提出了纳税主体在行为经济学视角下的相关假设。
The paper puts forward relevant study supposition about taxpayer in order to easy to research it.
只有这样才能维护司法的权威，并保护纳税主体的权利。
Thus, the judicial authority can be maintained and the taxpayers' rights and benefits can be protected.
首先，分析并肯定了电子商务纳税主体与一般纳税主体的区别；
This chapter analyzes and confirmed that the profits of thee-commerce transactions could be taxed.
公司法人格否认理论应当引入税法，用于确定纳税主体和分配纳税责任。
Disregard of corporate personality should be applied to tax law in order to make sure who is the taxpayer and to allocate the obligation of paying tax.
提出了要将征税主体与纳税主体放在同等法律地位，即征纳双方权利与义务要对等；
Proposed must places the taxation main body and the tax payment main body the same level legal status, namely drafts accepts the bilateral right and the duty must be coordinated;
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.
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.
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.
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.
在民事程序中，纳税主体的权利非常少，他必须主动提供收支纪录向稽查官证明争议中的纳税申报表是真实的。
The subject of a civil investigation has very few rights and must prove to the auditor that the questioned tax return is correct by providing, voluntarily, records of income and expenses.
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.
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.
系统是普遍存在的，所得税纳税主体也可以被看作一个系统，它具有所得税筹划的内部行为和与之相对应的所得税法制外部环境。
System is widespread, the taxpayers of income tax also can be seen as a system, which has the internal ACTS of income tax planning and corresponding external environment of income tax law.
为了鼓励人们遵守税法，相关刑法规定应当简明、直接，并且其用语应当具有较广的涵盖面，以使它适用于税法体系下的每一个纳税主体。
To encourage compliance with civil tax laws, the related criminal statutes must be simple, direct, and written in broad language which make them applicable to every entity in the tax system.
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.
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.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
纳税规范的道德化是主体纳税化的基础和前提。
The morals of the code of tax payment is the basis and premise of the subjective tax payment.
第一部分对什么是纳税人做了界定，税法的主体由纳税人、国家和征税机关三方组成，纳税人是税法法律关系的核心主体。
Part one: definition of the taxpayer, the subject of the tax law is made up of follows: the taxpayer, the state and tax bureau, the taxpayer is the core of these.
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.
理论上来说，构建以纳税人和国家为主体的私法化程序是最理想的符合公平和效率原则的争端解决方式。
In theory, constructing a procedure which is operated by taxpayers and states is the best mechanism to resolve the tax disputes, which is according with the principle of equity and efficiency.
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.
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.
后者主要涉及遗产税的征收，比如征税主体、纳税申报和缴纳与征收问题。
The latter perspective regards the collection of inheritance tax, including the (positive) subject, declaration and collection aspects.
在此类模型中，有远见的理性经济主体会预见到，今天预算赤字的增加会导致未来纳税额的增加。
In this model rational and forward looking agents take into account that the increased budget deficit today will lead to more taxation in the future.
其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。
The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obligation to pay tax.
合并纳税制度强调的是不同主体在税基确定上的差异性，或者说是某些主体在税法待遇上的特殊性。
The combined tax system emphasis the different people are treated differently on the tax base, so the combined tax system should be studied in depth.
合并纳税制度强调的是不同主体在税基确定上的差异性，或者说是某些主体在税法待遇上的特殊性。
The combined tax system emphasis the different people are treated differently on the tax base, so the combined tax system should be studied in depth.
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