1.
Foreign Consolidated Tax Paying System and Its Inspiration to China;
国外合并纳税制度及其对我国的启示
2.
An Analysis on Perfecting Consolidated Tax Administration after the Unification of Two Sets of Enterprise Income Tax Laws;
“两法合并”后完善汇总与合并纳税管理的探讨
3.
Think on Fundamental Problems of the Design about Merged Tax Payment System in our Country;
对我国合并纳税制度设计基本问题的思考
4.
Some Suggestions for Consolidated Income Tax Return Systems in China;
对中国企业集团合并纳税制度的几点建议
5.
Research on Some Legal Problems of China's Combined Tax System
我国合并纳税制度的若干法律问题研究
6.
Tax payers have the right not to pay business tax when they merge or annex enterprises.
45纳税人合并、兼并企业，有不缴纳营业税的权利。
7.
A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
8.
Article20. A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.
第二十条合作企业依照国家有关税收的规定缴纳税款并可以享受减税、税的优惠待遇。
9.
Taxpayer： well， we are pla ing to tra fer our equity into another company， I want to know whether my company will pay busine tax on it.
纳税人：我公司正打算与另一家外资企业合并，请问股权转让怎么纳税？
10.
Compound duties are a combination of specific and ad valorem duties
混合税指从量税和从价税合并征收。
11.
Taxpayer:yes, here is the copy one.
纳税人：这是合同复印件。
12.
promoting mergers tax credit
促进企业并合税收抵免
13.
He declared his new Swiss watch and had to pay￡.5.
他申报了新买的瑞士表并纳税5英镑。
14.
The Tax Planning of the Target Companies Selection in the Enterprise Mergers;
企业并购中目标企业选择的纳税筹划
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.
The evade taxation is to show taxpayer is undesigned not the behavior of capture or imposition of little capture.
漏税是指纳税人并非故意未缴或则少缴税款的行为。
17.
Analysis of Financial Effects of Tax Merging in Business Income Tax;
企业所得税“两税合并”的财政效应分析
18.
Combination of State and Local Taxation Bureaus: A Practical Choice of Tax Administration;
国、地税机构合并:税收征管的现实选择