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However extensions for lodgement to as late as mid-May are granted to taxpayers lodging through a Registered Tax Agent.
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Furthermore, he is registered with the State of Arizona Board of Appraisal as a Property Tax Agent.
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| | This paper introduces the new stage into which tax agent work is proceeding,and also introduces some problems that were discovered in practice,such as late law- making,compeling act as agent,oversteping authority,etc.At the same time, the investigating pay taxes and planning taxes levels were not thoroughgoing.The function of tax levels and the function of tax agent were usually confused.For above reasons,we should first make the tax agent work wel... | | 我国的税务代理工作已进入了一个新的阶段 ,但在实践中亦暴露出诸多问题,立法滞后,强行代理、越权代理时有发生 ,缺乏深层次的纳税审查和税收筹划 ,混淆税收征管职能与代理职能等。完善和提高税务代理工作必须从治本入手,提高全社会对税务代理工作的认识,提高税务代理人员的思想觉悟和业务素质,建立和健全税务代理的各项规章制度,明确税务代理的执业范围等。 | | 文摘来源 | | Our countrys development of tax agent in new stage has its objective necessity with entry to WTO, the appearance of knowledge economy, remedy for the empty of tax impose & administrater system, the acknowledgement of tax agency authority, the dynamic enlargement of legal tax administration; legal administration in tax and the problem in tax agency limit the development of tax agency; adapting the ways of perfecting the tax imposing and administration m... | | WTO的加入、知识经济的出现、税收征管制度缺位的弥补、税务代理权的确认、依法治税力度的加大 ,使我国税务代理的发展在新时期具有客观必要性 ,但依法治税和税务代理存在的问题又严重制约着税务代理的发展。因此 ,只有从完善税收征管模式、严格依法治税、加快税务代理立法步伐、确立税务代理机构企业性质等方面出发 ,才能使我国的税务代理得以发展壮大。 | | 文摘来源 | | Based on the comparison of criminal legislation of taxation in different countries and an analysis of the legislative defects of such legislation in China, the authors put forward their views and opinions as for the improvement work in this regard, namely, disusing the current stipulation model of the crime of tax evasion, adding danwei crime in offense of resisting taxes, supplementing the crime of tax evasion committed by tax agent, and as for invoice crime, the provisi... | | 在对各国税收刑事立法进行比较和对我国现行税收刑事立法缺陷评析的基础上 ,我国的税收刑事立法应进行如下完善 :取消偷税罪的列举式和数额加比例式的立法方式 ,采取列举加概括式和单独数额式的立法方式 ;增设抗税罪的单位犯罪 ;增设税务代理人偷税犯罪 ;对于发票犯罪 ,按照行为方式的不同来构建法条 ,以压缩罪名。 | | 文摘来源 | |   | | << 更多相关文摘 |
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