国家税务机关

法官的此番决定是听取了政府法律服务部门的一份报告的意见。该部门代表西班牙国家税务机关，提出梅西及其父豪尔赫·奥拉西奥（JorgeHoracio）应接受刑事指控，适用最高为22个月的刑期。

The judge 's decision follows a report from the state legal services , which represent Spain 's national tax agency and called for Messi and his father , Jorge Horacio , to face charges that carry a sentence of as much as 22 months in prison .

美国财政部昨日发出罕见警告，称布鲁塞尔已成为“超国家税务机关”，威胁国际税改协议。

The US Treasury department issued a rare warning yesterday that Brussels was becoming a " supranational tax authority " that threatened international agreements on tax reform .

美国财政部指责欧盟委员会成为超国家税务机关，其杜绝激进避税的努力威胁到国际税改协议。

The US Treasury has accused the commission of becoming a supranational tax authority that threatened international agreements on tax reform in its drive to stamp out aggressive avoidance .

纳税服务是近些年来各个国家税务机关和学术界研究的热点问题，是各国进行税制改革和完善税收服务管理的新方向。

Tax services is the tax authorities and academia hot issue in various countries in recent years , is a new direction of countries for a tax reform and improve the tax service .

税务代理业是一项受托代理业务，委托人是国家税务机关、纳税人和扣缴义务人；接受委托的（即受托单位和个人）是代理机构和代理人员。

The trustor may be the national tax authorities , taxpayer or withholding agent . The accepter of a commission ( or a unit or an individual ) refers to the agency or agent .

税务执法是指国家税务机关及其公职人员，以及依法被授权的组织依照法定的职权和程序，贯彻和执行税法规范的行为。

The tax law enforcement refers to that the national tax authority , its servants and the organization authorized in accordance with the law carry out the norms of the tax law according to the legal authority and the procedure .

代理机构和代理人员具有独立于税务机关和纳税人之外的第三者身份，所以更具客观公正性，应该同时维护国家税务机关、纳税人或扣缴义务人的合法权益。

An agency or agent , as the third party independent from both the tax authority and the taxpayer , shall be objective and fair , and take up for the lawful rights and interests of the national tax authorities , taxpayer and withholding agent .

税收会计是国家各级税务机关核算和监督税收资金运动的一门专业会计，它和税务会计分属于两种不同的会计学科体系。

Tax accounting is a specialized accounting for the country to check and supervise tax fund .

税务机关是国家税务行政机关，代表国家征收税款；

Tax authority is the state tax administrative authority , which levy tax on behalf of the country .

在对企业偷漏税行为进行识别的基础上，进行国家与税务机关的双重防范工作。

On the basis of identifying the tax dodyery for companies , we should defend both nation and tax department .

本文围绕我国税收征管过程中发生的纳税人与国家、税务机关的各种关系，分析和探讨在这个阶段纳税人的权利保护问题。

This article puts tax collection of taxpayers occurred in the process of the state , tax authorities with various relationships , analyzed and discussed the taxpayer rights protection problems .

从国家到税务机关、从税务机关到税务人员、从税务人员到纳税人是一个委托代理链，进而信息不对称的有关理论也可以运用到税收征管中来。

From government to the tax authority , from tax authority to tax staff , there is a principal-agent chain , and then the Asymmetric-Information Theory may apply tax collection too .

相对于其他国家权力，税务机关作为国家重要的行政执法部门，在进行税款征收、税收管理、税务检查、税务处罚等活动中依法享有大量的执法权。

Therefore the enforcement risk faced by the administrative law enforcement entity is the biggest . As an important administrative enforcement department , tax authorities have a lot enforcement powers during the course of tax collection , tax management , tax inspection , tax punishment and so on .

它不仅涉及企业内部的筹资、投资、经营等各项活动，还与国家、政府、税务机关及相关组织有很大的关系。

And the tax planning not only relates to the financing , investing , operating and other activities within the enterprises but also has many things to do with the state , government , tax office and other relevant organizations .

税收制度就是国家制定的税收活动的工作规程和行动准则，是国家税务机关向纳税人征税的法律依据，也是纳税人履行纳税义务的法定准则。

Tax system refers to national regulations and standards of conduct for tax activities , and it is a legal basis for national tax authorities to levy taxes from the taxpayers . It is also statutory criteria for the taxpayers to perform their obligations .