税收关系

在税收关系中，国家作为权利主体有依法征税的权利，纳税人作为义务主体有依法纳税的义务。

In the taxation relationship , the State has the rights to levy taxes , and taxpayers has the duty to pay taxes according to laws .

论税收程序法的法域属性及税收关系划分

On Scope of Law Attribution of Taxation Procedures Law and Division of Taxation Relationship

中山市第三产业与地方税收关系研究

A Research on Relationship between Third Industry and Local Taxation in Zhongshan

贵州省产业经济与地方税收关系分析

An Analysis of the Relationship between Industrial Economy and Local Taxation in Guizhou

市场经济的建立使得公民与国家之间的关系更多地表现为税收关系。

The establishment of market economy makes the relationship between citizens and the state shows more taxation relations .

对外直接投资形成的国际税收关系，可以用0、1、2三个数字来形象地加以描述。

We can use the number " 0,1,2 " to illustrate vividly the international tax relationship of FDI .

尤其是经济全球化使得国际税收关系发生了深刻变化，一国税收主权受到了严峻的挑战。

Especially , economic globalization makes international tax relations have undergone profound changes . The Tax sovereignty of a country is challenged severely .

如何构建和谐的税收关系，如何使税收更加切实的深入民生，成为亟待解决的崭新课题。

How to build a harmonious tax relationship , how to make the tax more in-depth welfare , is become an urgent new task .

伴随着经济全球化的浪潮，各国之间的经济关系变得越来越密切，国家之间的税收关系也日益复杂化。

Accompanied by a wave of economic globalization , international economic relations between countries becoming more close , and relationship in the taxation also becomes more complicated .

税收关系是一种十分重要的社会关系，它对于构建当今社会和谐稳定，经济的健康有序发展，有着不可忽略的重要意义。

Therefore , the tax revenue relations are one kind of very important social relations , it regarding construction now society harmonious stable , economical healthy order development , has the unnegligible important meaning .

因此，我们必须基于竞争、法制和诚信的统一来构筑社会主义市场经济下的税收关系，特别应在强调依法治税的同时，必须强调诚信纳税。

So we must construct the tax relation under socialist market economy based on the unity of competition , legal system and sincerity ; we must emphasize tax paying with sincerity while putting emphasis on tax administration in accordance with the law .

它在保证国家财政收入的稳定可靠、正确处理税收关系、贯彻党的方针政策、促进经济发展、促进对外经济交流和维护国家权益方面，都发挥重要的作用。

It plays an important role in the aspects of the stable credibility that guarantees the national public finance income , rightly handling the tax relation , carrying through the policy of the Party , promoting economy develop and supporting the national rights .

它是指一个国家在对税收关系进行法律调整时，必须明确税收立法权、国家征税权和税款收益权，征税机关和纳税人依法征税和依法纳税。

The principle of statutory taxation means when a country adjusts its tax relationship legally , the tax legislation , the State Taxation right and the right of tax revenue must be clear , and tax authorities taxes and taxpayers pay taxes according to the law separately .

本篇论文首先对前人的研究成果做了简要的总结，从中得到了关于资本结构与税收关系的启示。

So how to choose a proper enterprise capital structure is to make a tradeoff between tax deductible benefits and financial costs . Firstly , this thesis makes a brief summary of all the previous related researches , and obtains some enlightenments of the relationship between capital structure and taxation .

保持工资水平、生产率和税收的关系。

Maintain a relationship between wage levels , productivity and taxation .

微观层面的税收法律关系具有一定的可选择性；

There is some scope in the revenue laws ' relations .

改进和优化纳税服务，构建和谐的税收征纳关系；

Second , improve and optimize service and establish harmonious relationship ;

外商直接投资与中国税收收入关系研究

FDI and China 's Tax Revenue : Theory and Empirical Analysis

税率、逃税程度和税收收入关系的博弈分析

A Game of the Tax Rate the Tax Dodge and the Tax Revenue

国际税法的调整对象是国际税收协调关系。

The object of international tax law is the relation of international harmonizing .

利益相关者合作的税收征纳关系构建

Construction on the Relationship of Tax Collection and Payment of Stakeholders ' Cooperation

依托信息化构建和谐税收征纳关系研究

The Research of Building the Harmonious Tax Revenue Levy Relationship Relying on Informationization

信任：税收征纳关系有效与和谐的依托

The Value of Trust and Its Effects on the Relationship between Tax Levy and Payment

试论税收法律关系的本质

On the Relationship between Taxation and Law

也谈税收法律关系的特点

Characteristics of the relationship in tax law

二是提出信息化依托下构建和谐税收征纳关系的基本架构。

Second , propose the basic framework of harmonious tax revenue levy relationship relying on informationization .

本文研究的问题是，政府的稳定性与税收的关系。

The question discussed in this paper is the relation between stability and taxation of government .

在我国传统的税收征纳关系中，纳税人作为义务主体。

Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China .

第三章着重讲农业现代化建设与税收的关系进行了较为深入的分析。

And then the third chapter analyzes the relations between construction of agricultural modernization and tax .

税负与税收的关系是：税负不等于税收，而是税收分配关系的数量体现。

As a matter of fact , tax burden and taxation is not the same thing .