Tax supervision

For different countries are involved , and there is no unified international treaty or practice , off-shore financial tax supervision system to completely and perfect establish .

由于牵涉到不同国家，且国际上没有完全统一和健全的国际条约或惯例，离岸金融的税收监管制度并没有完全建立和完善。

It also explains the certainty of tax planning , from the mutual influence between tax and economy , the trend to strengthen tax supervision .

从税收与经济相互影响和税收监管力度的加强方面论证了税收筹划具有的必然性。

Features of Tax Supervision in the New Century

试述新世纪税务执法监察工作的特点

Thinking of effective tax supervision mechanism thinking basing of chess playing analysis

基于博弈分析的有效用税监督机制思考

The methods of supervision are diverse , such as access supervision , business supervision , financial supervision , tax supervision and public supervision .

监督方式包括准入监督、业务监督、财务监督、税收监督和公众监督。

The Foundation shall accept tax supervision and accounting control from competent tax and accounting authorities according to law . Planning Manage handbook and bonded material .

本基金会接受税务、会计主管部门依法实施的税务监督和会计监督。监管相关手册以及保税商品的记录。

Taxpayers using tax supervision , is through the realization of taxpayer right of supervision to control government power of using tax , and standardize the national financial expenditure behavior , configuration and flow state financial resources constraints .

纳税人行使用税监督权，就是通过纳税人监督权的实现来控制政府的用税权，进而来规范国家财政支出行为，约束国家财政资源的配置和流向。

In this part , it investigates the theory basis of tax collection supervision right of taxpayers from the points of politics , economics and tax law .

本部分从政治学、经济学、税法学三方面探讨我国纳税人税收监督权的理论依据。

The tax power supervision is key to restrict state power , the basic method to prevent the country from abusing power , and the important content to establish constitutional government system .

税权监督是有效制约国家权力的关键、防止国家滥用权力的根本方法、确立宪政体制的重要内容。

Based on the main responsibility of municipality and county bureau , the system of tax administration supervision and inspection divides the disciplinary inspection into incorruptibility and self-discipline , judicial case management and professional ethos construction .

地方税务局监察监督系统是根据市局和各分、县（市）局监察室的主要职责，纪检监察工作分为廉洁自律、案件管理、行风建设等部分。

On the Relation Among Tax , Accounting Supervision and the Implementation of Enterprises Accounting Standards

税收、会计监管与企业会计准则执行&以上市公司向上盈余管理为例

This paper analyzes the obstacle to its boom in the terms of the 4 big mainstays of laws and regulations , accounting standards , tax incentives and supervision system .

本文从融资租赁业的四大支柱&法律法规、会计准则、税收鼓励、监管制度出发，详细分析了融资租赁业在我国的发展障碍。

In addition , we need to strengthen tax collection and supervision as well as supervision of non-tax revenue in accordance with the law , strictly crack down on tax fraud , and collect all due taxes .

同时，要依法加强税收征管和非税收入管理，严厉打击偷骗税行为，做到应收尽收。

Occupational pension is the business enterprise behavior taking place under the guiding of the national policies and laws , the government get involved in the field of the occupational pension indirectly by means of legislating , tax revenue and supervision .

企业年金是在国家政策和法规的引导下发生的企业行为，政府通过立法、税收和监管手段间接介入企业年金领域。

For a tax audit , tax audit law enforcement supervision , a case of tax law enforcement surveillance two check related concepts , meaning , roots , basic principles , characteristics and the basic interpretation laid a solid foundation for launching the full text of the theoretical basis .

对税务稽查、税务稽查执法监督、一案两查税务执法监督等相关的概念、涵义、根源、基本原则、特点等进行了基本阐释，为展开全文奠定了扎实的理论基础。

The economic law is an important part of our country legal system , and economic law surveillance on tax power is an important part of tax power supervision .

经济法是我国法律体系的重要构成部分，税权的经济法监督是税权监督的一个重要方面。

Including reform financial system , adjust the tax preferential policy orientation , reform the performance appraisal system , strengthen the official tax supervision , constructing regional cooperation consultation mechanism etc.

包括改革财税制度，调整税收优惠政策取向，改革官员绩效考核制度，加强税收监督，构建地区间税收合作协商机制等等。

Therefore , tax levying and supervising reform must be carried out to increase the transparency to collect tax and strengthen supervision of tax collection .

因此必须进行税收征管改革，加大税收依法行政的透明度和依法治税的力度。

These at least figure out two points , one is that there exist risks in tax activities , just as those in economical and social activities ; the other is that tax departments prefer post-event supervision and accountability .

这至少说明两点，一是税收执法像自然界和经济社会活动一样存在着风险，二是税务机关当前更偏重于事后监督和责任追究。

Tax law enforcement , the establishment and implementation of the responsibility system is based on the enforcement of the tax law supervision and regulation .

税收执法责任制的建立和实施，是基于对税收执法权的监督和制约。

Behind economic development needs of the existing tax law exists lags , preferential tax law system is insufficient , the legislative power of the tax division is not reasonable , lack of tax of executive power restriction mechanism , tax supervision is more distant daydream .

我国现行税收法律存在滞后于经济发展需要，税收优惠法律体系不够健全，税收立法权划分不合理，税收执行权缺乏制约机制，税收监督权更是遥远遐想。