| 1. | Tax payers have the right to consult with tax authorities on tax laws and regulations
7纳税人有向税务机关咨询税收法律、代收代缴手续费的权利。 |
| 2. | Publicize and consult in all kinds of local tax laws and regulations on foreign enterprises , servicing for the taxpaying
（五）负责本县涉外地方税收的税法宣传、税收政策咨询和纳税服务工作。 |
| 3. | Ensure and suggest the bann and oracle computer program system with corporate policy and local financial & tax law and regulations
保证和建议内部系统的设置符合公司政策、地方财务、税收法律法规。 |
| 4. | To offer such services , our accountants , legal experts and consultants must be thoroughly familiar with local and international tax laws and regulations
透过国际转移定价，代理金支付国际融资租贷资本性产业或知识产权以达合法避税目的。 |
| 5. | The state administration of taxation ( “ sat ” ) issued a circular guoshuihan [ 2005 ] no . 190 on 4 march 2005 regarding the applicable tax laws and regulations governing the false reporting of losses by enterprises
国家税务总局在2005年3月4日发布国税函[ 2005 ] 190号，就有关企业虚报亏损适用税法问题作出通知。 |
| 6. | Article 7 in respect of chinese - foreign contractual joint ventures that do not constitute legal persons , each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the state ; income tax may , upon approval by the local tax authorities of an application submitted by such enterprises , be computed and paid on a consolidated basis in accordance with the provisions of the tax law
第七条不组成企业法人的中外合作经营企业，可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税；也可以由该企业申请，经当地税务机关批准，依照税法统一计算缴纳所得税。 |
| 7. | Part iv the supervision over connected business conducted by companies on the market in this part , the author discusses the supervision over connected business conducted by companies on the market performed by some typical countries and districts from the aspects of company law , securities law and tax law and regulations on accountants . on the basis of this discussion , the author points out the defects in legislation on the supervision over connected business conducted by companies on the market
该部分分为五小部分，前四部分主要从各国公司法、证券法、会计准则、税法等方面探讨了有关国家和地区对关联交易的法律监管，提出了值得我国借鉴的国外立法：如在公司立法中，在尊重公司法人腑独立的前提下，国外一些国家（如德国）公司立法中的特定情况下的公司胁否m制。 |
