1.Should there be real difficulty in appointing a registered accountant or accounting personnel recognised by the taxation authority, the party may, subject to approval by a taxation authority at county level or above, keep a book for pasting in all receipt and expenditure vouchers and a goods purchase and sale registry, etc. ,pursuant to the provisions of the taxation authority.
聘请注册会计师或者经税务机关认可的财会人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿等。
2.Charpter Four studies the legal questions on how to levy the other forms of agricultural taxes after abolishing the agricultural taxation, and puts forward some suggestions for setting up the new legal system of agricultural taxation and gives some advice about the related measures after abolishing the agricultural taxation.
第四章探讨取消农业税后对农业征税的法律问题,从建立新的农业税收法律制度的总体思路、取消农业税后的配套措施两方面提出一些看法。
3.First of all,the essa y compares the taxation systems of tw o sides,discusses the basic form that taxation on travel takes and the difference of cu rrent taxation systems of travel between the two sides and its impact on th e air and shipping services.
本文首先对两岸税制进行比较,讨论了航运课税的基本模式、两岸现行的航运课税制度差异及由此带来的对航运业的影响。
4.This thesis is targeted toward the theory and application of Green Taxation, principally focusing upon study of four aspects as elaborated in the following: 1) Based on the study of the view of “harmonious coexistence of human beings and nature”by Hu Jintao, the connotation of Green Taxation is explored for an extension, thereby reaching the author’s unique understanding of ESN Green Taxation.
本文以绿色税收理论及其应用为对象,主要集中研究了如下4 方面内容: 1)基于胡锦涛“人与自然和谐相处”观的探析,对绿色税收内涵进行拓展,形成作者独特的ESN 绿色税收观;
5.The reform of agricultural taxation and expenses and the abolishment of the agricultural taxation are great issues concerning the peasants, agriculture and countryside, and the legal system of agricultural taxation is a starting point.
农村税费改革、取消农业税是关系农民、农业、农村问题的大事,而农业税法律制度是其中的着眼点。
6.As to the basic contents, it should include 6 respects: taxkinds legalized, taxation elements legalized, levy elements is definite, taxation activityis legal, imposing process is ruled by law, the principles of prohibiting retrospect andthe similar application.
3就税收法定主义的基本内容而言,认为应包括设置税种法定、课税要素法定、征税要素明确、税收行为必须合法、征税程序由法律规定、禁止溯及既往和类推适用原则等六大内容;
7.After examining tax policy changes of banking industry over recent years and the impacts of banking taxation burden on CAR (capital adequate ratio), the thesis analyzes banking taxation burden further from two points of view.
在考察近年银行业税收政策调整的总体趋势，以及银行税负变化对银行资本充足率的影响后，本文从体制内与体制外两方面对银行税收负担进行了分析。
8.NIU Li cheng, Special Adviser of CITCC, the former Vice Commissioner of the Taxation Administration of the Ministry of Finance, Former Executive Vice Commissioner of the State Administration of Taxation.
牛立成中国国际税务咨询公司特聘顾问原财政部税务总局副局长和国家税务局常务副局长。
9.A prototype of this workflow engine has applied to a taxation administration information system which proves that taking the workflow engine can markedly shorted the cycle of the development on taxation business application.
其原型已经应用到实际的税务系统中，实践证明，利用此工作流引擎可以显著缩短税务业务开发周期。
10.It also mixes Data Warehouse, Data Mining Technology, Automatic Deduct Taxation Software, GIP Technology, Certificate Authority, Electronic Bank and so on, to construct Chinese characteristics electronic commerce levy taxation system.
拟从数据仓库、数据挖掘技术、GIP技术、自动扣税软件、网络扣税中介、认证中心、网上银行、电子立体监管网等角度构建我国电子商务税收征管体系。
