Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.
增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。
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.
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 characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult.
电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。
The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult.
电子商务的虚拟性、无形性和无地域性，造成经营所得来源地和课税对象的识别模糊，加大税务检查和征管难度。
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