税收担保是税法上的一项重要制度，但由于税收担保本身的特殊性，使得税收担保的法律属性在理论中难以得到统一的认识。
Tax warranty is an important system in tax law, some of its problems still can't be solved in theory due to the specialty of tax warranty.
从新税法入手，分析内、外资企业税制统一后，企业纳税调整及相应变化可能对净利润造成的影响。
Based on the new income tax law, the author gives an analysis of the tax restructuring and the corresponding changes which may impact on the net profit of the corporate.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
除税法统一规定的减免税外，各地区、各部门一律不得擅自减税免税。
No locality or department may reduce or exempt taxes without authorization, with the exception of those tax reductions or exemptions stipulated uniformly in taxation laws and regulations.
个人所得税法作为直接税法的重要分支，在欧盟范围内还没有统一。目前主要依靠欧盟法院判决来协调统一欧盟个人所得税法。
As an important branch of direct taxation law, individual income tax laws of European Union Member States have not been positively harmonized yet.
个人所得税法作为直接税法的重要分支，在欧盟范围内还没有统一。目前主要依靠欧盟法院判决来协调统一欧盟个人所得税法。
As an important branch of direct taxation law, individual income tax laws of European Union Member States have not been positively harmonized yet.
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