Management of Value-added Tax by Small-amount taxpayers;
小规模纳税人增值税的征管
Research on Protect Tax Payer s Right in China;
关于保障我国纳税人权利问题的研究
With introduction to the theory of globalization,this thesis is going to make a detailed analysis of the topic through observing governments and tax payers behavior under the effect of globalization.
通过引入相关的全球化理论,考察国家、纳税人在全球化影响下的行为模式来分析全球化对国际税收制度的影响。
The article analyzes the causes and measures of tax-losing from the view of tax payer s psychology.
本文主要从纳税人心理角度分析我国税收流失的原因并提出相应的对策。
A comparison study of Chinese and foreign taxpayers rights;
中外纳税人权利问题比较研究
At present,there are invasion of different degrees in the actual practice of tax authory whether in the collecting,keeping,using and disclousing,or in the infringement suit of taxpayers personal information.
实际工作中,税务机关无论是在纳税人个人隐私信息的收集与保管、使用与公开,还是在个人隐私信息侵权救济方面都不同程度地存在着纳税人隐私权被侵犯问题。
Both the taxpayers decisions of tax compliance and the authority activities are relate to the fundamental characteristics of the two principal parts.
纳税人的税收遵从决策、税务部门的管理活动等无不与置身其中的管理对象、管理主体的基本特性密切相关,因此确立对税收征管活动中纳税人、征税人理性特征的认识,对提高征管效率,杜绝征纳税活动中可能发生的违规违法现象不无裨益。
The legal significance of the harmonious society—From the perspective of the guarantee of the tax payers’ rights;
“和谐社会”的法律意义—从纳税人权利的保障的角度
Based on the definition of tax shifting,this paper further analyses that the criterion used to judge tax shifting can only be Whether and how much the commodity(or factor)price changes according to what is offered (or obtained)by tax payers after tax levied or increased by the country.
本文在对税负转嫁涵义界定的基础上 ,进一步分析认为 ,判断税负转嫁的标准只能是国家征税或增税后纳税人提供 (或取得 )的商品 (或要素 )的价格是否变动及变动的幅度 ,而影响税负归宿的决定因素则是纳税人所提供的商品和劳务的价值实现程度。
The requirement of the market economy is to establish the taxation service system as the guide of tax-payer.
确立纳税人需求导向的纳税服务是市场经济的内在要求,是服务型政府的客观要求,是和谐税务的时代要求,更是纳税人的迫切要求。
Taxpayer: what do you mean by the taxable services?
纳税人：什么是应税业务？
persons eligible on tax credit
税收抵免的纳税人条件
A government has to exact taxes from the taxpayer
政府必须向纳税人征税。
Taxpayer: I see.
纳税人：我明白了。
Taxpayers have until midnight to file.
纳税人必须在午夜之前完成纳税。
The illegal attempt by a taxpayer to avoid paying his or her taxes.
纳税人企图逃避纳税的非法行为。
Which taxes and fees shall I pay?
纳税人：请问我需要缴纳哪些税费？
Taxpayer: What about the arguments concerning the tax payments?
纳税人：那对纳税争议是怎么规定的？
Taxpayer: we have not decided it. Is that important for tax?
纳税人：还没确定。这对纳税有影响吗？
Exploration to Tax-service Based on Need of Tax-payer;
基于纳税人需求导向的纳税服务探讨
The Effective Ways to Induct Taxpayer s Behavior;
试论引导纳税人诚信纳税的有效途径
Taxpayer: how about the tax rate?
纳税人：营业税税率是多少？
After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.
纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
The Awoiding Taxes Action Models of Taxpayers Who are of Different Credit Gredes of Paying Taxes;
不同纳税信用等级纳税人的避税行为模型
The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer;
纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；
The Value-Added Tax Planning--how to choose to be a small scale taxpayer or a general taxpayer;
增值税税收筹划浅议——如何选择一般纳税人和小规模纳税人
On the Burden of Proof by Taxpayers of Individual Income Tax;
谈个人所得税纳税人举证责任的承担