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the tax right
相关语句
  税权
     It also has important reasonable and practical meaning to define the tax right precisely and reasonably.
     事实上,税法学上的许多问题,都可以解释为各类不同意义上的税权如何有效配置的问题,并且税权的配置又是整个财税体制改革的关键。 正确合理地界定“税权”的内涵和外延,无疑有着重要的理论和现实意义。
短句来源
     The book introduces several theoretic definitions about tax based on the two governmental theories of class struggle and social bargain, clarifies the constitutional essence of tax, expatiates the definitions of the tax right , especially the right of tax revenue legislation and its important effect to a country’s constitution;
     本文介绍了理论界建立在阶级斗争论和社会契约论两种国家观基础上的几种有代表性的关于税收的定义,阐明了税收的宪政本质以及税权特别是税收立法权的含义及对一国的宪政所起的重要作用;
短句来源
     In order to improve the tax proportion of GDP, the article analyzes the reasons of decreasing, then puts forward the suggestions, which would help to breed the tax resources, make out the tax right reasonably, regulate the sub -taxation, enforce the tax capability, spread the policy of "tax in place of fee", develop the economy.
     分析税收收入占GDP比重逐年下降的原因,提出了振兴经济、涵养税源、合理划分税权、规范分税制、强化税收调控职能,积极推行“费改税”,依法冶税,以提高税收占GDP比重的对策。
短句来源
     The tax right is the key of financial system of law of the system of tax allocation.
     税权是分税制财政管理体制法的核心内容。
短句来源
     China implemented the financial system of the allocation in 1994,disposed the tax right,but seen form situation operated for many years,many questions exist.
     我国于 1994年实行分税制财政体制 ,对税权进行了配置 ,但从多年运作的情况看 ,这种税权配置存在不少问题。
短句来源
  相似匹配句对
     On Tax Planning
     试论企业纳税筹划
短句来源
     On Business Tax
     企业销售中运输费用的税务处理
短句来源
     On the Tax Competition
     浅论税收竞争
短句来源
     On The Tax Accounting
     论税务会计
短句来源
     On Taxpayer's Tax Right
     纳税人税权研究
短句来源
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The tax proportion of GDP in Heilongjiang is decreasing annually, which has affected the basic work of the government. In order to improve the tax proportion of GDP, the article analyzes the reasons of decreasing, then puts forward the suggestions, which would help to breed the tax resources, make out the tax right reasonably, regulate the sub -taxation, enforce the tax capability, spread the policy of "tax in place of fee", develop the economy.

黑龙江省税收收入占GDP的比重偏低,已经影响到政府正常履行其基本职能。分析税收收入占GDP比重逐年下降的原因,提出了振兴经济、涵养税源、合理划分税权、规范分税制、强化税收调控职能,积极推行“费改税”,依法冶税,以提高税收占GDP比重的对策。

It is the objective request for the local government to structure the local tax system. It can play a role in encouraging the economic behaviors of local government and meet governments' fraction under the market economy. Western countries have many experiences in structuring local tax system and dividing the tax right between local governments. Through comparative analysis, we can use its quintessence for reference.

构建地方税收体系是地方政府相对独立性的客观要求,能够起到激励地方政府经济行为的作用,符合市场经济条件下政府分权的需要。在地方税制建设和中央、地方政府间税权的划分上,西方国家有较成熟的经验,通过比较分析,可以借鉴其精华为我所用。

The tax right is the key of financial system of law of the system of tax allocation.China implemented the financial system of the allocation in 1994,disposed the tax right,but seen form situation operated for many years,many questions exist. This article construct and make some discussion again by tax right on China,propose and entrust to place with the proper tax revenue legislative right,and divide the tax category properly,make the duties and responsibilities of the local...

The tax right is the key of financial system of law of the system of tax allocation.China implemented the financial system of the allocation in 1994,disposed the tax right,but seen form situation operated for many years,many questions exist. This article construct and make some discussion again by tax right on China,propose and entrust to place with the proper tax revenue legislative right,and divide the tax category properly,make the duties and responsibilities of the local government conform with owners of property.

税权是分税制财政管理体制法的核心内容。我国于 1994年实行分税制财政体制 ,对税权进行了配置 ,但从多年运作的情况看 ,这种税权配置存在不少问题。就中国税权的重构作了一些初步探讨 ,并建议赋予地方以适当的税收立法权 ,合理划分税种 ,使地方政府的事权与财权相统一。

 
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