1) Tax law system
税收法律体系
1.
Some Thoughts of Improvement of China s Tax Law System;
完善我国税收法律体系的思考
2) taxation legal relation
税收法律关系
1.
In taxation legal relation,the legal attributes of tax warranty has influence on taxpayers basic rights and application scope of tax legal prescription,but there are many defects in the systems of tax warranty in China.
在税收法律关系中,税收担保的法律属性对纳税人的基本权利、税收法定主义的适用范围都有很大影响,而我国相关制度却存在许多漏洞。
3) tax law
税收法律
1.
The tax law system is an important part of the whole national law system.
在我国，随着税制改革特别是94年税制改革，建立起以流转税、所得税为主体的复合税体系，并随之颁布了一些税收法律法规，税法体系得到初步确立。
4) taxation system
税收体系
1.
After entry into WTO, China s local taxation system should be constructed and perfected without any delay, so as to adapt to the new economic situation.
其主要原因是没有真正建立起相对独立的地方税收体系。
5) tax system
税收体系
1.
Based on the definition of circulation economy,by using the other countries experience for reference,this paper analyses the problems of tax system in developing circulation economy,offers t.
本文以此为基点,按照循环经济的内在要求,分析了国内循环经济发展中税制上存在的问题,并在借鉴国外先进经验基础上,提出了构建我国绿色税收体系的思路和对策。
2.
Real estate tax system is an important component of the tax system in our country.
房地产税收体系是我国税收体系的重要组成部分。
3.
In real estate there are problems such as charges replacing taxes,unreasonable tax structure,incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
完善房地产税制应采取的措施是用相应的税收代替收费;按房地产取得、保有、经营(收益)三个环节重新设置税种,建立一套统一、规范、合理的新型房地产税收体系。
6) tax law system
税收法律制度
1.
Among those, C2C e-commerce has left great impact on the tax law system in China.
其中,C2C电子商务对我国现有的税收法律制度造成了较大冲击。
补充资料：纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利
纳税人拒绝履行与法律和行政法规相抵触的税收决定的权利：任何部门、单位和个人作出的与税收法律、行政法规相抵触的决定一律无效，税务机关不得执行，并应当向上级税务机关报告。纳税人应当依照税收法律、行政法规的规定履行纳税义务；其签订的合同、协议等与税收法律、行政法规相抵触的，一律无效。――――《中华人民共和国税收征收管理法实施细则》第3条
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