1) potential tax compliance
潜在税收遵从
1.
The conscience of tax conditions, under the influence of both the subjective tax compliance and the objective, has constituted a more stable ratio of potential tax compliance, which is the critical point of the analysis of tax compliance as well.
税收环境知觉在纳税人主观因素和税收环境因素共同作用下构成较稳定的潜在税收遵从度,它是整个税收遵从分析系统的关键。
2) Tax Compliance
税收遵从
1.
Study on Tax Compliance and How to Construct a New Tax Service System;
税收遵从分析—试论构建新型税收服务体系
2.
Research on the Tax Compliance Behavior from Rationality to Reality
税收遵从：从理性到现实的研究
3.
Study on Tax Compliance and Administration in EC Based on Information of Cybermediaries
基于网络中介信息的电子商务税收遵从与征管研究
3) tax noncompliance
税收不遵从
1.
The objective of tax management is to reduce the amount of tax noncompliance in the greatest degree by establishing an efficient managerial system.
税收管理的目标是设计有效的管理制度,以最大限度地减少税收不遵从行为的发生。
2.
Tax noncompliance means taxpayer don t pay taxes promptly and precisely according to tax law.
税收不遵从即是纳税人在履行纳税义务的过程中没有按照税收法律法规的要求及时准确地纳税，税收流失则意味着政府税收收入的减少。
3.
This thesis aims at seeking the law source of tax noncompliance by reflecting on and criticizing the weak points of tax legislation.
然而当今世界各国也都一直不同程度地面临着纳税人税收不遵从问题的困扰。
4) tax compliance income
税收遵从收益
5) total incomes of tax compliance
税收遵从总收益
6) tax compliance costs
税收遵从成本
1.
The size of tax compliance costs means taxpayers in tax-related matters for the money cost, time cost and psychological cost of the tax burden.
税收遵从成本是纳税人为履行纳税义务所付出的费用或代价。
2.
Conclusions on tax compliance costs are different because of different national situations,tax system and perspectives.
税收遵从成本是现代税收管理的重要研究内容,当前国外研究主要集中在税收遵从成本的构成、测算实践、影响因素、影响效应和对策建议等方面,但由于国情、税制和研究角度的不同,研究结论存在差异。
补充资料：潜在
存在于事物内部尚未显露出来的：潜在的能力｜潜在的意识｜潜在的敌人。
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