tax

用法例句

They are taxation, merger of enterprises, Coarse theorem, clear property rights and government intervention.

由此提出了纠正市场失灵的对策 :主要靠征税、企业合并、科斯交易、产权界定和政府干预等措施。

Judicial practice appeals to fill the gap in this filed as soon as possible and put virtual property into extension of taxation.

我国税法目前尚未针对虚拟财产设立征税制度,学界对此问题亦缺少关注,司法实践呼唤着尽快填补税法领域的这一空白,将虚拟财产纳入征税范围。

As to whether the Electronic commerce is levied on or not,this text puts forward some ideas on how to for- mulate taxation system of Electronic commerce in our country.

通过对电子商务征税与否的评析,提出了构建我国电子商务征税体制的设想。

To impose or collect(a tax, for example.

征税征收或收集（如税款）

A government has to exact taxes from the taxpayer

政府必须向纳税人征税。

The amount of tax underpaid shall be collected and the amount of tax overcollected shall Be refunded.

补征应征未征税款,退还不应征收而征收的税款

And now the stamp tax has still some shortage,we should widen the base of the tax,charge the paying method to one-wayly paying and levy the stock exchange tax.

目前印花税仍然存在一些不足,建议:拓宽税基,改双向征税为单向征税,尽快开征股票交易税。

Re-analysis to Objects of Tax Collection in International Tax Lawby Considering Consumption Tax

消费税视野下国际税法征税对象的再分析

A revenue officer who inspects bulk goods subject to duty.

征税人员税务局官员，检查应纳税的一大批货

A Study of Taxation Scope and Income Subject to Taxation in The Law of the People s Republic of China on Individual Income Tax;

《个人所得税法》征税范围和应税所得制度研究

Taxpayer:what is the different treatment between the salary and remuneration.

纳税人：与工资的征税有什么不同吗？

import levy

进口税收、征收进口税

Resource Tax shall be collected by the tax authorities.

资源税由税务机关征收。

D. I. T [double income-tax(relief) ]

双重所得税（免征）［

Compound duties are a combination of specific and ad valorem duties

混合税指从量税和从价税合并征收。

Be exempt from customs duties, value-added tax and consumption tax

免征关税、增值税和消费税

Tax Collection and Administration Bureau

(税务)征收管理局(征管局)

"We should, according to law, levy taxes, tighten tax collection and management, and severely fight tax evasion and tax fraud."

加强依法治税,强化税收征管,严厉打击偷税漏税。

The Congress shall have power to lay and collect taxes, duties, imposts and excises.

国会有权规定并征收税金、关税、捐税和消费税。

Consumption Tax shall be collected by the tax authorities.Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.

消费税由税务机关征收，进口的应税消费品的消费税由海关代征。

A compound tariff is a combination of a specific and an ad valorem tariff.

复合关税是从价税与从量税两种关税相结合所征收的关税。