It is a very important institution of the law of tax.
它是税法的一项十分重要的制度。
Based on Contract law, the new law of Taxation Management has established the system of Tax Subrogation.
我国新《税收征管法》是在《合同法》的基础上，规定了税收代位权制度。
Our country's present Law of tax collection and management does not have related rules for the collection and management of electronic commerce tax.
我国现行税收征管法还没有实际规制电子商务税收征管的法律规范。
The appearance of electronic commerce, proposes new challenge to many systems such as current finance, tax and law. It also brings enormous impact to the law of tax Collection and Management.
电子商务的出现，对现有的金融、税收、法律等制度提出了新的挑战，给税收征管法的各项制度带来了极大的冲击。
According to Anna Pinedo of a law firm, there is also fogginess around the tax status of securitization trusts.
律师事务所的安娜·派恩多表示，证券化信托的税收状况也模糊不清。
The tax court has jurisdiction over questions of law and fact arising under the tax laws.
税务法院对因税法而产生的法律和事实问题具有管辖权。
The official said that some of the subsidies had already been repealed and some were due for repeal under a new income tax law for enterprises.
这位官员表示，一些补贴已经被取消，还有一些补贴在新的企业所得税法实施后也将废止。
Before 1986, the tax law allowed use of DPPs as a tax loss device.
在1986年之前，税法允许DPP作为一种避税工具。
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.
未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。
For an auditor to provide its client even with tax advice or reviews of internal controls (which are both permitted under American law) involves a closeness that makes some observers nervous.
即便审计师仅仅为客户提供税收建议或内部控制的评议(这些是美国法律允许的)的话，也足以让一些观察家对两者的亲密关系感到不安。
What they do: Attorneys can choose to concentrate on a variety of specializations, which include tax law, criminal law, civil law, bankruptcy, environmental law and more.
工作内容：律师们可以选择专注于某一特定领域，这包括：税法、刑法、民法、破产、环境法等等。
The law“requires” a signature on the bottom of a tax filing; yet no one cansay truthfully that they understand what they are signing; if that’snot “duress” than what is.
法律规定税收表格结尾处需要纳税人签名，然而却没人完整了解他们到底签署的是份什么协议，这不是被胁迫又是什么？
The law would, among other things, streamline the issuing of permits and let tribes have an ownership stake while transferring tax credits to outside partners.
这份法案的内容包括简化许可证的发放手续、使部落在将减免退税转移给外部合作伙伴时拥有所有权股份等等。
In 2001, Obama was coauthor of a law that created a tax credit for people who donate land, buildings or construction material to help develop low-income housing.
2001年，奥巴马与人合作，草拟一件法案，为那些帮助廉价房建设捐出土地，建筑，或建材的人提供税收抵免优惠。
The panel decided against recommending an increase in the sales tax or imposing any type of temporary tax on corporations benefiting from tax exemption under the industrial incentives law.
委员会不提倡增加销售税或者对按照工业激励法享有免税待遇的公司征收任何形式的临时税。
Much of the patrimony is managed by a foundation and, in return for tax breaks, belongs by law to the nation and cannot be sold.
大部分祖产都由一个基金会管理以换取所得税宽减，这一部分都由法定属于国家，不能变卖。
We need to administer taxes in accordance with the law, improve tax collection and management, and standardize management of non-tax revenue.
大力推进依法治税，切实加强税收征管，规范非税收入管理。
The second part is about tax legalism of china tax law .
第二部分是我国税法中的税收法定主义评析。
The resulting marginal tax rate reflects unique events resulting from a change in German Corporation Tax Law and the tax burden of the previous years.
由此结算出的税率中包含公司所得税法修改引起的一次性效应以及过去几年的税收负担。
In this part, clarified the definition and the nature of the tax law relation, particularly the nature.
在这部分里，阐明了税收法律关系的定义和性质，尤其以税收法律关系的性质最为主要。
A coordinated and complete tax law system is the precondition and basis of taxation by law.
协调完备的税收法律体系是依法治税的前提和基础。
A coordinated and complete tax law system is the precondition and basis of taxation by law.
协调完备的税收法律体系是依法治税的前提和基础。
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