It is said that the tax law implementation with the degree can be reflected by the taxpayer compliance level of a certain country or region, especially by the voluntary tax-paid of taxpayers.
一个国家或地区的纳税遵从程度可以反映出税收法规的执行程度,特别是纳税人自觉自愿纳税的状况,纳税遵从度直接反映税法实施的有效性,反映税收流失规模。
Taxpayer follow is acception or self-interest to country law of tax value-based judging of taxpayer but shows observe on self s own initiative obeying a law of tax s degree.
纳税人遵从度是纳税人基于对国家税法价值的认同或自身利益的权衡而表现出的主动遵守服从税法的程度。
Discussion on tax compliance;
关于促进纳税遵从的思考
The Study of Tax Compliance Based on Prospect Theory;
基于期望理论的纳税遵从行为研究
Although it is difficult to reach a level of complete compliance, something can be done to the mechanism designing to foster better taxpayer compliance, once we find out what factors affect taxpayer compliance.
尽管实现完全的纳税遵从存在很大的困难,但是,可以通过研究纳税遵从的影响因素,进而有针对性地进行机制设计,尽可能地减少纳税不遵从,提高纳税遵从水平。
It is said that the tax law implementation with the degree can be reflected by the taxpayer compliance level of a certain country or region, especially by the voluntary tax-paid of taxpayers.
一个国家或地区的纳税遵从程度可以反映出税收法规的执行程度,特别是纳税人自觉自愿纳税的状况,纳税遵从度直接反映税法实施的有效性,反映税收流失规模。
Through the analysis on several problems existing in our country s current individual income tax system, this paper expounds the importance of establishing the consciousness of making tax payment according to law and punishing severely the people of evading taxes,and puts forward some countermeasures for preventing the leakage of individual income tax.
通过对我国现行个人所得税制存在的若干问题的分析,阐述了树立依法纳税观念、严惩偷逃税款者的重要性,提出了防止个人所得税流失的对策。
The Tax Administration Improving Our Country Taxpayer Follow Studies;
提高我国纳税人遵从度的税收管理研究
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
An Analysis on Impacts of Tax Compliance Cost on Tax Compliance Behaviors;
税收遵从成本对纳税遵从行为的影响
On Individual Tax Compliance with Bounded Rationality;
基于有限理性的个人纳税人遵从决策研究
The system to identify added value tax payers in view of law
从法理角度看增值税一般纳税人认定制度
On the Mutual Relationship between the Government and the Taxpayers from a Perspective of Tax Law System
从税收法律制度的视角看政府与纳税人的关系
The Relationships between Tax Compliance Costs and Taxpayer Services
企业税收遵从成本与纳税服务关系研究
Taxpayer Compliance Decisions and Administrative Strategy Options:An Analysis based on Prospect Theory;
从前景理论看纳税遵从决策与征管策略选择
Paying tax s international reference and its practice in China;
纳税遵从的国际借鉴及其在我国的适用探讨
Re-examining on the System of Preventing Tax Arrears Going Abroad--From the Perspective of the Rights of Taxpayers
对阻止欠税人出境的重新审视——从纳税人权利角度出发
Post-Evaluation of "Golden Taxation Project" on Basis of Tax Compliance Theory;
基于企业纳税遵从性理论的金税工程后评估的研究
An Analysis and Study on the Factor System Affecting Tax Law Compliance Level
税法遵从度影响要素系统分析与研究——当前中国税法遵从度状况评估与对策建议
The legal significance of the harmonious society-From the perspective of the guarantee of the tax payers’ rights;
“和谐社会”的法律意义—从纳税人权利的保障的角度
Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.
纳税人从事运输业务,应当向其机构所在地主管税务机关申报纳税。
black economy unofficial system of employing and paying workers without observing legal requirements such as the payment of income tax
黑市经营(对工人雇用及付酬不遵守缴纳所得税等法规的做法)
The financial and accounting systems or methods of a taxpayer engaged in production or Business operations shall Be submitted to the tax authorities for their records.
从事生产、经营的纳税人的财务、会计制度或者财务、会计处理办法,应当报送税务机关备案。
On the Legal Protection of Taxpayer s Right from the Humanistic Point of View;
人性维度的纳税人权利法律保护新探
Taxpayer: the trade in the field of telecommunication.
纳税人:主要从事通信领域的贸易。
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