第二部分是我国税法中的税收法定主义评析。
根据美国税法规则，许多小企业只需支付个人收入税率。
Many small businesses pay individual rates under the US tax code.
第三十条、本公司的固定资产标准，按中国税法的规定。
Article 30 the standard for the fixed assets shall be in accordance with Chinese tax law.
对这种类型的企业，美国税法制定了较简单的申报要求。
United States tax law has simpler reporting requirements for these kinds of businesses.
内容摘要 ：我国税法解释主要是行政解释和有权解释。
Abstract: Tax law interpretation in china is mainly comprised by executive interpretation and authorized interpretation.
根据美国税法的规定，这样一笔交易不算出售，因此不必缴税。
S. tax law, such a transaction isn't considered a sale, so there are no taxes levied on it.
美国税法通过允许人们在交税时抵扣抵押贷款的利息，来鼓励拥有住房。
US tax laws encourage home ownership by allowing people to deduct the interest they pay on their mortgages.
但是，抵免额不应超过对该项所得按照中国税法和规章计算的中国税收数额。
The amount of the credit, however, shall not exceed the amount of the Chinese tax on that income computed in accordance with the taxation laws and regulations of China.
鉴于其识别与计量上的困难，各国税法上都没有单独确认股权转让中的持有收益。
None of developed countries recognize gain of pure holding due to the difficulty in its calculation.
我国税法规定，国家高新区内经认定的高新技术企业享受企业所得税减免的优待。
According to the national tax law, the approved High and New-tech Enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax.
负责税务分析，税务建议及筹划、税务检查，并确保税务事项符合中国税法的要求。
Perform tax analysis, tax advice, planning and tax audit and ensure tax issue satisfy the requirement of China tax policy.
我们还曾积极代表公司客户参与美国税法“外国销售公司”条款有关的WTO争端。
We have also actively represented corporate clients in connection with the WTO dispute concerning the Foreign Sales Corporation provisions of the U. S. Tax code.
WTO体制对于我国税法的影响将首先表现在对税收债法理念和制度的挑战和冲击上。
The influence of the system of WTO on our revenue law will initially be reflected on the challenge to the concepts and the system of tax creditor' law .
这一制度的引进，在我国税法上进一步明确了税收的公法之债的属性，具有重大的理论价值。
The introduction of this rule further clarifies the debt in public law meaning attribute of tax and plays an important role in theory.
最后一个变化可能是共同面临的问题，但英国税法受欧盟限制反竞争行为的相关法律影响很大。
The final area of change is probably a common theme, but UK tax law has been very influenced by EU laws restricting anti-competitive activities.
第二部分以国外财政税收理论的相关学说为鉴，确定我国税法与私法要素融合过程的理论依据；
The second part take the overseas financial tax revenue theory related theory as the warning, makes sure the theory basis in the course of the fusion of tax law and civil law;
中国税法一直以来受“税收行政权力”学说影响深刻，一味强调税收的无偿性、强制性和固定性。
Chinese tax law, has been deeply influenced by administration of tax revenue, emphasize on the free, mandatory and fixity of the tax revenue simply.
S公司是一种美国税法独创的非公司制有限责任组织形式，S公司的利润只在分配时作为股东收入交一次税。
An Scorporation's profits are taxed just once, as the income of its shareholders.
税法私法化就是将私法精神渗透于税法，使我国税法与市场需求相契合，促进我国税法理论的完善。
The civilizing of tax law means to make the spirit of civil law infiltrate tax law, causes our country tax law to meet the market demand and promotes consummation of our country tax law theory.
合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。
Taxes on export products manufactured by a joint venture other than those restricted by China shall be reduced, exempted or refunded in accordance with the relevant provisions of the Chinese tax law.
美国税法对股票期权所涉及的税收问题作了较为详细的规定，对激励性股票期权给出了较大的税收优惠。
There are many favoured taxes for the incentive Options, as specified in the detailed regulations in the tax laws of the United States.
此外，美国税法鼓励这些公司继续将利润登记在国外，因为对这些利润所征收的税款实际上还是会回流美国。
And, furthermore, American tax law encourages them to keep that profit abroad, because it is taxed as it is brought in to the country.
与履行本咨询合同相关而产生的、根据中国税法向美铝征收的任何性质的所有税项、关税、收费或费用应由美铝承担。
All taxes, duties, charges or fees of any nature arising in connection with the performance of this Contract that are imposed on Alcoa in accordance with the tax laws of PRC shall be borne by Alcoa.
根据中国国际广播电台的报道，武汉市国税局的一位匿名官员声明，这张税单符合我国税法相关规定，即中国境内进行的所有交易都必须交纳税款。
According to China Radio International, an unnamed official with Wuhan's tax bureau stated that the tax bill observes China's tax laws, which require tax to be paid on all trade within China.
《税法通则》已列入我国立法规划项目，为此，特对《德国税法通则》的结构和主要内容加以介绍，并分析其中对我国制定税法通则的借鉴意义。
Nowadays we plan to set down the general tax law of China, so that we introduce the framework and the content of the general tax law of German for reference.
以有限责任公司形式组建的私人基金会可能让所有者享受税收减免优惠，但仅限于向依据美国税法第501 (c)条注册的非营利性组织捐赠的资金。
Private foundations that are LLCs can generate tax savings for their owners, but only for funds that are given by the foundation to registered 501 (c) non-profit entities.
盖特纳先生就不懂税法，他现在就任美国国税局负责人。
Mr Geithner, who had such trouble understanding the tax code, is now the man in charge of the Internal Revenue Service.
盖特纳先生就不懂税法，他现在就任美国国税局负责人。
Mr Geithner, who had such trouble understanding the tax code, is now the man in charge of the Internal Revenue Service.
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