The new law of the tax levy and administration has strengthened the view to serve the taxpayer.
我国新的税收征管法进一步强化了为纳税人服务的观念。
Exploration to Tax-service Based on Need of Tax-payer;
基于纳税人需求导向的纳税服务探讨
Study on Taxation Service in the View of Taxpayers Rights Theory;
纳税人权利保护视角下的纳税服务研究
Members of the service staff shall be exempt from dues and taxes on the wages which they receive for their services.
服务人员就其服务所得之工资免纳捐税。
Taxpayer: We paid the business tax on the income we received, according to the service item of the tax law.
纳税人：我们就取得的收入按服务业缴营业税。
Taxpayer: what do you mean by the taxable services?
纳税人：什么是应税业务？
Optimizing the Tax Payment Service According to the Tax-payer-oriented Mentality in Chinese Taxation Agencies: Significance and Measures;
论我国税务机关以人为本优化纳税服务意义及措施
Taxpayer:we can do like that.But sometimes we serve the clients without receiving fees?
纳税人：有时为客户服务不单计佣金，怎么办？
Research on Optimizaing Tax Revenue Service
优化纳税服务研究——基于浙江国税系统纳税服务的实践
The Research of Integrating the Tax Service to the Revenue Administrator System;
将纳税服务融入税收管理员制度研究
Tax payers and withholding agents have the right to apply for review when they object to tax authorities for tax imposition .
84纳税人、扣缴义务人有因对税务机关征收其税款不服而申请复议的权利。
Taxpayer: The rate of the service item is5%, and the rate of construction item is3%. That means my company overpaid the business tax. Is that right?
纳税人：服务业的税率是5％而建筑业的税率是3％这说明我们的税缴多了？
Taxpayer: The rate of the service item is5%, and the rate of construction item is 3%. That means my company overpaid the business tax. Is that right?
纳税人：服务业的税率是5％，而建筑业的税率是3％，这说明我们的税缴多了？
Provisions of Tax Service as the Primary Task of Tax Authority;
论税务机关的首要任务是提供纳税服务
Foreign individuals can appoint a tax agent to handle their IIT filing.
纳税人可以委托税务代理人代为办理税务事项。
Tax official ： in this case， the taxable receipt can be a e ed on the base of 3% of the whole contractual turnover ，provided that you can provide the whole contractual documents introduced and bargained within china .
纳税人：有些服务是与总公司一起向客户提供的，总公司在境外服务应收取的佣金是否不计税？
After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.
纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；
Tax payers have the right to apply for review when they object to the tax payment guaranty measures issued by tax authorities .
86纳税人有对税务机关作出的税收保全措施不服而申请复议的权利。