提高吸烟的社会耻辱，以及对香烟征收高额税收，都有助于遏制吸烟行为。
Raising the social stigma against smoking helped to curb the practice, as did higher taxes on cigarettes.
德国政客向选民保证欧元不会导致财政联盟或是税收增加，但是帮助希腊的行为把问题都摆到了桌面上。
German politicians promised their voters that the euro would never lead to fiscal union or tax increases, yet aid to Greece would put those issues on the table.
税率的变动改变了人们的行为，而行为的改变反过来也影响着应税收入。
Changing tax rates changed behavior, and changed behavior affected tax revenues.
与吸烟人口比例相关的另一个因素是税收，尽管目前尚不清楚是较高的税率挫败了吸烟行为，还是少数烟民才能承担高税收。
Cigarette taxes are also associated with low smoking rates, though it's not clear whether taxes discourage smoking or whether states with fewer smokers are more likely to pass high cigarette taxes.
与税收相关的法律的制定和执行影响着纳税行为。
Formulation and execution of laws related with tax affect tax payment behavior.
最后一节，则主要讨论了几种特殊的销售行为中的税收筹划问题，具有较强的现实意义。
The last section focuses on the analysis of tax planning in several special sales behaviors, which shares more practical significance.
有关税收的行为效应分析，是公共政策所有领域最富有争议的问题。
Analysis of the behavioral effects of taxation is among the most contentions of all areas of public policy.
而减税动机是否能最终体现为企业的税收筹划行为，则主要取决于企业所处的外部环境。
Whether or not this motivation finally functions in the business 'tax planning is determined to a large extent by the business' external environment.
税收违法行为是税收流失的法律表现。
所得税对储蓄行为的影响是积极的还是消极的，取决于税收储蓄的收入效应与替代效应的相对大小。
Weather the income tax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.
因此，买方会制约卖房在合同上低报价格，因为卖房的作弊行为意味着买方将来出售时将承担更高的税收负担。
Therefore, the buyer will be real constraints in the contract prices, because the real fraud that the buyer ACTS in the future will bear higher sales tax burden.
欧盟还对有害税收行为进行了打击，其中包括对居民和非居民的不公平对待。
Thee EU also staged a crackdown on harmful tax practices, including unequal treatment of residents and non-residents.
本文根据国际税收中的国际避税与反避税理论，对跨国公司的国际避税行为和反避税措施进行了系统和深入地研究。
In this article, on basis of theories of International Tax Avoidance and Anti-Avoidance, the author has thoroughly studied the actions of Avoidance and the measures of Anti-Avoidance.
社会事实表明，纳税主体的纳税行为、对税收政策的支持度等方面越来越多受到其对社会公平的感受的影响。
The social fact remains that taxpayers are affected by their sense of social fair more and more in their tax activities, supporting power to tax policies and so on.
解决的办法需综合治理，但完善收入所得税制度，加强征管力度，严惩在税收方面的违法犯罪行为是当务之急。
Synthesis governance is a solving measure, but the urgent affairs are perfecting income tax system, strengthening taxation, throw the book at criminal.
如给予购买电动汽车者以税收奖励以鼓励环境友好行为。
For example tax credits for those who purchase electric cars to encourage environmentally friendly behavior.
文章论述了税法对兼营和混合销售两种经营行为及如何征税都作了比较明确的界定，并对经营决策作出一些合理的税收筹划。
This paper discusses clear definition on concurrent business and mixed sales and how to collect taxes according to tax laws and puts forward some reasonable tax planning for business decisions.
纳税人、扣缴义务人的税收违法行为不属于保密范围。
Any violation of tax law by taxpayers and withholding agents does not fall within the scope of confidentiality.
根据布坎南的理论，税务稽查部门是一个理性的“经济人”，他们基于自己利益得失的考虑，也会采取消极的行政行为或行政不作为，从而导致税收流失。
Buchanan s theory, the tax check departments are rational "economic person", thus they will take passive administration or nonfeasance in view of their own interests, which leads to tax run-off.
阿根廷当地媒体宣称，该国税收部门正在用“谷歌地球”在因特网上的卫星图像来调查税务欺骗行为。
Argentina's tax authorities are using satellite images generated on the Internet by Google Earth to track down fraud, local media said.
上级税务机关发现下级税务机关的税收违法行为，应当及时予以纠正；
Tax authorities at a higher level shall promptly rectify any violation of tax law by tax authorities at a lower level upon discovery.
下级税务机关发现上级税务机关的税收违法行为，应当向上级税务机关或者有关部门报告。
Tax authorities at a lower level shall report to tax authorities at a higher level or relevant department upon discovering any violation of tax law by tax authorities at a higher level.
企业的纳税行为也将相当活跃，这对于我国的税收征管将是一个考验。
The action of ratepaying was very active. It will be a challenge for the levy.
首先，本文提出了税收市场理论，分析了税收市场权力的形成及各主体的行为特征。
Firstly, this chapter puts forward the taxation market theory, analyzing the formation of market power and the behavior features of each participant of taxation market.
一项新的所得税制变革以后，纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用，在这个过程中将产生标准值与目标值的偏差。
After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.
国际税法的客体是国际税收利益和国际税收协作行为。
The objects of international tax law are international tax interests and conducts of international tax cooperation.
纳税人的税收违法行为信息不属于保密信息范围。
The information about taxpayers' unlawful conducts relating to taxes does not fall into the scope of confidential information.
纳税人的税收违法行为信息不属于保密信息范围。
The information about taxpayers' unlawful conducts relating to taxes does not fall into the scope of confidential information.
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