纳税主体

公司税作用的发挥是通过各构成要素来实现的，纳税主体、征税对象、税率、税收优惠等都不同程度地影响着FDI的流向。

The factors of corporation make it play role , and the tax subject , tax object , tax rate and tax reference all influence the flow orientation of FDI .

个人合伙不应成为企业所得税的纳税主体

Personal Partnership Should Not Be the Taxpayer of Enterprise Income Tax

增值税纳税主体结构的透视与思考

Thinking on the Structure of the Tax Subject for AVT

税收筹划是一种公认的合法节税行为，其在一般法理、税法理念、税制完善和税收政策等维度上都具有一定的正当性，是纳税主体的一项重要税收权利。

Tax Planning is a sort of widely recognized legitimate Tax Saving behavior .

只有纳税主体的自觉配合才能使税收制度成功。

Taxation programs are successful only through the voluntary compliance of entities being taxed .

税收是一种分配关系的体现，直接涉及纳税主体的切身利益。

Tax Revenue reflects the relationship of assignment and refers to the profit of taxpayers .

只有这样才能维护司法的权威，并保护纳税主体的权利。

Thus , the judicial authority can be maintained and the taxpayers'rights and benefits can be protected .

税源监控制度是解决征税主体与纳税主体之间信息不对称这一结构性问题的必要制度安排。

Tax source monitoring system is the essential system to solve asymmetry information between tax collectors and taxpayers .

非法人组织具有税法上的权利能力与行为能力，是重要的纳税主体。

Non-corporate body not only has both disposing capacity and legal capacity , but also is an important tax entity .

纳税主体开采和消费多少资源，取决于该主体的资源税负担能力。

All administrative departments can 't assign resources amount , only being decided by the taxpayer ability of paying resources tax .

纳税主体结构是影响增值税功能发挥的一个极为重要的因素。

Abstract : The structure of the tax subject is a very important factor to influence the capacity of added - value tax .

本人认为应以折衷说为起点，逐步向纳税主体网店靠拢。

I think we should consider the compromise as a starting point , and gradually move closer to the entities of tax-paying shops .

工薪阶层成了实际的纳税主体，这种逆向调节加剧了贫富两极分化。

Working-class became the actual tax subject , this kind " reverse adjust " intensifies the polarization between the rich and the poor .

探讨了我国内资企业所得税法纳税主体，在结合国情并参考国外立法先例的基础上，提出新的分类意见。

In this thesis , the author probes into the issues about the taxpayer of the Income Tax Law for Domestic Enterprises of our country .

为了实现减轻税收负担甚至排除税收负担的目的，纳税主体的行为取向也会有所不同，既可借助合法行为来实现上述目的，也有采取违法行为铤而走险的。

Taxpayers would try to adopt the rational and legal methods or the irrational and illegal behavior in order to reduce or even eliminate tax burden .

完善税制要素，要做到扩大纳税主体的范围，扩大征税范围，改革费用扣除标准。

In accordance with the contents of declaration , we need to broaden the scope of taxpayer , enlarge ambit of charges , reform exemption standards .

通过对纳税主体纳税信用信息的采集，形成指标体系，达到全面评估纳税人的目的。

It passes to collect tax information of tax main body , and formats indicator system , so it achieves the purpose to comprehensively evaluate taxpayers .

税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。

Relationship between tax levy and paying is one between tax levy subject and tax paying subject , which is a natural result of tax distribution .

政府通过所得税制来对纳税主体的所得税筹划行为进行宏观调控，政府和纳税主体之间形成了调控关系。

The government uses the income tax system to Macro-control the taxpayers ' behavior , and the Macro-control relation between the government and the taxpayers has formed .

本部分内容首先对税收法律关系的概念进行了界定，其次阐述了诚实信用原则在税收法律关系中对征税主体和纳税主体的要求。

This part defines the tax law relations at first . Then , elaborate the requirements to the main body when the principle applies to tax law .

因此明确物流的纳税主体，对我国物流税收改革提出相关的立法建议具有重要的现实意义。

So that defining the scope about logistics taxpayer clearly and giving some legislation suggestions for our country 's logistics tax reform have an important meaning in practice .

令人惊奇的是，在技术革新和电子商务的时代，政府仍然依靠纳税主体的诚实以使税法得到遵行。

Surprisingly , in this era of technological innovation and electronic business transfers , governments still rely on the basic honesty of individuals to properly comply with tax laws .

因为税法几乎一个政府管辖之下的所有主体（个人和商事主体），政府因此应当鼓励每一个纳税主体自觉遵守税法。

As tax laws affect virtually every entity ( persons and businesses ) in a political subdivision , entities must be encouraged to voluntarily comply with the tax laws .

在这一空间下，借助较为成熟的所得税财务理论，所得税纳税主体发生了具有普遍意义的筹划行为，筹划行为逐渐暴露出现有税制的不完善之处。

In this space , with the financial theory of income tax , the main income taxpayers have a general sense of planning , and the planning gradually exposes the imperfections .

理性的纳税主体都遵从绝对风险厌恶递减原理，由此可以推出，高税率使得人们的收入变少，从而更加倾向于诚实纳税。

Rational taxpayers will follow the absolute risk aversion decrease principle , which could indicate that higher tax rates make income less , and thereby taxpayers tend to pay taxes honestly .

通常来说，税务代理指代理人接受纳税主体的委托，在法定的代理范围内依法代其办理相关税务事宜的行为。

Generally taxation agency is explained an action that tax agent accepts the commission of tax subject and is commissioned to deal with the tax related affairs in the legal way .

国际上尤其是欧美一些市场经济比较发达的国家，以偷漏税模型为基础，对纳税主体的偷漏税行为进行了较深入的研究。

The international community , especially some of the more developed market economy countries , based on tax evasion model , to study the subject of tax evasion behavior more in-depth .

社会事实表明，纳税主体的纳税行为、对税收政策的支持度等方面越来越多受到其对社会公平的感受的影响。

The social fact remains that taxpayers are affected by their sense of social fair more and more in their tax activities , supporting power to tax policies and so on .

从某种意义上说，税收就是征税主体与纳税主体在一定的税收法规和税收管理制度下所进行的博奕。

In a certain sense , taxation is a game between the principal party of tax levying and that of tax paying under the administration of tax laws , rules and regulations .

作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在税收征管实务工作中仍是个难题。

The judgment on the nature and the tax payable obligations of the representative office , as the non-resident enterprise , is the difficult problem in the daily administration of tax levy .