1.
A Probe into the Transplant of Subrogation from Civil Law to Tax Law;
浅探税收代位权对民法代位权的移植
2.
A Trial Observation on China s Policy of Taxation Subrogation Right and Its Improvement;
试论我国的税收代位权制度及其完善
3.
The purpose to establish the system of Tax Subrogation is to secure and insure the tax revenue for the government.
法律规定税收代位权的目的是为了保障税务机关的税款不致流失、保国家税收收入。
4.
Based on Contract Law, the new law of Taxation Management has established the system of Tax Subrogation.
我国新《税收征管法》是在《合同法》的基础上,规定了税收代位权制度。
5.
On Carrying-out Condition of Tax Subrogation and Legal Effect;
论税收代位权行使的条件及其法律效果
6.
Proportion Principle and the Construction of Tax Subrogation Right System of China;
比例原则与我国税收代位权制度的构建
7.
On Subrogation and Revocation Privileged by Tax Authorities;
税务机关行使代位权、撤销权若干问题探析
8.
Research on Modern Pattern of Taxes Collection;
现代税收征管模式的探索——关于浙江国税以市地为单位集中征收的税收征管改革实践
9.
source jurisdiction
收入来源税收管辖权
10.
A commissioned unit shall collect taxes lawfully in the name of the taxation authority pursuant to the conditions stipulated in the certificate of a commissioned tax collector.
受托单位按照代征证书的要求，以税务机关的名义依法征收税款。
11.
For sales of goods on a consignment to other taxpayers, it shall be the date on which the detailed account of consignment sales are received from the consignee;
委托其他纳税人代销货物，为收到代销单位销售的代销清单的当天；
12.
The Congress shall have power to lay and collect taxes, duties, imposts and excises.
国会有权规定并征收税金、关税、捐税和消费税。
13.
The government have a mandate from the people to Increase taxes
民众授权政府增加税收
14.
The government has a mandate from the people to increase taxes.
民众授权政府增加税收。
15.
Any entity or individual shall have the right to report any acts committed in violation of the law or the administrative regulations.
任何单位和个人都有权检举违反税收法律、行政法规的行为。
16.
collectorate n.
收税员的职位及管区
17.
On Safe Guarding the Right of Taxpayer to Promote Tax Compliance in China;
纳税人权利与我国税收遵从度的提升
18.
“Waning” Tax and “Waxing” Fee;
论我国的税收“缺位”与收费“越位”