从立法层面分析了我国证券税收法律体系的概况和证券税收立法的具体规定。
The author analyzes the general situation of China's legal system of securities taxation and the specific provisions of the securities taxation legislation from the level of legislation.
本文目的在于为税收优先权在实践中的运用提供理论考，并对税收立法的完善提供一些建议。
The purpose of the paper is to provide the theory that can be enforced of tax priority for reference and promote the perfection of the law of the tax's legislation.
本文首先对中美两国立法体制和税收立法程序进行简要的介绍，对美国联邦立法程序进行细致阐述与研究。
This paper firstly carries on the brief introduction of legislation system and tax legislative procedure in China and America, then makes a careful research on American tax legislative procedure.
我国学习和借鉴国外税收立法较为完善的一些国家税收立法和税收实践经验，由此建立了税收代位权制度。
Thereof, we established the system of the taxation subrogation right. The system of taxation subrogation right was transplanted from the system of creditor's subrogation right in the civil Law.
但由于目前我国与有限合伙制企业有关的税收立法滞后，导致有限合伙制创业投资基金的所得税税收及其征管存在一些问题。
However, some problems still exist in the Chinese governments tax regulations related to limited partnership venture capital fund, due to the lag of legislation.
在我国税收立法语境下，应当将税收事先裁定制度的本质理解为是一项为纳税人提供的以税法解释为中心的个性化纳税服务。
In the context of tax legislation in our country, we should interpret advance tax rulings as personalized services which focus on the interpretation of tax law for taxpayers.
希腊立法者还没有批准这些条款，其中包括更多的削减开支，增加税收和政府资产私有化。
Greek lawmakers have yet to ratify the terms—which include more spending cuts, tax hikes and theprivatization of government assets.
“这项公约表明，通过税收、图片健康警语、立法和禁止销售，健康问题确实可以说服其他部门采取行动”。
The Convention demonstrates that health can indeed persuade other sectors to take action, through taxes, graphic health warnings, legislation, and marketing bans.
共和党坚持说，延长减税的计划应当适用于所有阶层，其中也包括百万富翁。他们还威胁将阻止任何允许高收入阶层税收上涨的立法。
Republicans insist that all tax cuts be extended for all income levels, including millionaires, and have threatened to block any legislation that allows taxes on top earners to rise.
路易斯安那州的立法官员一直是会避免任何税收增加的，但现在，自从一月份，至少有37个州提高了或是正在考虑提高税收和一些收费。
Louisiana's legislators were among those to shun a tax hike of any kind, but since January at least 37 states have raised or are considering raising taxes and fees.
例如，1993年，美国国会立法，规定公司高管基本薪酬一百万美元以上部分，公司不能申请减免税收。
For example, in 1993, Congress passed legislation that limited the amount of base executive pay that companies could deduct in their taxes to $1 million.
立法提案中粗略估计在未来两年中有5500亿联邦开支和削减税收2750亿——在通过国会的过程中总额会有所变化。
The legislation calls for federal spending of roughly $550 billion and tax cuts of $275 billion over the next two years--totals certain to change as the measure works its way through Congress.
立法不能把罪犯从药品行业中完全地驱除出去；就像酒精和香烟一样，会有各种税收来避免其犯罪，并有各种规则对其进行削弱。
Legalisation would not drive gangsters completely out of drugs; as with alcohol and cigarettes, there would be taxes to avoid and rules to subvert.
他的计划充当了与共和党立法者对立的反调，共和党立法者坚持税收增加对国家日益增长的债务不起任何作用。
His plan served as a sharp counterpoint to Republican lawmakers, who have insisted that tax increases should play no part in taming the nation's escalating national debt.
(谁能告诉我这是不是与下文矛盾了-译者注)如果真的想降低保险补偿并提高税收，我们就需要我们的立法议员早上起床在财政上保持头脑清醒。
To actually reduce benefits and raise taxes, we're going to need legislators who wake up in the morning passionate about fiscal sanity.
墨西哥曾经希望增收25%到28%的啤酒税，但是这个数字被立法者们压下来了：税收仅仅上升了1.5个百分点。
In Mexico a plan to raise beer taxes from 25% to 28% was watered down by lawmakers on October 20th: taxes will now rise by only one-and-a-half percentage points.
迄今为止，虽然俄罗斯的法律环境已经有了巨大改善，一些关键部门仍未制定全面的立法制度，如所有权，侵权法和税收。
Though, Russia has seen a huge improvement in its legal environment, to date, a comprehensive legislation system still has not been enacted in some key sectors, like ownership, torts and taxation.
根据各国完成必要立法程序情况，我们将于2017年或2018年底同各成员国和其他国家开展税收情报自动交换。
We will begin to exchange information automatically with each other and with other countries by 2017 or end-2018, subject to completing necessary legislative procedures.
就如何在税收债权保护和破产重整的立法意图之间寻找一个恰当的平衡点，笔者给出了自己的一些思考和建议。
Then, how to find a balance between the protection to tax credit and legislative intent to bankruptcy reorganization, the author gives his own thoughts and Suggestions bellowed.
笔者对中国以后的CFC立法进行了构想，同时对如何解决中国所创立的CFC立法与中国所签订的税收协定之间的冲突，提出了一些自己的看法。
The author in the end conceives the framework of China's CFC legislation, and renders his suggestions on how to resolve contradictions between the future CFC legislation and tax treaties.
国家参与农业巨灾风险管理的主要方式包括立法保障、充当最后保险人、财政支持、税收优惠、监督管理。
The means of the state's involvement are mainly to legislate, to act as the insurer of the last resort, to provide the financial support and preferential taxation, and to regulate.
化解我国税收事先裁定制度本土化争议的关键，是要在立法中坚持以纳税人为本的原则，致力于保障税法适用确定性最大化的制度设计。
The key to settle the controversies of the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability.
这部分主要介绍了税收优先权的基础理论，我国立法现状简介与存在问题，论述了税收优先权的必要性。
This section mainly introduces the basic theory of tax priority, the present situation of legislation and problems in China, discusses the need for the tax priority.
分析了目前立法所未涉及的电子交易中较为迫切的交易公平竞争、交易损害赔偿、网络交易广告、纠纷管辖权问题及电子交易税收问题。
Have analyzed and legislated the comparatively urgent competition of justice of exchange left untouched at present, trade compensation for damage, the trade advertisement of the network, the ju…
分析了目前立法所未涉及的电子交易中较为迫切的交易公平竞争、交易损害赔偿、网络交易广告、纠纷管辖权问题及电子交易税收问题。
Have analyzed and legislated the comparatively urgent competition of justice of exchange left untouched at present, trade compensation for damage, the trade advertisement of the network, the ju…
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