在我国，传统征收理论认为征收即行政征收，它包括行政征税和行政收费两种形式。
In China, according to the traditional expropriation theory, expropriation is administrative expropriation, and think that administrative expropriation includes taxing and administrative charge.
我国理论界对行政征收与行政征用的研究还比较薄弱，在我们的行政法学教材中也较少涉及。
In our country, the theoretical circle is lack in the research of administrative collection and administrative expropriation. They are also seldomly involved in our textbook of the administrative Law.
执法上，对行政补偿缺乏有效的监督，行政补偿执法不规范，行政征收、行政补偿程序混乱；
On law enforcement, administrative compensation lacks valid supervision, the enforcement of it is not normalized, the procedure of it is in disorder;
文章首先界定了行政征收概念，介绍了目前学界关于行政征收性质的通说——行政征收是无偿的。
Firstly this article defines what is administrative levy, then introduces the authorities attitudes towards the nature of administrative levy at present-administrative levy is gratuitous.
其次，在重新界定行政收费概念的基础上，分别辨析行政征收、税收与行政收费的异同及相互关系。
Secondly, after redefined the concept of administrative fees, it analyzed respectively the differences and relationships among administrative fees, administrative charges and taxes.
作为国家财政主要来源的行政征收，由于制度不健全及管理不到位，出现了目前征收较为混乱的局面。
Due to the imperfect system and management, the administrative levy, major source of our national revenue, has taken on the presenting messy aspect.
我国应在坚持行政征收程序模式的基础之上对现有制度加以完善，以实现对被征收主体权利的切实保护。
In China 'we should perfect the present system on the base of insisting on the mode of administrative acquisition procedure in order to realize the actual protection of private rights.
自生产经营之日起，3年内，市及市以下行政性收费全部免收，事业性收费减半征收，省以上且有幅度规定的行政事业性收费按下限征收。
From the day when the enterprise is put into operation, within 3 years, all of the administrative levies at or below the municipal level will be exempted, and the undertake.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。
So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
自2009年1月1日起，在全国统一取消和停止征收100项行政事业性收费（具体项目见附件）。
I. The 100 items of administrative charges shall be uniformly cancelled and stopped from collection throughout the country from January 1, 2009 (see the Annex for the specific items).
第二条行政事业性收费应依法设立和征收。
Article 2 Administrative i titutional fees shall be set and collected according to law.
同时，行政即时强制还应当与行政强制措施、行政处罚和强制征收相区别。
In the meantime, administrative prompt coercion should be distinguished from administrative coercive measures, administrative penalty and compulsory collection.
第二条行政事业性收费应依法设立和征收。
Article 2 Administrative institutional fees shall be set and collected according to law.
通过分析近年来有关社会抚养费的司法判决可以发现，实践中仍然有不少行政部门和司法部门将征收社会抚养费作为一种行政处罚对待。
Through the analysis of recent judicial judgments on social foster fees, we can see some administrative and judicial organs regard social foster fees as administrative penalty.
本协定适用于由缔约国一方、其行政机构或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
第四条申请征收行政事业性收费，申请单位应提供依据、说明理由并提交相应的文件、资料。
Article 4 To apply for collection of an administrative institutional fee, an applying unit shall provide a basis, explain the reason, and submit the related documents, materials.
反观某些征地单位利用目前土地征收制度中的漏洞，利用农民对土地征收法规的无知，利用行政机关在土地征收中的优势地位，从中获取巨额利润。
In some land expropriation unit using loopholes in the current system of land use and land ignorance of farmers, the use of land in the executive dominance from reaping huge profits.
本协定适用于由缔约国一方、其行政区或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
第九条当事人对征收决定不服的，可以依法申请行政复议或者提起行政诉讼。
Article 9if refusing to obey the decision on the collection, the person may apply for administrative reconsideration or bring an administrative suit according to law.
据越南行政部门副主任阮德成介绍，越南产的纱线及织物最初征收16.32%的反倾销关税。
According to Nguyen Duc Thanh, deputy director of Vietnam's Competitiveness Administration, the initial anti-dumping tariff on Vietnamese thread and fabrics is 16.32 percent.
本协定适用于由缔约国一方或其行政区或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on hehalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
本协定适用于由缔约国一方或其行政区或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on hehalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
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