Based on the booming of government contracts in modern administrative law,and the legal character of tax payment guaranty,the author suggests the notion of government contract should be applied in tax payment guaranty.
源于行政合同在现代行政法中的崛起以及对纳税担保的法律性质的定位,在纳税担保中引入行政合同理念。
Through carrying out the analysis of our tax payment guaranty system, the writers point out its three major existing problems:the original weakness,the systematic defects and the inapplicability of some regulations.
本文通过剖析我国现行纳税担保制度存在的根源性问题、制度设计上和实务操作中的问题等三个主要问题,提出通过解决制度定位问题、制度具体内容的补充完善以及进行程序规范与控制等方面的具体设想以完善纳税担保制度体系。
The establishment and development of tax payment guaranty system has deep basis of theory, and its foundation is Bargain Theory.
纳税担保制度是民法债权保障制度在税法中的引入,为现代各国税收立法上普遍采用。
On the Existing Shortcoming and Improvement of Current Tax Payment Guaranty System;
我国现行纳税担保制度的缺陷与完善
A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.
纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。
A tax payment guarantor shall refer to any citizen, legal person or other economic entity within Chinese territory able to provide a tax payment guarantee.
纳税担保人，是指在中国境内具有纳税担保能力的公民、人或者其他经济组织。
The Application of Government Contract to Tax Payment Guaranty;
行政合同理念在纳税担保制度中的运用
China's Tax Payment Guaranty Problems and Countermeasures Research
我国纳税担保制度存在的问题及对策研究
A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.
担保书须经纳税人、税担保人和税务机关签字盖章后方为有效。
Bonding [customs]
担保,保税 [海关]
"Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities Before leaving the country."
欠缴税款的纳税人需要出境的,应当在出境前向税务机关结清应纳税款或者提供担保。
customs bond of unpaid duty goods
未纳税货物的保税书
The Customs may inform the Bank to deduct the amount of duties due from the deposits of the guarantor or the obligatory Customs duty payer when it considers this necessary
必要时,可以通知银行在担保人或者纳税义务人存款内扣缴。
In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article61 of the Customs Law, adopt duty safeguard measures.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
"If the donor bears the tax the value of the gift has to be grossed up to include the tax."
“如捐款人承担税款，则赠款需增值纳税。”
On the Burden of Proof by Taxpayers of Individual Income Tax;
谈个人所得税纳税人举证责任的承担
The clergy and nobility were protected from taxation by a system of exemption that threw the whole burden of the state upon the middle and lower classes.
僧侣和贵族受免税制的保护，不用纳税，整个国家的负担都扔给中下层阶级。
"Where the delay exceeds three months, the Customs may instruct the guarantor to pay the duties or sell off the goods to offset the duties."
超过三个月仍未缴纳的,海关可以责令担保人缴纳税款或者将货物变价抵缴
pay sb.'s scot and lot
(把所欠的债等)全部还给某人;分摊财政负担;缴纳应纳税款;纳教区税
Analysis on the current situation on the tax burden of the small-scale taxpayer;
对小规模纳税人税收负担现状的实证分析
Congress endeavored to lighten the taxpayers' burden.
国会努力减轻纳税人的负担。