The Compulsory Education and the Reform of Tax and Due in the Rural Areas

农村义务教育与农村 税费改革

Although it is collected extensively there are many opportunities for enterprises to carry out value added tax planning due to the various preferential tax policies .

增值 税作为我国目前最大的一种 流转 税，虽然其征收面大，但 由于其税收优惠政策较多，这就给企业进行 税收筹划提供了可行的空间。

Notwithstanding the foregoing the deduction may not exceed the increase in tax due to the inclusion of such property in the gross estate .

但扣抵额不得超过赠与财产并计遗产总额后增加之 应 纳税 额。

A number of key issues around the complex trading scheme have yet to be resolved – such as the tax rate due on foreign holdings of Chinese stocks .

围绕这一复杂的交易计划，还有许多关键问题尚未得到解决，比如外资持有中国股票 适用 的 税率。

We have already written to them to ask them to give severance pay to their staff and to pay the tax due to the government .

我们已致函要求它们向员工支付遣散费，并缴纳 欠政府的 税款。

According to modern taxation law thesis the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due .

按照现代税收债务法律关系学说，税收债务依课税要素的满足而成立，纳税义务人有按照 税法规定办理纳税申报，宣示 其具体 纳税义务量的义务。

Therefore foreign countries are generally enjoying stable tax revenues due to the low tax rate and broad tax scope .

在 税率方面，国外的 物业税税率普遍比较低，虽然税率不高， 但 由于税基较宽，所以， 税收收入稳定。

Since 1994 in circulation for catering industry has been link imposes business tax due to its full way way levied in accordance with the business would cause repeated taxation and the enterprise the heavy taxes .

自1994年以来，在流转环节对餐饮业一直征收营业 税， 由于其按照营业全额道道课征，势必造成重复征税和企业税负过重。

For enterprise income tax it should be : a truly unifying the foreign income tax due to cut tax rates broaden the tax base adjusting the preferential policies changing preferences ; reform collection mode improve the efficiency of tax collection and management .

对于企业所得税，应当：真正统一内外资企业所得 税； 适当降低税率、拓宽税基；调整优惠政策，转变优惠方式；改革征管模式，提高征管效率。

He claimed to have paid his tax on due day .

他声称已经在 规定的日期交了 税。

The tax cuts are due to expire in the first place only because the Bush administration was cooking the books . The idea was to disguise the cuts ' long-term cost which is colossal .

减税措施 之所以会到期，首先只是因为小布什政府在做假帐，目的是掩饰减税的长期成本。

Unfortunately with little effect the stamp tax declined generally due to the tense financial relationship between the central and local authorities and the intense opposition .

无奈清末中央与地方财政关系复杂，民间反对甚烈，印花 税不得不日渐 式微，成效不大。

However tax loss deluges in the collection and management of personal income tax due to several reasons which makes its role of regulating income distribution not be well played .

但是 由于诸多因素，在个人所得 税征收管理过程中存在大量税收流失现象，而且其调节社会收入分配的功能尚未得到充分发挥。

For taxable consumer goods sub-contracted for processing the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located .

委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费 税 税款。

Apply for instalment payment before the tax due date in case of genuine financial difficulties .

如你真的遇有经济困难，你可在 到期 缴税日之前申请分期缴税。

Levy on driving licence Tax official : the tax registration is due within 30 days after you have received business certificate .

向驾驶执照持有人另征的 税项税务局：在领取营业执照后30日内提出申请。

The deepest causes of tax evasion due to the interests the culture and the tax law system are analyzed .

从利益和文化以及税收法律制度方面剖析了 逃税的深层次 原因。

Tax assessment rule is widely used to confirm the amount of tax due by the tax department in almost of country .

税款核定是征税机关在征收税款过程中采取的一项 税款确认制度。

With the increase in the number and the expansion of the scale of science and technology-oriented SME the amount of tax due providing jobs professional the number of applications are also growing .

随着科技型中小企业的数量的增加以及规模的扩大，其上 交 利税的额度、提供的就业岗位、专业申请的数目也在不断增加。

In this paper the functional relation is established among weighted average capital cost Earnings Before Interest and Tax and due capital cost and the best capital structure model of enterprises with relative unchangeable due capital cost is obtained .

通过财务杠杆，建立了加权平均资本成本和 企业息前 税前盈余以及 债务资本成本之间的函数关系，得出了企业债务资本成本相对不变时的最优资本结构模型。

In recent years with the export business growth enterprise in this field and the export type are on the rise which makes the business tax refund due in domestic consumption export rebates business becomes increasingly complicated .

近年来我国的出口业务量在不断地增长，具有出口业务的企业和出口类型也在不断增多，这就使得退还在国内消费 应 交 税款业务，即出口退税业务变得越来越繁琐。

Any balance of tax not covered by TRCs redeemed shall be payable directly to Inland Revenue Department on or before tax due date .

赎回储税券如不足以支付全部税款，馀数须于 缴税日期或之前直接向税务局 缴交。