Tax planning is a method and means adopted by the tax payer to plan and arrange business management investment and financing management of the enterprise beforehand as to save tax payout as much as possible under the premise that the tax payer performs the legal obligation .

税收筹划是 纳税人在履行法律义务的前提下，运用税法赋予的权利，通过对企业经营、投资、理财等活动的事先筹划和安排，尽可能节约纳税的一种方法和手段。

It is very important to analyze the credit situation of tax payer reform tax credit mechanism and perfect the mechanism .

因此，根据 纳税人的信用状况、税收信用 制度改革状况的分析，建立完善 纳税人 税收信用机制具有重要的现实意义。

Finally the article discuss that what is the power and duty of the government and what is the job of tax payer himself in the international tax planning .

最后，文章探讨了政府在国际税收 筹划 法律 调控中的权责以及 纳税人自身在国际税收筹划 法律 调控中的职责。

The fourth chapter is to design the basic tax element on transportation industry from tax payer tax base tax rate and tax benefit while making the specific design according to different scope of transportation taxes .

第四章，从 纳税人、征税范围、税率以及税收优惠 四方 面对交通运输业 改 征 增值 税的进行基本税制要素的设计，同时又根据交通运输业的不同征税范围进行具体方案设计。

Meanwhile the article analysis the actual space and technical skill of how the tax payer to economize on tax legally in our current tax system .

同时分析了在我国现行税制条件下 纳税人合法 节税的现实空间和技术手段。

The tax payer tax with holding agent or other parties concerned may refuse to comply if no receipt is given .

未开 付收据的， 纳税人、 扣缴 义务 人及其他当事人有权拒绝给付。

The people who provide you with all this are the tax payer .

为你提供所有这些 东西 的 是 纳税人。

After throwing tax payer money to campaign donors and other questionable policies which put the tax payer trillions in debt he now wants to neuter business with more taxes .

用 纳税人钱去做捐款活动和其他一些让人质疑的政策，把纳税人数以万亿的钱变成债务后，现在又想用更多的税收去做一些去势的商业。

According to the requirement of organic combination of tax payer taxation office bank treasury and other taxation related departments the system is designed as a whole the relationship between different tax payers and the requirement of data dealing and functional interface are discussed .

根据 纳税人、税务机关、银行、国库等相关涉税部门有机结合的要求，对电子报税系统进行了总体规划，分别阐述了纳税主体之间的信息依存关系，数据处理和功能接口要求。

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。

Date arrived in China : to be filled out by the tax payer who have no domicile in China .

抵华日期：在中国境内无住所的 纳税人 填写 此 栏。

Tax authorities abiding by law reservation law priority and law relief in administrative principle of legality should administer by law and respect the tax payer 's rights to tax plan for the purpose of establishing harmonious tax relations with them .

税务机关应当按照行政法治原则中的法律保留、法律优先和法律救济的要求，严格依法行政，充分尊重 纳税人税收筹划的权利，以利于和纳税人之间建立起和谐稳定的税收关系。

An enterprise which conforms with the conditions as set in Clause 1 of Article 3 of these Measures may continued to be recognized as ordinary tax payer ;

符合本办法第三条第一款条件的，可继续认定为一般 纳税人；

In this way we can perfect the tax guarantee system to protect the national tax revenue and legitimate interest of tax payer and other parties involved in a better way and improve the tax system in our country .

以完善我国税收担保制度，更好的维护 纳税人和其他当事人的合法权利，保障我国税收 债权的实现，健全我国税法体系。

We analyze the optimal strategies in the field of law and tax system and try to raise suggestions on the concept change of tax payer and publican by the method of psychology analysis .

在具体的优化对策上，分别分析了法律和税收行政制度的优化策略，并尝试运用经济心理学的分析方法对 征、 纳税人理念的优化提出了建议。

The second section compares the trust income tax systems of Britain the United States Canada and New Zealand on the two aspects of tax payer identification and trust gain income tax feature .

第二节从 纳税 主体认定、信托收益所得税特征两个方面对英国、美国、加拿大和新西兰国家信托所得税制度进行了比较。

There is a multiple principal agency relation in the tax loss process among the tax payer and government the government and tax payer and the government the tax authority and the tax collectors .

同时，税收流失也表现为 征税中存在的 纳税人与政府、政府与纳税人以及政府、税务机关与税务人员三种委托代理问题。

The right and the obligation of a tax payer are not balance ;

纳税人的权利和义务不对等。

A Research on Tax - payer 's Right

纳税人 税权研究

Tax agency is an industry that gradually and systematically develops with the continuous deepening of the taxation reform as to cater the tax payer 's requirements .

税务代理是随着税收征管改革不断深化，顺应 纳税人 的 客观需求，有组织有计划逐步开展起来的中介行业。

This paper analyzes on and probes into the problems probably existing in the course of the treatment of the value added tax should be paid by the tax payer enterprise and puts forward some measures should be taken in the course of the auditing .

通过对 纳税人企业在应交增值税处理过程中可能存在的问题进行了分析、探讨，并提出在审计过程中应采取的对策。

Well as you know we 're the largest tax payer in Cupertino so we 'd like to continue to stay here and pay taxes . That 's number one .

我们是Cupertino的 纳税 大户，你懂得，我们很高兴能留下来继续缴税，这点最重要。

On Establishing A Perfect Mechanism of Tax Credit of Tax Payer

建立完善的 纳税人税收信用机制

The councillor promised that the new system would not impose undue burdens on the local tax payer .

政务会委员许诺新的系统不会给当地 纳税人增加过度负担。

Even if the United States of legal fairly high level of levying and managing ability tax consciousness strongly the department of labor and domestic revenue department estimates that the paying tax ratio of national tax payer has reached by 87 percent .

即使是在法制比较健全、征管水平较高、公民纳税意识较强的美国，据劳工部和国内收入署的估计，全美 纳税人 依法 纳税的比率也 仅达到87%。

The article analyzes the causes and measures of tax-losing from the view of tax payer 's psychology . In the last part of the section some suggestion and countermeasures of controlling tax-losing are put forward .

本文主要从 纳税人心理角度分析我国 税收流失的原因并提出相应的对策。其次探讨税收流失的存在原因，以便为税收流失治理对策的设计提供了科学依据。

A tax payer who is unable to declare tax payment at the competent tax authorities within the specified declaration time limit shall entrust someone with Declaration on tax payment or mail the Declaration on tax payment .

纳税人在规定的申报期限内不能到主管税务机关申报纳税的，应委托他人申报纳税或者邮寄申报纳税。

The Identified Standard of a Tax Payer Based on Gross Profit Rate

以毛利率作为 增值 税 纳税人的认定标准