Question on the honest credit principle to the tax law;
关于对诚实信用原则适用于税法的质疑
The Thought of Tax Law in the Law of Microscopically Regulation;
宏观调控法中的税法思考
The Analysis and Comparison on the Differences of Current Accounting System and Tax Law;
现行会计制度与税法的差异比较分析
On Analysis of Difference between Standards of Intangible Assets and Taxation Law
无形资产准则与税法之间的差异分析
A study on the taxation law of Xixia Kingdom from the perspectives of Laws and Regulations of Tiansheng Era
从《天盛律令》看西夏的税法
The changes of its functions are influenced by taxation law to a great extent.
美国REITs的功能变化很大程度上受美国税法的影响。
This paper discusses clear definition on concurrent business and mixed sales and how to collect taxes according to tax laws and puts forward some reasonable tax planning for business decisions.
文章论述了税法对兼营和混合销售两种经营行为及如何征税都作了比较明确的界定,并对经营决策作出一些合理的税收筹划。
For this reason we should implement these two kinds of laws simultaneously and take measures to shorten the gaps between the new accounting system and the present tax laws.
新会计制度与现行税法的矛盾表现在资产、负债、所有者权益、收入、成本费用支出等各个方面。
Since our country adopted the reform and open policy, we have made great progress in constructing tax laws.
改革开放以来,我国税收法制建设有了较大进展,但与建立社会主义法律体系的要求和与西方发达国家税法体系相比尚存许多不足和需要解决的问题。
Consideration of forging tax justice in China;
关于我国税收司法的若干思考
Laws and Regulations of Finance and Taxes
财税法规与税务会计
Talking about the Tax Planning of Enterprise Income Tax under the Environment of New Tax Law
新税法环境下的企业所得税税收筹划
Legislation, such as a tax law, that benefits only one segment of the population.
税法法规，如税法，只能使一部分人受益
From Tax Legalism to Tax Equality:Change of Principles of Tax Law;
从税收法定到税收公平:税法原则的演变
linear approach
[美]划一减税办法,等比例减税法
The Moral Attribute of Tax Law;
论税法的道德性——税法不能承受之重
Re-analysis to Objects of Tax Collection in International Tax Lawby Considering Consumption Tax
消费税视野下国际税法征税对象的再分析
A Research on Enterprise Income Tax Planning under the Background of the New Law of Enterprise Income Tax;
新《企业所得税法》下企业所得税纳税筹划研究
The Study on Tax Planning of Enterprise Income Tax under the New Enterprise Income Tax Law;
新企业所得税法下企业所得税纳税筹划研究
A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;
《个人所得税法》征税范围和应税所得制度研究
Harmonizing Accounting with Taxation after Unifying Income Tax System for both Domestic and Foreign Corporations;
试论所得税两税合一的会计与税法协调
Several Thoughts on Tax Planning of Enterprise Income Tax in New Tax Law
新税法下企业所得税纳税筹划的几点思考
Illegal non-payment of tax is "tax evasion".
不合法的不上税是"逃税"。
Legal non-payment of tax is called “tax avoidance ”, illegal non-payment is “tax ~”.
合法的不交税叫“避税”，非法的不交税叫“逃税”。
"We should, according to law, levy taxes, tighten tax collection and management, and severely fight tax evasion and tax fraud."
加强依法治税,强化税收征管,严厉打击偷税漏税。
fiscal leverage measure
“财税杠杆”测度法
Common Effective Preferential Tariff Scheme
共同有效优惠关税办法(优税办法)
Taxation Legalism and the Improvement of Taxation Legislation in China;
税收法定主义与我国税收立法的完善