税收管理体制

我们的税收管理体制是欧洲最受欢迎的税收体制之一。

Our tax regime is one of the most favourable in Europe .

中央税收管理体制改革刍议

Study on Reforming the Management System of Central Revenue from Tax

实现税收管理体制法律化；

The control system of tax should be lawmade ;

改革现行税收管理体制；

Reforming and innovating the tax administrative system ;

加拿大的税收管理体制由联邦、省、市3级政府构成。

Tax systems are determined by governments at different levels , the national , provincial and municipal in Canada .

税收管理体制是一个国家税收制度的重要组成部分，税收管理的核心内容是税源管理。

State tax administration system is an important part of the tax system and revenue sources management is the core of revenue management .

税收管理体制是整个财政管理体制的重要内容之一，它规定着各级政府的税收管理权限，是财政管理体制的基础。

Taxation governance system , the fundamental part and foundation of the whole fiscal system , provides the powers in taxation for governments at different levels .

近年来，我国依法治税的步伐日益加快，税收管理体制改革也得到了持续的发展。

In recent years , China has been accelerating the pace of tax according to the law . At a meantime , tax administration system reform has been developed .

因此，税收管理体制改革的关键在于体制管理的创新，而实现税收管理体制法律化是实现体制创新的重要保证。

So , the key to the reform of taxation managerial system is the innovation on managerial system , and making the taxation system following the legal system is an important guarantee for the innovation .

近年来，我国在完善税收管理体制，健全税收管理机制，提高税收遵从和纳税服务等方面做了大量的工作，成效显著。

In recent years , our government has made remarkable achievement in the improvement of tax collection and management mechanism , and the service level and higher taxes tax compliance degrees through a lot of work been done .

在我国，税收管理体制改革的难点不仅在于税权如何在中央与地方之间的划分，而且还在于划分后的税权如何通过有效的体制管理，以确保税权的依法行使。

In China , the difficulty in the reform on taxation management system is not only in how to allocate the tax power between central government and local government , but also in how to ensure the power be effectively used after the power is allocated .

改革税收计划管理体制是实现依法治税的根本保证

Reforming Tax System to Realize Ruling Tax According to Law

研究现代信托所得税制，应完善与信托有关税收征收管理体制，制定科学合理的相关税种、税率、征收方法等；

On research the modern trust income tax , first , the system of tax should be improved , the kinds of tax , rates of tax , and model of tax should be formalized ;

律师权利要得以实现，必须建立和完善律师行业管理、律师保险、税收管理等体制，同时为律师在执业过程中的人身权利提供保障。

It is required that system of management of trades , insurance for lawyer , tax administration be set up to help a lawyer realize his rights in title . Moreover , it is necessary to provide the lawyer personal security while practicing .

考察当前对企业税收管理的认识，大部分研究是从管理学的角度进行的，主要关注企业税收管理的必要性，以及企业税收管理体制的构建。本文认为，这种研究在方法上有所不足。

Given the condition that the current researches on enterprise taxation management are mostly focusing on the necessity of tax management and the structure of tax management system from the view of management , in the view of this paper , these researches have some shortcomings .

税收信息化不是单纯的信息技术在税收管理领域的应用和推广，它还是一个改革税收管理观念、税收文化、税收组织机构、税收管理体制和管理技术等方面的系统工程。

Tax information is not only the simple information technology for application and development in the tax management , but also a concept of reforming tax management , tax culture , tax organizational structure , system of tax management and management technology .