1) security of tax payment
纳税保证金
2) tax security
纳税保证
3) Definitive Guarantee of Payment
确切纳税保证
4) post a performance bond
交纳履约保证金
5) tax payment guaranty
纳税担保
1.
Based on the booming of government contracts in modern administrative law,and the legal character of tax payment guaranty,the author suggests the notion of government contract should be applied in tax payment guaranty.
源于行政合同在现代行政法中的崛起以及对纳税担保的法律性质的定位,在纳税担保中引入行政合同理念。
2.
Through carrying out the analysis of our tax payment guaranty system, the writers point out its three major existing problems:the original weakness,the systematic defects and the inapplicability of some regulations.
本文通过剖析我国现行纳税担保制度存在的根源性问题、制度设计上和实务操作中的问题等三个主要问题,提出通过解决制度定位问题、制度具体内容的补充完善以及进行程序规范与控制等方面的具体设想以完善纳税担保制度体系。
3.
The establishment and development of tax payment guaranty system has deep basis of theory, and its foundation is Bargain Theory.
纳税担保制度是民法债权保障制度在税法中的引入,为现代各国税收立法上普遍采用。
6) Guaranty
[英]['gærənti] [美]['gærəntɪ]
保证金，保证
补充资料：人民检察院作出变更取保措施、保证方式和保证金决定的权力
人民检察院作出变更取保措施、保证方式和保证金决定的权力：采取保证金担保方式的，被取保候审人拒绝交纳保证金或者交纳保证金不足决定数额时，人民检察院应当作出变更取保候审措施、变更保证方式或者变更保证金数额的决定，并将变更情况通知公安机关。――――《人民检察院刑事诉讼规则》第49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