The new law of the tax levy and administration has strengthened the view to serve the taxpayer.
我国新的税收征管法进一步强化了为纳税人服务的观念。
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
Study on Taxation Service in the View of Taxpayers Rights Theory;
纳税人权利保护视角下的纳税服务研究
Members of the service staff shall be exempt from dues and taxes on the wages which they receive for their services.
服务人员就其服务所得之工资免纳捐税。
Taxpayer: We paid the business tax on the income we received, according to the service item of the tax law.
纳税人:我们就取得的收入按服务业缴营业税。
Taxpayer: what do you mean by the taxable services?
纳税人:什么是应税业务?
Optimizing the Tax Payment Service According to the Tax-payer-oriented Mentality in Chinese Taxation Agencies: Significance and Measures;
论我国税务机关以人为本优化纳税服务意义及措施
Taxpayer:we can do like that.But sometimes we serve the clients without receiving fees?
纳税人:有时为客户服务不单计佣金,怎么办?
Research on Optimizaing Tax Revenue Service
优化纳税服务研究——基于浙江国税系统纳税服务的实践
The Research of Integrating the Tax Service to the Revenue Administrator System;
将纳税服务融入税收管理员制度研究
Tax payers and withholding agents have the right to apply for review when they object to tax authorities for tax imposition .
84纳税人、扣缴义务人有因对税务机关征收其税款不服而申请复议的权利。
Taxpayer: The rate of the service item is5%, and the rate of construction item is3%. That means my company overpaid the business tax. Is that right?
纳税人:服务业的税率是5%而建筑业的税率是3%这说明我们的税缴多了?
Taxpayer: The rate of the service item is5%, and the rate of construction item is 3%. That means my company overpaid the business tax. Is that right?
纳税人:服务业的税率是5%,而建筑业的税率是3%,这说明我们的税缴多了?
Provisions of Tax Service as the Primary Task of Tax Authority;
论税务机关的首要任务是提供纳税服务
Foreign individuals can appoint a tax agent to handle their IIT filing.
纳税人可以委托税务代理人代为办理税务事项。
Tax official : in this case, the taxable receipt can be a e ed on the base of 3% of the whole contractual turnover ,provided that you can provide the whole contractual documents introduced and bargained within china .
纳税人:有些服务是与总公司一起向客户提供的,总公司在境外服务应收取的佣金是否不计税?
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;
Tax payers have the right to apply for review when they object to the tax payment guaranty measures issued by tax authorities .
86纳税人有对税务机关作出的税收保全措施不服而申请复议的权利。
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