The conclusion is that the theory of powerful relation correctly interprets the essence of tax and the theory of contractual relationship explains the nature of tax under certain social patter.
本文从税收的本质和性质入手,对这两种学说进行了分析,认为"权力关系说"正确地解释了税收的本质,"契约关系说"则更能够解释某些社会形态下税收的性质。
The administrative charges have some serious problems such as the large quantity and heavy burdens on society.
我国行政性收费存在着“费多、费乱、费重”等严重的问题，虽经过多年治理，效果仍然不佳，主要原因在于历次治理乱收费都没有触及行政性收费管理体制的根本。
After probing into the model of governmental fund and the model of fiduciary fund,and analyzing the relationship among the undertaker,the governor and the victim,it concluded that the fiduciary model was more suitable to the fund for compensation for oil pollution damage.
通过对政府性基金和信托基金两种模式之法律属性的讨论,并与油污基金制度中摊款人、基金管理人和受害人之间的法律关系加以印证,认为信托基金模式更符合油污基金制度的要求。
Government funds and special charges of a tax nature
具有税收性质的政府性基金或专项性收费
The funds and charges that reflect the government functions and are tax by nature will be replaced by relevant taxes and incorporated in budget.
对体现政府职能、具有税收性质的收费和基金，用相应的税种取代，并列入预算；
Some charges that no longer reflect the government function will be converted into market-based fees and subject to taxation by law.
对现有收费中一些不再体现政府职能，属于市场经营行为的收费，转为经营性收费，并依法纳税；
Effectiveness of Tax Sparing and its Effect on Government Behavior;
税收饶让的有效性及其对政府行为的影响
The Law Coutrolling Contain the Malignant Competition Effective Means of Tax Revenue among the Governments;
法律控制:遏制政府间恶性税收竞争的有效手段
On the Inter-governmental Tax Competition and Its Efficiency during the Transition Period;
论转型期政府间的税收竞争及其有效性
Economically, the establishment of the system of the nationwide tax revenue made that the feudal government had steady source of revenue.
经济上,全国性税收体制的确立使封建政府有了稳定的收入来源;
The Influence of Government Policy Partiality in Different Phases on Tax Revenue Fairness;
政府阶段性政策偏好对税收公平的影响
According to Chinese press reports, the fund lent money that was used to invest in risky toll-road and real-estate projects.
据中国新闻媒体的报道，这些社保基金被用于投资具风险性的收费高速公路和房地产项目。
On the Feasibility of a Profit-making Local Government:a View from Game Theory of Tax-Revenue;
基于税收博弈分析的公司制地方政府可行性探讨
The Employer shall bear all the relevant taxes and levies~ d upon the Personnel by the Government of the project-host country.
雇主应负责交纳项目所在国政府对人员征收的所有税金。
Conspicuous Consumption, Economic Development and Optimum Tax Policy;
炫耀性消费、经济增长和最优税收政策
The government has put a prohibitive tax on foreign goods.
政府对外国货征收抑制性税率。
Research on Supervising and Managing of Administrative Charges in Our Country;
当前我国行政性收费的政府监管问题研究
an impost levied in England to provide money for ships for national defense.
英国政府的一项税收，为国防船舰提供资金。
Free public goods is free of charge and is provided by tax and budget.
免费公共产品的获得是免费的,其消费具有非排他性,必须通过税收和预算来提供。
Tax Refunds,the Corporate Tax Burden and the Effectiveness of Tax Policy;
“先征后返”、公司税负与税收政策的有效性
Reforming the System of Fee and Tax Collection is an Effective Way to Normalize the Mechanism Collecting Government Revenues;
费税改革——规范政府收入机制的有效途径