1) tax levier
征税人
1.
The existence of tax game requires that the tax system does not consider the government benefit but the benefit from tax leviers and tax payers.
征税人和纳税人是税收征纳关系中的两个主体,在税收征纳关系中有着各自的立场和利益。
2) average amount of tax
人均征税额
1.
Two different results appear when we measure the present government s revenue administration efficiency by the cost ratio of collecting tax and the average amount of tax.
用税收的征收成本率和人均征税额这两个指标来衡量我国目前政府税收行政效率的现状,出现了两种不同的结果。
2.
Administrative efficiency of taxation mainly reflects in cost ratio of collecting tax,cost ratio of tax compliance and average amount of tax,and it\'s a important criterion for scientific evaluating the work of revenue departments.
税收行政效率主要体现为征税成本率、纳税成本率和人均征税额,是衡量税务机关工作效果的重要指标。
4) tollkeeper
[英]['təul,ki:pə] [美]['tol,kipɚ]
通行税征收人
5) The government exacts taxes from people.
政府向人民征税。
6) humanized collection and administration of individual income tax
个税征管人性化
补充资料：国际重复征税
国际重复征税：是国际税收关系的焦点，一般指两个国家各自依据自己的税收管辖权按同一税种对同一纳税人的同一征税对象在同一征税期限内同时征税。在个别情况下，也有可能发生两个以上的国家对同一纳税人的同一征税对象重复征税。
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