There have been divers comments on the tariff autonomy policy of Nanjing National Government, because different commentators have different arguments and viewpoints.
厘清南京国民政府争取关税自主的历史背景 ,是正确评价南京国民政府关税自主活动的关键。
In this article , we will propose four principles autonomy, nonmaleficence, informed consent and justice as the basic principles .
根据网络主体道德活动方式的特点可知 ,网络伦理的基本原则应当主要包括无害原则 ,自主原则 ,知情同意原则和公正原
Research on the Tariff Autonomy of China between 1920 and 1930;
二十世纪二三十年代的中国关税自主初探
CHEN Du -xiu and Tariff Self -Determi nation Movement during the National Revolution Period;
陈独秀与国民革命时期的关税自主运动
Japan and the “Revolutionary Diplomacy” of the Chinese National Government: An Investigation of the Negotiations on Tariff Autonomy;
日本与国民政府的“革命外交”:对关税自主交涉的考察
For tariff refund, taxation and customs authorities;
关税退税，税务主管机关和海关；
They are of two main classes, protective duties and revenue duties.
关税主要有两种，保护税和所得税。
State Administration of Taxation and local taxation authorities.
国家税务总局和地方税务主管机关
The Study of Establishing the Main Tax Category of the Local Government;
关于确立地方税主体税种问题的研究
Thoughts on the Choosing of Our Main Local Taxes;
关于我国地方税主体税种选择的思考
Marxist Tariff Theories and China s Tariff Policy;
论马克思主义关税理论与我国本土化关税政策
VAT and the Consumption Tax were levied and administered by the State competent departments of taxation, while the Business Tax was collected and administered by the local competent departments of taxation.
增值税和消费税由国家税收主管部门征收和管理，营业税由地方税收主管机关征收和管理。
Tariffs and quotas are the two major forms of trade restrictions ( or protectionism ), which interfere with the free flow of trade among nations.
关税和配额是贸易限制（或保护主义）的两种主要形式，它们干预了国家之间的自由贸易。
Taxation programs are successful only through the voluntary compliance of entities being taxed.
只有纳税主体的自觉配合才能使税收制度成功。
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
(三)税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.
纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.
纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。
Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located.
(二)税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。
A Study of Property Tax as the Main Type of County Government Tax Revenue;
关于财产税充当县级政府税收收入主体税种的研究
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。