税收主体

水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。

To realize its objective , the design of the tax should focus on the tax base , the subject of taxation , the object of taxation , links of taxation , tax rate , methods of taxation and the deadline of tax payment .

税制改革，是中国财政体制改革的重要组成部分，如何改革和完善占税收主体地位的增值税更是税制改革的重中之重。

Tax system reformation has already been important in Chinese economic system reformation . How tax system reforms and how the dominant position of value added tax improves are the more important in research subject .

目前高阳县的税收主体为纺织业，约占高阳县总体税收的80%以上，在县财政收入中占据着重中之重的位置。

Currently the main body for the textile industry the tax Gaoyang County , about 80 % of the overall tax Gaoyang County for more than revenue in the county occupies a most important position .

工资薪金个人所得税，是个人所得税收的主体组成部分，由支付工资、薪金所得的单位和个人负责代扣代缴。

Individual income tax of the wages or salary is the main part of individual income revenue , withheld by units or individuals actually paying wages .

一方面，通过对不同税收经济主体征收不同的税种，可以实现对资源，资金的有效配置。

On the one hand , it can make the resources and the fund in effective disposition through collecting different taxes categories on different revenue economic subject .

目前税收诚信主体之间的责、权、利分配失衡，严重制约了我国税收诚信机制的构建。

The present distribution of responsibility , authority and benefits among tax honesty and credit subjects is unbalanced , which restricts the construction of our taxation mechanism of honesty and credit severely .

之后，伪府建立了以税收为主体的财政收入结构，并不断扩大收入规模，至1941年12月太平洋战争爆发之前，取得了一定的成效。

The puppet regime established a fiscal revenue structure in which the main body was taxation . It expanded the revenue scale incessantly and obtained considerable effects prior to the outbreak of the Pacific War in December 1941 .

社会网理论注重人际关系、关系内涵及社会网络结构对税收参与主体行为的影响，因此，在对关系型税收流失的分析中，既能注重个人的能动性又可以避免低度社会化的预设。

The theory is concerned about the interpersonal relations , the relationship content and social network structure explaining social phenomena * Therefore , in the Relational Tax Losses Analysis , not only focus on individual initiative while avoiding the default low-level socialization .

税收监管的主体是包括政府监管部门和会计中介机构在内的联合体；

The main body of tax oversight is the joint with oversight departments of the government and the intermediate agencies of accounting .

一国在考虑税制改革时，不能忽视影响税收客体和主体整体利益的其他重要因素。

A country should not neglect other important factors related to interests of the objects and subjects of taxation , with regard to taxation reform .

应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。

Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed .

从某种意义上说，税收就是征税主体与纳税主体在一定的税收法规和税收管理制度下所进行的博奕。

In a certain sense , taxation is a game between the principal party of tax levying and that of tax paying under the administration of tax laws , rules and regulations .

主要内容包括：重新构建税收诚信各主体的责、权、利关系；明确政府在诚信机制构建中的职能定位；调整优化财税政策、制度。

It mainly includes : restructuring of the relation of responsibility , authority and benefits among various subjects ; functional position of government in constructing tax honesty and credit ; adjustment and optimization of fiscal and tax policy and system .

最后本文最核心的部分，也是本文的独特之处，就是进一步阐述了诚信原则对税收法律关系主体的要求，并就税法上诚实信用原则的完善提出了可操作性的意见。

Finally , this paper core part , also be this distinctive place , is further expounds the requirement of principle to tax legal relationship , and propose operability opinion on how to perfect principle of good faith in tax law .

传统税法理论普遍认为，税收法律关系主体的权利义务具有不对等性，即征税机关只有征税的权利，纳税人只有纳税的义务。

The traditional theories in tax law thinks the rights and duties of subjects in the legal relationship of revenue are opposite , that is , the revenue administration has the rights of levying tax while the taxpayer has just the duties of paying tax .

第三点从纳税人行为分析影响我国涉外企业所得税优惠政策效果的因素。首先对税收优惠中行为主体进行分析，引出：要从纳税人行为进行分析。

From the behavior of the taxpayer , the fourth part analyzes the factors which influence the effect of the income tax preference policies for foreign-invested enterprises .

现实当中本来应该成为个税缴纳主体的中高收入者却成为了税收不遵从度主体。

Those people that have high earnings were supposed to be the main body of the tax , however in they became the main body of tax noncompliance . 2 .

通过改变社会财富分配状况，税收影响不同经济主体的物质利益，对社会各方利益的均衡有着重要的影响和制约。

By changing social wealth distribution , tax affects different economic entities interests , so it has an important impact on equilibrium and constraints in the interests of the various sectors of society .

改革以后，随着农村工商业的快速发展，工商税收成为财政的主体，农业税开始弱化。

After the reform , along with the fast development of the industry and commerce in the countryside , the revenue of the industrial and commercial taxes becomes the main body of the finance , and the agricultural tax begins to attenuate .

税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。

Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations .

本文以事件研究方法分析税收对基金价格的影响，考察论证税收对基金主体行为的效应；

Based on event study , this paper analyzes the effect of tax on fund price and the behavior of fund participants .

在不完备的税收制度与非一致性的税收环境中，纳税人与税收征管主体双方都必然存在对策筹划与行为抉择的战略空间。

Under the circumstances of incomplete tax system and tax environmental inconsistency , is there inevitably a strategic space for both taxpayers and tax collectors to take gaming planning and behavioral selection .

税收法律关系是税法理论的基石，但是学界对税收法律关系的主体、范围等问题始终未达成统一意见。

Currently , the academic circles have different views on the relationship of tax law relationship which is the foundation of legal theory . The topic legal nexus includes the subject and the scope and so on .

当前的税收宣传工作，从宣传目的到形式，从宣传的内容到方法都存在一定误区；实施税收宣传的主体和客体也有待于进一步明确。

There are existing many mistakes in the present tax revenue publicity work , from the aims to the forms , from the content to the method .

根据税收的本质特征，税权就是将税收活动全过程置于法律规范范畴考察，从其产生前提、运作机理的属性中，赋予税收活动主体或当事人的法律性权利。

According to the essential characteristic of taxation revenue , the taxation power is to put the process of taxation activity under the supervision of law , which entrusts the lawful right to principle part of taxation activity or litigant from it 's prerequisite and regularity .

税收法律观念在我国税收的法治化进程中有着举足轻重的作用，它在税收立法、税收执法、依法行政、纳税人遵循、税收主体间关系等方面都具有思想指导意义。

Tax law concept plays a key role in the process of rule of law of taxation in our country and has ideological guiding significance in tax revenue legislation , tax law enforcement , administration by law , being observed by taxpayers and relationship between objects of taxation .