| 1. | An alternative is to shift the burden of food subsidies to the general tax payer .
一种选择就是把粮食补贴负担转移到普通纳税人身上。 |
| 2. | On legislation of chinese general tax code
中国税法通则立法的问题与构想 |
| 3. | Over the long range ， the most important step will be a general tax reform
从长远看，最重要的步骤是全面实行税制改革。 |
| 4. | First , the government should finance all legacy benefits out of general tax revenues on a pay - as - you - go basis
首先，政府应该从财政税收中全部承担到期即付的遗留福利债务。 |
| 5. | Duties on these goods raise revenue for the general administration and for development projects , while at the same time help to keep general tax levels low
该等货物之税收为一般行政及发展项目筹集资金，同时有助维持低税率。 |
| 6. | They have also foistedthe burden of paying for the state ' s roads onto the general tax - payingpopulation , rather than onto those who use the roads most heavily
他们把修路的负担加在了普通的纳税人头上，而不是那些经常使用的道路的厂矿或公司。 |
| 7. | Effective communication is essential as it serves to enhance general tax knowledge , helps the public to understand their tax obligations and eventually encourages voluntary compliance
在提高他们的税务知识，协助他们更易明白本身的税务责任，从而鼓励他们自愿遵守税务规定，有效的沟通，是不可或缺的。 |
| 8. | The information leaflet enclosed provides general tax information relating to taxpayers obligation to notify chargeability for easy reference , taxpayers may also make use of the notification form at the end of the leaflet to inform chargeability for other years
而夹附的资料单张，亦提供有关纳税人就应课税须通知本局的资料，以便参阅。倘若纳税人于其他年度须要课税，他可用资料附页末端的表格通知本局。 |
| 9. | Tax priority can be divided into general tax priority and special tax priority according to taxed subjects , and common tax priority and super tax priority or broad sense tax priority and narrow sense tax priority according to taxation power . finally , the paper analyzed applicable scope of tax priority . it pointed out that administrative fine and criminal fine should not enjoy priority , and that late fee should enjoy priority
本文尝试从税收优先权的基本概念和基本法律性质入手,进而对税收优先权的种类和适用范围作了分析,然后接着提出了税收优先权的行使问题及解决方案,重点分析了税收优先权的效力冲突并提出了冲突的解决方案,最后总结归纳了我国现有税收优先权立法的不足,并简单阐述了完善立法的基本思路。 |
| 10. | On the basis of introducing the business process reengineering theory briefly , this thesis analyses the present problems in tax administration and collection . following the view of state general tax bureau reform and utilizing the thought of business process reengineering theory , the thesis discusses the problems of progress recombination and apparatus recombination in revenue department
本文在简要介绍业务流程再造理论的基础上，对当前税收征管中存在的主要问题进行了分析，遵循国家税务总局的征管改革思路，利用业务流程再造理论的基本思想对税务部门的流程重组、机构重组等问题进行了思考和探讨。 |
