2) levying management method
征管办法
4) 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。
6) collection and management
征管
1.
In the modern society, the collection and management of individual income tax is very important, it is only relevant to the problem of social justice, but also the foundation of social steady.
在现代社会中,个人所得税的征管至关重要,它不仅关系到社会公正问题,更是社会稳定的基础。
2.
In recent years,the increasing rate of the real estate tax is seriously inconsistent with the developing speed of real estate,which exposes the weakness of the collection and management of the tax.
近年来,房产税的增长速度与社会经济发展以及房地产的发展速度很不协调,充分暴露出征管力度不足的问题。
补充资料：纳税人与外县从事生产、经营活动申请填开税收征管证明的权利
纳税人与外县从事生产、经营活动申请填开税收征管证明的权利 ：从事生产、经营的纳税人到外县（市）临时从事生产、经营活动的，应当持税务登记证副本和所在地税务机关填开的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。
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