It is increasing of tax levy and management complexity and working difficulty .

税收 征管的复杂性和工作难度明显加大。

Sixth in view of the nature of the safety tax unified the system and present situation of tax revenue collection and management in present stage of our country the questions of the safety tax levy and suggestions of began levying have been proposed .

第六，针对安全税本身的性质，结合我国现阶段税收征管体系和现状，分析并提出了安全 税 征收实际操作过程中遇到的问题和提出开征该税收的建议。

To meet the requirement of specialization and information it is necessary to optimize and integrate the tax levy series businesses of our country in the present stage as well as re-establish the status of all series .

为适应专业化、信息化的要求，必须对现阶段我国 税收 征管 各系列业务进行优化整合并对各系列的地位重新认定。

Chapter property tax levy for the Economic Analysis of the effect of the use of economics models to explore the impact of property tax ; fifth discussed the property tax levy in our country many risks and difficulties .

第三章为物业 税 开征后的影响的经济学分析，用经济学模型对物业税的影响进行探讨；第五种讨论了物业税在我国开征的众多风险和困难。

On questioning of the legitimacy of an order or a system the people to judge or know their starting point and focus specific to the issue of property tax levy is also true .

对一种秩序或一项制度合法性的追问，是人们对其进行评判或认识的起点和焦点，具体到房产 税 征收的问题上，亦是如此。

In some developed countries is the property tax levy .

在一些发达国家是 征收物业 税的。

The prairie dogs stayed out of school and fought the tax levy because the administration would not add digging and burrowing to the curriculum .

山拨鼠游离在学校之外，对抗 税收，因为行政部门未将挖掘和打洞穴列入课程。

The new law of the tax levy and administration has strengthened the view to serve the taxpayer .

我国新的 税收 征管法进一步强化了为纳税人服务的观念。

The legislation gives the East India Company tea to the North American colonies sales backlog of patent rights exemption from import tariffs on high only a small tea tax levy .

该条例给予东印度公司到北美殖民地销售积压茶叶的专利权，免缴高额的进口关税，只征收轻微的茶 税。

The measures included a cut in the tax-free allowance and a tax levy of 100-300 for the self-employed .

这些措施包括削减免税额度，并对自雇者 征税100-300欧元。

However when special features of some commodity and the development of tax levy are in consideration the analysis of two means can go further .

而对商品特性分析的深入和 税收 征收研究的发展为从价税和从 量 税的比较研究提供了新的 理论 支撑。

Accounting is the basis of tax levy while the result of tax levy in turn affects the economic benefits and accounting information of enterprises .

会计是 征税的基础，而征税结果又反过来影响企业的经济效益和会计信息。

China 's property tax levy of the necessity and difficulty coping strategies

我国物业 税 开征的必要性及难点应对策略

Five Expand the scope of consumption tax levy .

建议五，扩大消费 税 的 征收范围。

In addition Property Tax levy and increase of the financial burden of citizens are two different issues .

而且物业 税 的 开征与增加民众负担是两个不同的问题。

Sources management is the tax levy a regular long-term basis for important work .

税源管理是 税收 征收 管理的一项经常性、长期性重要的基础工作。

The judgment on the nature and the tax payable obligations of the representative office as the non-resident enterprise is the difficult problem in the daily administration of tax levy .

作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在 税收 征管实务工作中仍是个难题。

The System Design and Perfection to Chinese Legacy Tax Levy

我国遗产 税 征收的制度设计及其完善

The repeat tax levy problem in China 's current tax system

我国现行税制中存在的重复 征税问题

Finally the development of specific reform proposals focus on the property tax and estate and gift tax levy issue .

最后，拟订了具体的改革建议，重点探讨了物业税和遗产与赠与 税 的 开征问题。

Six introduce the environmental taxes and accelerate the pace of the carbon tax levy .

建议六，开征环境税，加快碳 税 的 征收步伐。

Therefore our property tax levy must consider on the legality and the legitimacy neither is dispensable .

因此我国 征收房产 税的合法性问题，必须从正当性和合法律性两方面进行考量，二者缺一不可。

And tax system innovation idea is supporting the development of social security tax levy theory basis .

而税收制度的创新理念就是支撑社会保障 税 开征发展的理论依据。

Once again we should modify and improve the existing tax collection and management law perfect the current systems of tax management tax levy tax inspection .

再次，要修改和健全现行税收征管法，完善我国现行的税务管理、 税收 征 款、税收检查等制度。

Deposits collected by a taxpayer on packaging materials leased or lent out in the sales of goods and that are recorded and accounted for separately are not included in the sales amount for tax levy . The consignee is holding responsible for the goods he has received on consignment .

纳税人为销售货物而出租出借包装物收取的押金，单独记帐核算的，不并入销售额 征税。

Tax levy and management are the frontier and the key part of whole taxing work .

税收 征管是整个税务工作的前沿阵地和关键环节。

Along with the new tax levy a new direct tax system was set up .

伴随着新 税 的 开征，全新的直接税制度建立起来。

This series of questions of our country is seriously restricting the healthy development of the real estate industry and for reforming a unified property tax levy is imperative .

这一系列的问题严重制约着我国房地产行业的健康发展，对其进行改革、征收统一的物业 税已势在必行。

Tax leviers and tax payers are the two main bodies in levying tax and they have their own benefit in the relationship of tax levy .

征税人和纳税人是税收征纳关系中的两个主体，在 税收 征纳关系中有着各自的立场和利益。

Chapter four evaluates the effect of land tax levy of food from both positive and negative side .

第四章着重对 抗战 时期 田赋三 征的效果从正反两方面进行了分析评价。