查询词典 affairs pertaining to taxation

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is at or above the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 12%, including business tax, urban maintenance and construction tax, additional education tax, house property tax, urban and township land use tax, stamp tax, and individual income tax; when a taxation authority or a tax withholding agent entrusted by taxation authority (hereinafter referred to as the levier) pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of business tax item (service sector – lease sector), house property item and individual income tax item.

个人非住房出租月租金收入在我市营业税起征点以上的，按照12%的综合征收率计征各项税费，包括营业税、城市维护建设税、教育费附加、房产税、城镇土地使用税、印花税、个人所得税；税务机关或税务机关委托的代征人在按照规定期限解缴上述税费时，应按营业税科目、房产税科目和个人所得税科目分税种向银行汇总解缴。12%综合征收率的入库比例：个人所得税科目占1%，营业税科目占5%，房产税科目占6%，并向纳税人填开包括个人所得税、营业税和房产税的完税证明。

At the same time, I analyze the pertinency of petroleum industry and taxation, and illuminate the significance of perfecting the taxation policy of petroleum industry.

同时，对石油行业与税收的相关性进行分析，阐明当前强调完善石油行业税收政策的重要性。

In view of its final intention, it is a system in which the superior taxation organizations supervise the administrative illegitimacies and administrative inappropriate of junior taxation organizations; and also, it is a relieving policy offered by the national administrative office to taxpayers and privies about the right of petition and supervision according to the constitution.

从其最终目的上看，是上级税务机关对下级税务机关的行政违法和行政不当行为实施监督的法律制度，是纳税人和其他税务当事人根据宪法关于公民申诉权和监督权的有关规定而享有的、由国家行政机关提供的一种救济制度。

In order to realize taxpayer"s rights, we must turn law of taxation to law of rights, change idea, improve service consciousness of taxation department and right body consciousness of taxpayer, bring fully consensus supervision and plebs supervision into play, and broadens more relief approach of taxpayer"s rights.

要实现纳税人权利，就必须由征税之法转向权利之法，转变观念，提高征税机关的服务意识和纳税人的权利主体意识，并充分发挥舆论监督和民众监督的作用，进一步拓宽纳税人的权利救济途径。

The current system of expenses and taxation of real estate of our country has played a positive role in regarding the display state - owned land resources benefit , increasing country financial revenue , but it still has many problems, we should carry on the reform to the current system of expenses and taxation of real estate, so as to ensure the real estate market run in a healthy and orderly manner.

房地产税费制度是房地产市场体制的重要组成部分，我国现行的房地产税费制度，对于发挥国有土地资源的效益，增加国家财政收入起着积极的作用，针对目前我国房地产税费系统中存在的缺乏规范性等缺陷，应该着力改革、完善财产税费制度，以保证房地产市场健康有序地运行。

Applied by enterprises and approved by tax departments, imposition of enterprises' income tax can be reduced 15 percent to 30 percent according to the ratal unceasingly in ten years when the preferential policies of "exemption from taxation for two years, reduction from taxation for three years" expire for foreign-invested projects of raising and processing excellent breeder up to a certain extent economic scale and productive projects which can improve and cultivate new varieties fruit and vegetables, and provide high and new technology of fresh and storage.

外商投资引进的优良种畜禽饲养、加工达到一定经济规模的项目，以及能够改良、培育新的林果、蔬菜品种并能提供保鲜、储藏高新技术的生产性项目，除可享受企业所得税"两免三减"优惠政策外，经企业申请，税务部门批准，在以后的10年内可继续按应纳税额减征15%—30%的企业所得税。

And when China tries to improve the legal systems of taxation adjustment on transfer pricing and set up relative effective legal norm to control MNC"s transfer pricing, the corresponding legislative and practical experiences of other countries can be learned for references. Against the above research and analysis the paper finally gives suggestions to improve the legal systems of taxation adjustment on MNC"s transfer pricing in China.

而各国转让定价税收调整的立法经验和实践经验，在完善我国转让定价税收调整法律制度和制定有效的管理转让定价行为的法律规范时，是完全可以借鉴的，在此基础上提出了完善我国转让定价税收调整法律制度的建议。

In order to further support the export of domestically made cigarettes, and meanwhile continue strengthening the administration of taxation on exported cigarettes, the State Taxation Administration has, upon deliberation, decided to increase the outer-port customs (that is, the representative office in Shanghai Waigaoqiao Port) under Shanghai Customs and Haicang Representative Office under Amoy Customs as the ports for export of duty-free cigarettes, meanwhile, for the exported cigarettes, if the customs declaration form on the exported goods supplied to Shanghai Ocean Ship Chandler Company within the plan of duty-free exported cigarettes is affixed with a seal of "being inspected by Shanghai Customs", they are permitted to be exempted from duty and be written off after verification.

为进一步支持国产卷烟出口，同时继续加强出口卷烟的税收管理，经研究，总局决定增列上海海关所属外港海关（即上海外高桥港口办事处）、厦门海关所属海沧办事处为免税卷烟出口口岸；同时准予对在免税出口卷烟计划内供应给上海远洋船舶供应公司的出口货物报关单上加盖"上海海关"验讫章的出口卷烟，予以免税核销。

The modern management of taxation system in China is now at this stage. In view of the characteristics at such stage, Director Xie Xuren put forth the thoughts of scientific and meticulous management and has taken a series of means and measures to improve taxation management methods.

中国的税收管理现代化当前正处于这个阶段，谢旭人局长针对这个阶段的特点提出了科学化、精细化管理的思路，并采取了一系列手段和措施，改进税收管理的方法。

They carry out taxation legislation actively,and consider that the main purpose of the tax law is to attract investment.In order to eliminate the tariff wall and reduce the obstacles of attracting foreign direct investment.they take some beneficial tax policies to attract foreign investment,also take some taxation measures to lead the domain of the foreign investment.

他们积极地进行税收立法，明确税法以吸引投资为主要目的；采用税收优惠政策以吸引投资；采取税收措施以引导投资方向；消除关税壁垒以减少吸引外资的障碍。

Consumer preference ; fuzzy partial ordering relation ; condorect function

消费者偏好；模糊偏序关系； condorect函数

And she doesn't have a cat, she has a Mexican hairless.

而且她不养猫，她养了一只墨西哥无毛犬。