1) time at which a liability to tax
纳税义务发生时间
1.
The time at which a liability to tax, as one of important condition of tax law,is a micro and important question in construction of tax law system.
纳税义务发生时间,作为税收要件之一,即是税法体系构建中一个微观层面甚为重要的制度。
2) obligation of tax payment
纳税义务
1.
Starting from the character of the tax legal relation, this paper attempts to study the legal system of the obligation of tax payment on the basis of the theory of tax debt relation in China with methods such as comparison, analysis and demonstration, etc.
本文旨在从分析税收法律关系的性质出发,运用比较分析和实证的方法,尝试在税收债务关系理论的基础上对我国纳税义务法律制度进行研究,重点是对纳税义务构成要件、成立、变更、消灭等内容进行建构,并在此基础上初步提出我国税收通则法纳税义务编立法条文建议。
3) taxpayer
[英]['tækspeɪə(r)] [美]['tæks'peɚ]
纳税义务人
1.
Rights of taxpayer in customs valuation;
海关估价中纳税义务人的权利
4) duties of a taxpayer
纳税人义务
5) Principle Obligation of Tax
主纳税义务
补充资料：纳税
1.缴纳赋税。
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