该项目促使各金融管辖区收集更有用的情报，并在必要时分与国外税收机关。
It aimed to get jurisdictions to collect better information and to share it with foreign tax authorities when necessary.
这些名单根据境外金融中心与世界各国税收机关分享境外银行账户资料的意愿划分。
These lists rank a financial centre's willingness to share information about offshore bank accounts with tax authorities around the world.
从某种层面来说，北京代理记账公司其实是创业者与国家税收机关之间的桥梁。
From a certain level, the Beijing agency bookkeeping company is actually a bridge between the entrepreneur and the state tax authorities.
德国维基协会，是基于德国民法成立的注册协会，一直被认为是德国税收机关赞助的慈善组织。
Wikimedia Germany, a registered association under German civil law, has been recognized as pursuing charitable purposes only by the German tax authority.
OECD启动了“反有害税收竞争行动”，意在排除不当的税收竞争并通过调查帮助国外的税收机关收集税收情报。
The OECD launched its "harmful-tax initiative" to get rid of unhealthy tax competition and prod jurisdictions into helping foreign tax authorities with their investigations.
瑞士是最具争议的，因为它一贯将税收看成智者与财政机关良性的道德战，它区别于洗钱和诈骗。
The most controversial is the Swiss stance, which sees tax as a morally neutral battle of wits against the fiscal authorities: quite different from money-laundering or fraud.
第八条纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的规定以及与纳税程序有关的情况。
Taxpayers and with holding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.
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.
负责准备和递交纳税申报表，确保遵守税收法规，联络税务机关及相关事宜。
Prepare and submit taxation returns, ensuring compliance with tax regulations, liaison with tax authorities and related matters.
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.
税务机关权力的人为操作空间越来越小，企业的税收筹划空间越来越大。
Tax affairs institution authority artificial operation space more and more small, enterprise's tax revenue preparation space is more and more big.
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.
企业未按规定提出申请或未经税务机关审核确认的，不得享受上述税收优惠政策。
Enterprises failing to file applications or to be confirmed after review by the taxation organ in accordance with the provisions may not enjoy the aforesaid preferential taxation policies.
税收行政自由裁量权是税务行政机关在法律事实要件确定的情况下，在法律规定的裁量范围内合理地选择法律结果的权力。
The power of free judgment in tax administration is the right to choose legal result reasonably in legal range when the juristic fact is definite.
申请人拟转移的财产总价值在人民币15万元以下的，可不需向税务机关申请税收证明。
If the total value of the property to be transferred by an applicant does not exceed RMB150, 000 yuan, the applicant need not to apply to the tax authority for a tax certificate.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law is applicable to the administration over the collection of any kinds of taxes collected by the taxation authorities according to law.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by tax authorities in accordance with the law.
国际税收情报是缔约国的主管机关相互交换的税收信息。
International tax information is referred to mutually exchanged tax information by authorities of contracting states.
税收管理绩效评价是税务机关运用一定的指标体系对税收管理过程及其结果进行概括性的评价。
The evaluation of the tax administration is that the tax bureau uses some index system to evaluate the process of tax administration and its results.
计会统子系统的主要任务是核算税务机关整体税收情况，为税收工作提供指导。
The task of this subsystem is mainly focus on tailing the tax administration and line out direction for tax administration.
税收征管成本的高低，是税务机关工作效率的直接反映，也是衡量税务机关工作成果的重要尺度。
The high or low tax collection and administration cost is the direct reflection of the tax authorities' efficiency, and also an important dimension to measure the outcome of tax authorities.
第二条凡依法由税务机关征收的各种税收的征收管理，均适用本法。
Article 2 This law shall apply to the administration of tax collection in respect of all taxes collected by the tax authorities in accordance with tax laws.
为了便于税收管理，对外签订的技术引进合同，都应将合同副本送当地税务机关备查。
In order to facilitate tax administration, a copy of all contracts for the import of technology signed with foreigners shall be sent to the local tax authorities for reference.
法律规定税收代位权的目的是为了保障税务机关的税款不致流失、保国家税收收入。
The purpose to establish the system of Tax Subrogation is to secure and insure the tax revenue for the government.
税务会计师负责对机构或个人的税务问题进行分析，报告并提供建议，准备税收收益方面的报告，并处理与税务机关的纠纷。
Analyses, reports and provides advice on taxation issues to organisations or individuals, prepares taxation returns and reports, and handles disputes with taxation authorities.
税收代位权的构成要件包括以下几点：税务机关对纳税人享有合法且确定的税收债权；
The main components of taxation subrogation right contains these: the tax authorities enjoy legitimate and definite creditor's right of tax revenue to the taxpayer;
本文利用该技术可将税收征管质量的好坏加以分类，得到判定税务机关征管质量好坏的规则。
By using this technology, we can classify the quality of tax collection and administration, and develop the criterion to evaluate it.
本文利用该技术可将税收征管质量的好坏加以分类，得到判定税务机关征管质量好坏的规则。
By using this technology, we can classify the quality of tax collection and administration, and develop the criterion to evaluate it.
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