1) tax collection consciousness
征税意识
2) arbitrary taxation
任意征税
3) Tax Consciousness
纳税意识
1.
A regular development of tax agency is seriously restricted due to some reasons, such as the transfer of the governmental functions, legal environment of taxation, tax consciousness of the residents, governing structures of the companies, etc.
由于我国处于社会主义市场经济的初级阶段,各方面的条件还不健全,如政府职能的转换、税收法制环境、居民纳税意识、公司治理结构等,这些严重制约着税务代理业的规范发展。
4) tax expenditure con-sciousness
用税意识
5) tax awareness
纳税意识
1.
Increasing the citizens awareness of tax and constructing a good tax environment is the key to control the country by law,while researching the inner relation between tax and benefit is the core for raising the tax awareness of citizens.
提高公民的纳税意识,营造良好的税收环境,是推进我国依法治税乃至依法治国的关键。
2.
These two are influenced by the tax awareness.
税收宣传和税收环境的关系是辩证的 :税收宣传影响税收环境的优劣 ;税收环境影响税收宣传的效果 ;两者都作用于纳税意识。
3.
This paper analyzes and compares the differences of the tax awareness and the taxpayer awareness,and points out the important significance of establishing the taxpayer awareness on guaranteeing the income of state finance and promoting the government reform.
分析和对比了纳税意识与纳税人意识的不同之处,指出了树立纳税人意识对于保证国家财政收入和推进政府改革的重要意义。
6) Tax Awareness
税收意识
1.
On Building Modern Tax Awareness of Taxpayer to Improve Tax Compliance in China
现代税收意识与税收遵从的提升
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