税务机关

税务机关PC桌面管理产品的选型与实施

The PC Desktop Management Product Selection and Implementation in Tax Authorities

每个公司向经营所在国的税务机关提交一份“综合报告”（combinedreport），这份报告中要提供整个跨国公司的合并账目，不考虑所有内部转移行为。

Each firm submits to the tax authorities of each country where it does business a " combined report " providing consolidated accounts for the whole global firm , ignoring all internal transfers .

依据WTO规则的要求和中国有关法律法规的规定，对于纳税人和税务机关的违法侵权行为，必须依法认定并惩处。

The illegal tort act of the taxpayers and tax authorities must be maintained and punished according to the requirements of WTO regulations and provisions of Chinese legal rules concerned .

网上报税系统是数字签名技术应用的一个很好的例子，网上报税系统是由纳税人通过Web方式向税务机关进行纳税申报的综合税务信息处理系统。

The electronic tax system is a good illustration at the application of the digital signature . This system is a integrate tax information system that the taxpayer could declare taxes to the revenue office by Web .

文章首先分析税务机关获取企业纳税信息的两种模式，即警察巡逻式（policepatrol）和火险警报式（firealarm）。

The article first analyzes the tax authorities to obtain tax information on the two business models , namely ," police patrol-type "( police patrol ) and the " fire alarm type "( fire alarm ) .

本文的主要内容包括：本文运用项目管理思想，先分析了局域网的安全性，并论述了税务机关内部PC桌面管理使用的必要性。

The main contents of this article include : In this paper , project management thinking is used . Firstly the LAN security is analyzed , and then the use of the PC desktop management in the tax authorities is discussed .

随着信息化手段在税收征管工作中应用的深入，税务机关的管理理念、工作机制、业务流程、职责权限、考核评价等方面发生了根本性的变化，综合征管软件（Ctais）也就应运而生。

Fundamental changes has taken place in the administration concept , operating mechanism , business flow , duty extent of authority and checking valuation , which along with the information-based means applies to tax revenue tax collection deeply .

税务机关要加强对小规模纳税人的管理。

I.A taxation authority shall strengthen the administration of small-scale taxpayers .

主要集中研究税务机关的征税行为。

It primarily studied the taxation behavior of the tax bureau .

税务机关与经营者之间是行政管理关系。

The relationship between tax officer and runner are administrative management .

与税务机关发生了争议怎么办？

How can I do when we disagree with the tax authority ?

试论税务机关代位权的实现

On the Recognition of the Right of Subrogation of the Tax Authorities

直接征收是由税务机关及其工作人员代表国家直接进行税款征收工作。

Tax collection means that the tax authorities collect the tax directly .

税收发票管理是我国税务机关的一项重要职能。

Management of taxation receiPt is an imPortant function of tax authorities .

（二）向登记机关、税务机关隐瞒真实情况、弄虚作假的；

Concealing facts from the registration and tax authorities and practising fraud ;

具体执行标准，需要向主管税务机关咨询。

Specific executive standard , need seeks advice to director tax authority .

资源税由税务机关征收。

Resource Tax shall be collected by the tax authorities .

税务机关要求提供的其他有关证件、资料。

Other documents and material required by the taxation authority .

税务机关对申请人缴纳税款情况进行证明。

The tax authority may certify the tax payment by an applicant .

只能到税务机关和税务机关委托的机构购买。

Can buy to tax authority and orgnaization of tax authority precatory only .

到税务机关开通企业的报税系统。

Declare dutiable goods to what the tax authority opens an industry system .

税务机关绩效评估研究

The Research on Performance Evaluation of Tax Organ

第四部分是税务机关绩效评估体系的实施&一个模型。

The fourth part named the compliment of performance evaluation system in tax organs-a model .

税务机关可对经批准税前扣除的财产损失的真实性进行检查。

A taxation authority may check the authenticity of approved pre-income-tax deduction of property loss .

强化了税务机关的发票管理职能。

Strengthening tax authorities'functions in invoice management .

本公司将为该员工代扣代徼个人所得税，并将应纳税款上交相应税务机关。

The COMPANY shall withhold such amount and pay it to the competent tax bureau .

纳税人有向主管税务机关要求退还多缴的税款的权利。

Tax payers have the right to require refund for overpaid taxes to tax authorities .

与税务机关沟通更顺畅。

Communicating more smoothly with the revenue .

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 .

税务机关应对稽查员进行适当的激励和监督，减少稽查中的寻租行为。

Tax administration should appropriate for the auditor incentives and supervision to reduce the inspection of bribery .