税收法制

加入WTO对我国的税收法制建设既是一次挑战，也是一次难得的机遇。

It is a challenge and rare opportunity for the tax legal system construction of our country to enter WTO .

WTO体制下中国税收法制建设面临的挑战与对策

The Challenge and Counterplan That the Construction of the Legal System of Chinese Tax Law Faces under the Circumstance of China 's Entrance to WTO

市场经济条件下的中国税收法制建设

The Construction of Taxation Law System in China Under Market Economy

西方税收法制主义评析

Analysis on the Tax Legalism in the Western Countries

论我国税收法制建设的问题与对策

Discussion on the Problem and Countermeasure to the Construction of Revenue Legal System of Our Country

第三章将中国封建社会时期的税收法制史作为研究重点。

The third chapter focuses the study on the history of legal taxation in Chinese feudalism times .

完善银行业税收法制建设，提升税收立法级次，加快电子商务法制建设；

Perfect the legal construction of tax of banking , accelerate tax preferential policy and e-commerce legal construction ;

政府作为反偷税的主体，通过对偷税者的博弈分析，以税务稽查为主要手段，加强税收法制建设，完善日常税收征管，从而打击偷税。

Now the government begins to strengthen the tax system and perfect usual taxation to fight against the evasion .

纳税遵从水平的高低意味着纳税人遵从税收法制、履行纳税义务的程度。

The level of tax compliance means that taxpayers comply with tax law and fulfill the extent of tax liability .

它对于推进社会主义税收法制建设，促进我国社会的经济发展与政治进步都有极其重要的意义。

And it is of great importance to the construction of socialist tax law system and advances in both economy and politics .

它具体包括税收法制管理、税收征收管理、税收计划管理和税务行政管理四个方面。

Taxation management includes the taxation legal system management , revenue from collecting management , revenue from planning management and revenue from administrated management .

探讨研究我国税务机关如何从税收法制和税收实践中实现对关联企业转让定价行为的规范，一直是理论界和实务界的热点问题。

To discuss how Chinese tax authorities normalize transfer pricing from taxation legislation and practice is always the hot spot in theoretical and practical society .

税收法制体系尚不健全，没有形成税收立法、司法和执法相互独立、相互制约的机制。

Legal system on taxation is incomplete , a mechanism with legislation , jurisdiction and execution of tax laws being mutually independent and restrictive has not been established .

如何完善我国社会主义税收法制，实现真正意义上的依法治税，是我国法学界，尤其是经济法学和行政法学界的学者们必须正视的难题。

How to perfecting revenue legal system of our nation to achieve taxation by law in real sense is a difficult problem that must be faced by scholars of economy law and administrative law .

1994年，我国进行了一次深刻的税收法制改革，从此以后一个新的税法体系开始运转，并在一段时期内对我国经济和社会的发展进程起到了积极的作用。

The Chinese government introduced comprehensive tax reforms in 1994 . A new tax system has been in operation since then and played a positive part in the course of economic and social developments .

在这双重背景下，我国税收法制建设将面临一系列新问题，对税收执法也提出了更高的要求。

Under the dual background situation , the tax legal system construction of our country will face a new set of problems , and the taxation enforcement is also put forward to higher requirements .

只有全面加强税收法制建设，形成有效的机制，才能为维护税收秩序提供良好保障，更好地发挥税务稽查的职能。

Only a comprehensive strengthening of tax and legal system , form an effective mechanism in order to maintain order and provide good security tax , and better play to the tax audit functions .

研究指出，专制社会权力的单一性会导致税收法制的不稳定，并破坏经济发展的基石，导致社会的崩溃。

Because of the singularity of dictatorial power , the tax law in china at that time was unstable , ruined the foundation of economic development and caused the collapse of dynasties one after another .

要加强税收法制建设，就要使税法加速渗透到社会生产和生活的方方面面，使税法观念加速渗透到每个公民的意识中，因此，也就要增强纳税人的法制信任感。

To enhance the construction of tax laws and regulations , it is important to make the tax laws and regulations permeated through the whole society and strengthen the taxpayer 's confidence in legal system .

文章对企业税务筹划的基本特征、实质内涵、主要方法以及企业税务筹划与企业纳税意识和我国税收法制建设的关系等理论问题进行了系统论述。

This paper discusses the basic features of enterprise tax designing , the nature of enterprise tax designing , the main methods of enterprise tax designing , the relationship of tax designing and tax payment conscious .

一国的税收法制建设至为重要，它是一国法律制度的重要组成部分，是依法治税的前提和基础。

In a country , tax legal system development is very important because it is a important part of law system of a country , and is also premise and foundation of administering tax according to law .

财税体制的完善，税收法制的规范，税收征管模式的调整，税制结构的改进都将对税收征管效率具有显著影响。

Fiscal and taxation system , improvement of the norms of the Tax Law , the adjustment of the tax collection mode , the tax structure of the efficiency of tax collection improvements will have a significant impact .

改革农业税制，统一城乡税负，完善税收法制，加强宏观调控，建立合理的转移支付制度，加强税收征管已势在必行。

It is emergent to reform taxation system of agriculture , co ordinate tax duty in city and country , perfect the law of tax , strengthen macro control , found proper transfer payment system and reinforce tax levying management .

然后从税务机关管理角度出发，从转让定价税收法制、国际税收征管、预约定价机制三个方面对我们转让定价税制完善提出了建议。

Following by that , from tax bureau management point of view , based on the tax laws on transfer pricing , international tax collection and management and subscription pricing , make several suggestions on how to improve transfer pricing taxation system .

五是税收法制化，并且重视市场机制引导经济行为的基础功能。

At last , it should pay attention to tax legalization and the function of market mechanism . It is the most fundamental and the most important . The effects of the development of economic society on tax behavior can not be predicted .

在税收法制建设中，应从治国方略、立法程序、队伍建设、教育宣传、监督机制等方面加强税收法治意识的培育。

As far as the construction of legal system of taxation is concerned , the cultivation of legal sense of taxation should be reinforced in some aspects , such as ruling strategy , procedure of legislation , group construction , educational propaganda and supervision system , etc.

此外，对于我国税收法制化建设也具有深远的意义和影响。但是，我国的税务稽查管理目前还比较粗放，离精细化管理的要求还有相当的距离。

In addition , but also has the profound significance and influence on the legal construction of our country tax . However , the tax inspection management in China at present is still relatively extensive , there is still a considerable distance from fine management requirements .

其次要加快电子商务税收法制建设、完善现行税法、开发电子商务征收软件、建立税务机关、海关、银行联合税收监管体系等保障本国税收利益。

Then we should quicken legal system building of e-business tax collection , improve present tax law , research and develop e-business tax collection software , establish united tax collection supervising system ( tax agencies , customs and banks involved ) to guarantee tax benefit of our country .

税务机关应加快法制建设和信息沟通，完善税收征管法制，建立整个社会诚信体系，从而降低纳税人偷税的可能性。

Tax administration should speed up the legal system and communication , improve the tax law and establish the social credit system to reduce the possibility of tax evasion .

第四章从缺乏良好税收社会法制环境、对生产经营行为缺乏有效监控、税务部门征管不力等几个方面分析了税收流失的原因。

In Chapter 4 , the reasons for tax loss are analyzed from three aspects , namely the lack of good social and legal environment for taxation , the local of effective monitoring on production and business conducts and the poor performance of tax collection departments .