税务

We should establish tax courts in the domain of judicial system,compartmentalize the areas and ranks of precincts according to the economic area and trial grades,try to set up the assizes trial system and judges selecting and managing system.

我国应确立税务法院隶属司法系统的模式，按照经济区域、审级要求合理构建税务法院系统和确定管辖。尝试建立巡回审理的制度。并建立合理的税务法官选任、管理制度。

Therein, by adopting the ISCSI protocol, the local data storage sub-system constructs the circuital access pattern of the taxation data. The system eliminates the unbalance phenomena between the capability and the demand of the data storage under the traditional bus storage pattern. Under the centralized control pattern, it provides the information access and shares service with the great data volume, the high speed of data transportation and the high availability for the taxation system. By remotely building a backup data center that is totally consistent with the local data center on the IT foundational fabric, the remote data backup sub-system uses the geographical dispersibility of the remote data center and adopts the LVR software replication technology. It implements the synchronous data replication between the local and remote data center, changes the zero standing capability on the great disaster event under the single data center pattern and raises the standing capability on the disaster events for the application and data in the taxation system. By adopting the dynamic replication technology between the heterogeneous data source, the heterogeneous data conformity sub-system successfully shields the various heterogeneous ingredients of the present system.

其中，本地数据存储子系统采用ISCSI协议构建了税务数据网络存储模式，消除了传统总线型存储模式下数据存储性能和存储需求之间的失衡现象，在集控管理模式下为税务系统提供了超大数据容量、高数据传输率和高可用性的信息存取和共享服务；远程数据备份子系统通过在异地构建一个和本地数据中心IT基础架构完全一致的备份数据中心，利用远程数据中心在地理上的分散性，基于LVR软件复制技术实现了本地和远程数据中心之间信息的实时同步，改变了过去单一数据中心模式下对大型灾难事件的零抗灾能力，提高了税务系统内应用和数据对灾难性事件的抵御能力；异构数据整合子系统采用异类数据源动态复制技术，成功屏蔽了目前系统内存在的各项异构成分。

Deloitte Consulting is uniquely positioned to provide services in all aspects of enterprise transformation covering strategy, design,implementation and support services.

税务与商务咨询部我们是一支由高质素的税务专业人士组成的团队，致力于为各类型的跨国、地区和本地企业以及高资产人士和在中国工作的外籍人员提供专门化的税务合规和顾问服务。

Article 66In impounding or sealing up the movables or immovables with a property right certificate in line with the provisions of Article 37, 38 or 40 of the Law on the Administration of Tax Collection, tax authorities may order the party involved to turn in the certificate for safekeeping and at the same time issue a notice of assistance for enforcement to the relevant department, which shall not handle ownership transfer formalities of the movables or immovables in the course of its being impounded or sealed up.

第六十六条税务机关执行税收征管法第三十七条、第三十八条、第四十条的规定，实施扣押、查封时，对有产权证件的动产或者不动产，税务机关可以责令当事人将产权证件交税务机关保管，同时可以向有关机关发出协助执行通知书，有关机关在扣押、查封期间不再办理该动产或者不动产的过户手续。

The administrative penalty of taxation is the measure of administrative sanctions against the administrative misfeasance to tax taken by tax authorities, which contains punition and compensation.

税务行政罚款是由税务机关作出的对税务行政违法行力的行政处罚措施，具有惩罚性与补偿性。

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。

It is our understanding that the tax authority in charge of transferor might request adjusting the transfer price for VAT purposes based on article 7 of the Tentative Regulations in the event that the in-charge tax bureau of the transferee is not the one that in charge of the transferor. Additionally, depreciation policies including net residual value, depreciation term, manner of depreciation, etc.

我们认为，在买卖双方分属不同税务机关管辖的情况下，固定资产转出方税务机关可能根据《增值税暂行条例》关于"纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额"之规定要求核定其销售额。

An old comrade in the office, so unhonored as to work for nearly 40 years on the battle line of tax, review he tax career for over these 40 years, expect, leave he work tax all one's life at the post hard soon, he sighs with all sorts of feeling, brimful of tears, the life's joys and sorrows are welled up in mind together," blue love that wrote affectionately on I on workday of his, my heart is forever ",What a deep and eternal loving this is!

局里一位老同志，在税务战线上默默无闻工作了近四十年，回顾他这四十年来的税务生涯，想到即将离开他辛苦工作了一辈子的税务岗位时，他感慨万千，热泪盈眶，酸甜苦辣齐涌心头，在他的工作日誌上深情地写道"蓝色之爱，我心永系"，这是一种多么刻骨铭心的爱恋啊！

Article 13 Within 30 days as of the day when the obligation of tax payment occurs, the withholder shall file an application for tax registration to the local tax organ, and then it shall obtain the tax payment registration certificate, for a withholder who has handled the tax registration, the items of tax payments may be recorded on its Tax Registration Certificate, no tax payment registration certificate shall be issued to him any more.

第十三条扣缴义务人应当自扣缴义务发生之日起30日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件；税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

I'm strongly against the death penalty — it's an eye for an eye.

我不赞成死刑——这是以牙还牙的报复行为。

And to get you the support you need, we're enlisting all elements of our national power: our diplomacy and development, our economic might and our moral suasion, so that you and the rest of our military do not bear the burden of our security alone.

并给你们所须的支援，我们正徵召国家所有各种的力量：我们的外交及发展，我们的经济力量与道德劝说，所以你们与其他军人不须要孤独地负起国家安全的责任。