The <the Law of Tax Collection and Management> issued in China recently defines the taxation priority for the first time, which is a big breakthrough in our country s legislation.
我国新《税收征管法》首次规定了税收优先权,这是我国立法上的一大突破。
The establishment of taxation priority involves how to coordinate the relations between tax law and different sorts of rights protected by other laws.
税收优先权制度的设立,涉及到如何考量税法与其他法律部门所保护的各种权利的相互关系,以及如何协调这种关系等问题。
In practice,tax priority usually conflict with other priorities and guarantee real rights when we must follow the solution that tax priority should precede other priorities of public law claim on.
税收优先权是建立在税收债权、债务关系说的确立和公法债权私法保护的认可的法理基础之上的,其性质是法律为保证税收债权的实现而设定的一项法定担保物权,效力范围限于优先受偿和对抗非特定的权利人。
The tax priority as a guaranteed act that the revenue can be levied is in tax law in many countries.
税收优先权作为保障国家征收税款的一个有力手段在各国的税法中都有所体现。
The tax collection and management shapes the tax priority.
新税收征管法规定了税收优先权 ,即税款的受偿优先于无担保债权和行政处罚中的财产罚 ,在一定条件下 ,还优先于有担保债权。
A study on the legal order of the tax revenue priority;
刍议税收优先权的法律位序
Therefore,when tax revenue priority coexists with other priority,the principle of dealing with this kind of problem in the private law can be used,and the state s special policy needs should be taken into consideration,too.
税收优先权是优先权的一种形式,但税收又是一种公法上的债权债务关系。
Finally,they discuss the order of tax credits, which don t belong in order to tax option,in order to get a better grasp of .
并对不属于税收优先权位序的税收债权之间竞合之位序问题也 作了尝试性的探讨。
" Management Act for Tax Collection " that is newly revised proposes tax option have priority for the first time in China.
税收优先权是优先权之一种,是指特定税款基于法律的直接规定而享有的就债务人的全部财产或特定财产优先受偿的权利,主要表现在税收债权与其他债权竞合时,原则上税收债权优先与其他债权而征收。
This Company in China superiority achieved,based on its special taxation privileges.
英美烟公司在华优势地位的取得,与它在特殊的历史条件下攫取的捐税特权有关。
The Deficiencies and Perfecting on the System of the Revenue Priority in China;
我国税收优先权制度存在的缺陷及其完善
Discussion on the Improvement and Perfection of Chinese Taxation Priority System;
试论我国税收优先权制度的改进与完善
call options on preferred stock
优先股的回收选择权
On the Impact of "Efficiency Priority" and "Considering the Equitability;
“效率优先、兼顾公平”的税收影响
Special Tax Revenue on Public Transport,Study of the Realization of Urban Public Transport Priority;
征收公共交通专项税收实现城市公交优先
Giving Priority to Economy Adjustment and Revenues:Improving China s Consumption Tax System;
调控优先,兼顾收入:进一步完善我国消费税制度
a discriminatory tax; preferential tariff rates; preferential treatment; a preferential shop gives priority or advantage to union members in hiring or promoting.
优惠税;优惠税率;优惠待遇;一家对工会成员在雇用和提升上给予优先权或好处的优惠商店。
minimum tax on tax preference
税收优惠的最低税额
The Study on the Relationship of Tax Audit,Credit of Tax and Loss of Revenue;
税务稽查、税收优惠与税收流失研究
source jurisdiction
收入来源税收管辖权
Strengthening Tax Management,Optimizing the Structure of Local Tax Revenue;
加强税收管理 优化地方税收收入结构
A Study on the Priority Rules of the Assignment of Receivables in International Factoring;
国际保理中应收账款转让的优先权问题研究
Priority Rules under Convention on the Assignment of Receivables in International Trade;
论《国际贸易应收款转让公约》中的优先权规则
A Study on Priority Rules and Convention on the Assignment of Receivables in the International Trade
《国际贸易应收款转让公约》中的优先权规则研究
(4) put forward the thought about forest eco?compensation additional tax policy. ?
(4)提出优先征收森林生态补偿附加税的资金政策构想。
Progressive Rate:Trade-off Between Equality and Efficiency of Social Welfare Function;
税收累进程度优化:社会福利函数公平与效率的双重权衡
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。
The government have a mandate from the people to Increase taxes
民众授权政府增加税收
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