例如，会计应用程序具有一些在月末执行的与税收相关的任务，以及其他仅在年末执行的与税收相关的任务。
For example, accounting applications have some tax-related tasks that are performed at the end of the month and other tax-related tasks that are performed only at the end of the year.
本程序适用于我局质量管理体系文件规定的记录，包括税收征管记录、质量管理体系运行记录、来自供方的记录等。
This procedure applies to my bureau of quality management system documents record, including tax collection record, quality management system running records, records from suppliers.
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.
第一章探讨了税收执法程序的一般理论。
The first chapter probes into general theories of the procedure of tax law enforcement.
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.
在相互协商程序中，国家固守税收主权原则，将纳税人完全排除在程序之外，纳税人的利益得不到保障。
Under the Mutual Agreement Procedure, due to states stick to the principle of tax sovereignty, taxpayers are excluded from the process. Thus, their interests are not guaranteed.
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.
第四部分为完善我国税收执法程序的思考和建议。
The fourth part is the thinking and recommendations for improving our tax enforcement procedure.
第二部分为税收执法程序的价值分析。
The second part is the value analysis of tax enforcement procedures.
因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
税收执法程序违法的形式表现为：步骤违法、方式违法、顺序违法和期限违法四大类。
The violation of law enforcement procedure express into four major categories: steps illegal, way illegal, order illegal, and time limit illegal.
较轻的违法可能被判处包括民事欺诈(处罚数额通常很大)在内的民事税收处罚，但是追究责任的程序是民事程序而非刑事程序。
Lesser violations can be subject to civil tax penalties including civil fraud penalties which may often be quite large, but can be investigated and assessed using civil not criminal procedures.
鉴于此，本文采用比较法学的研究方法，从实体和程序两大方面对比海峡两岸税收担保制度。
Therefore, the methodology of Comparative Law is used and the tax warranty system across the Taiwan Strait is compared from the substantive and procedural aspects.
鉴于此，本文采用比较法学的研究方法，从实体和程序两大方面对比海峡两岸税收担保制度。
Therefore, the methodology of Comparative Law is used and the tax warranty system across the Taiwan Strait is compared from the substantive and procedural aspects.
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