1.
Property Rights & Effect of Tax Reduction Principles --Property Right Analysis of Equal Efficiency Outlook by the Supply-Side Economists;
减税规则的产权与效率——供给学派公平效率观的产权分析
2.
China would apply TRQs fully in accordance with WTO rules and principles and with the provisions set out in China's Schedule of Concessions and Commitments on Goods.
中国将完全依照wto规则和原则及中国货物贸易减让和承诺表中所列规定实施关税配额。
3.
No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.
除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。
4.
Challenges from Rules of Anti-tax-avoidance in the Enterprise Income Tax Law of PRC;
《企业所得税法》反避税规则带来的挑战
5.
A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.
纳税人享受减税、税待遇的，在减税、税期间应当按照规定办理纳税申报。
6.
Except as stipulated in the above paragraphs, the Business Tax exemption and reduction items shall be regulated by the State Council.
除前款规定外，营业税的免税、减税项目由国务院规定。
7.
Applications for tax reduction or exemption shall be examined and approved by the authorities designated for examination and approval of tax reduction or exemption as prescribed in the law or the administrative regulations.
减税、免税的申请须经法律、行政法规规定的减税、免税审查批准机关审批；
8.
The State Council will specify the exact items and enact rules on such reduction and exemption.
特定减税或者免税的范围和办法，由国务院规定。
9.
Local governments or departments shall not regulate any tax exemption or reduction items.
任何地区、部门均不得规定免税、减税项目。
10.
The coverage of specific tariff reduction or exemption was provided for by the State Council.
具体减免税政策由国务院规定。
11.
and reducing or remitting agricultural taxes and taxes on special farm produce according to the relevant provisions of the regulations on agricultural taxation.
按照农业税条例的有关规定，减免农业税和农业特产税。
12.
Use the Principle of Regulating Tax with Substance to Solve Tax Avoidance
实质课税原则在税收规避治理中的运用
13.
A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations.
纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税。
14.
Group of Experts on Model Rules for Multimodal Container Tariffs
多式联运集装箱关税示范规则专家组
15.
Analyzing the Regulations about Imposing Tax on Businesses in Cross-border Mergers & Acquisitions;
跨国企业并购业务税收征纳规则分析
16.
Cross nation electronic business s impact on international tax regulation;
跨国电子商务对国际税收规则的冲击
17.
Rule of Game,Determination of Tax,An interpretation of Huang Zongxi s Law;
博弈规则与税的决定,兼释“黄宗羲定律”
18.
On the Orientational Adjustment of Our Country s Taxation System Reform Facing the WTO Regulations;
面对WTO规则的我国税制方向性调整