在税收关系中，国家作为权利主体有依法征税的权利，纳税人作为义务主体有依法纳税的义务。
In the taxation relationship, the State has the rights to levy taxes, and taxpayers has the duty to pay taxes according to laws.
租赁厂房的工业项目全免租金的，不享受税收优惠政策，租金由税收受益主体单位负责支付。
Projects with exemption of rent do not enjoy preferential tax policies, and the tax benefit unit is responsible for the payments of rents.
确立房地产税收在地税中的主体税源地位已成为国际趋势。
The real estate tax as a main tax source has become an international trend.
论文第四章从特殊目的载体的会计主体、会计要素、会计确认和计量以及税收问题等方面进行研究。
Chapter four carry on research from accounting subject, accounting key element, accounting confirm and measure and tax revenue issues, etc.
纳税人秘密权的主体是纳税人及扣缴义务人，客体是税收秘密，内容包括享有、支配、防御等多项权能。
The main body of power is taxpayer and withholding agent, the object is the secret of taxation and it contains the power of acquisition, control and defense.
税收负担的内涵是指由于课税主体的运行而给纳税主体带来的经济利益减少，是纳税主体承受的税收状况或量度。
The connotation of tax burden means that the reduction of economic interests of the tax payers due to the operation of tax collecting.
税收法律责任包括税务机关作为行政主体的法律责任、税务人员的法律责任以及税务相对方的法律责任。
The legal responsibilities of tax cover the legal responsibility of tax authority as the main administrative body, the legal responsibility of tax staff and the legal responsibility of comparative.
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.
税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。
Relationship between tax levy and paying is one between tax levy subject and tax paying subject, which is a natural result of tax distribution.
制度上的障碍主要表现在：相关法律法规还不健全，缺乏税收上的优惠，上市交易的限制和主体资格准入的限制。
The barriers of legal system are as follows: defect of related regulations, lack of tax revenue preferential, the limit to public exchange and subject qualification admittance.
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.
根据税法的可税性理论，对政策性农业保险经营主体应给予税收优惠；
The state has the responsibility to promote the policy-guided agricultural insurance with preferential tax policy.
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。
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.
税收征纳关系是伴随着税收分配活动的客观存在而产生的征税主体和纳税主体的关系。
Relationship between tax levy and payment are accompanied by revenue distribution activities which bring about the relationship between levy and payment.
从某种意义上说，税收就是征税主体与纳税主体在一定的税收法规和税收管理制度下所进行的博奕。
In a certain sense, taxation is a game between the principal party of tax levying and that of tax paying under the administration of tax laws, rules and regulations.
此外，遗产税也同样会通过收入效应和价格效应作用于遗产额和遗产的税收价格，影响捐赠主体的偏好和动机。
In addition, the estate tax can also function in the heritage quantity and its tax price through income effect and price effect, and then influence the preference and motivation of giving subjects.
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.
税收对经济的影响主要通过对各种经济主体税收负担的不同而起作用，税收负担政策作为国家经济杠杆的着力点，它的合理与否对经济生活有着重要的影响。
It is through the different tax burden on different economic business to get its impact on economy. The tax burden policy is the key factor to effect the national economy.
应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
第二章介绍Z国税局税收计划实施的现状，详细说明税收计划实施的主体、过程与规则。 第三章重点描述了当前 Z 国税局实施税收计划存在的问题。
Chapter two introduces the current situation of tax planimplementation at grass-roots level, Z department is taken as example to explain the mainbody, process and rules of tax plan implementation.
在我国传统的税收征纳关系中，纳税人作为义务主体。
Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China.
税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。
Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations.
美国联邦所得税是美国联邦税制结构中的主体税种，美国联邦税收政策集中体现于美国联邦所得税政策，研究美国联邦所得税政策有助于我们全面把握美国税收政策的走向。
Federal tax is a main body tax of the structure of federal tax system. Federal tax policies embody its policies and to study its policies can make us know the tendency of its tax policies.
通过与其他国家的对比分析，认为我国尚未建立起针对不同创业投资主体的税收优惠体系的结论。
Through comparative analysis with other countries and regions, it finds the problems of double-taxation, single tax incentives mode.
事实上，社会保险费与税收的法理基础存在本质的不同，由此决定了二者在缴费义务人之权利主体地位、征收原则乃至“税收法定原则”适用方面均存在较大差异。
In fact, premium and tax are essentially different in the prospect of law, and the "revenue legal principal" is not suitable to the premium in social insurance.
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 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.
作为纳税主体的企业，正确认识税收筹划以及在实践中合理运用，是当前亟待解决和研究的重要课题。
The enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice, and research is the need to resolve important issues.
作为纳税主体的企业，正确认识税收筹划以及在实践中合理运用，是当前亟待解决和研究的重要课题。
The enterprises pay taxes as a correct understanding of tax planning and reasonable use in practice, and research is the need to resolve important issues.
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