which is vital to assure the realization of national taxes.
2001年修订后的《税收征收管理法》首次规定了税收优先权制度,明确了税收债权与其他债权的清偿顺序,对于保证国家税收的实现具有重要的意义,但该规定存在诸多缺陷,有待进一步完善。
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6)  law of tax collection and administration
税收征管法律
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补充资料：非法制造、出售非法制造的用于骗取出口退税、抵扣税款发票罪
非法制造、出售非法制造的用于骗取出口退税、抵扣税款发票罪：指违反发票管理法规，伪造、擅自制造或者出售伪造、擅自制造的可以用于骗取国家税款的非专用发票的行为。
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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