There is a compelling argument that such compensation is simply labour income, however, and that the current pattern is basic tax-avoidance.
然而也有人争论道这部分佣金只能算劳动收入，现有的模式基本上都是避税型的。
Article 2 the on-line tax filing software is classified into the basic tax filing software, commercial tax filing software, and tax filing software developed by taxpayers themselves.
第二条网上纳税申报软件分为低保型纳税申报软件、商品化纳税申报软件和纳税人自行开发纳税申报软件。
In the late 17th century, a tax was introduced on malt, the basic ingredient of beer.
在17世纪晚期，麦芽税被引入。麦芽是啤酒的基本成分。
Silber says the tax rollback would decimate basic services for the needy.
西尔伯说税收的回落可能导致大幅缩减为贫困人口提供的基本服务。
By eliminating at least half of the courses offered there and focusing on a basic curriculum, we could improve student performance at Consolidated and also save many tax dollars.
通过取消至少一半的课程，并集中在基础课程上，我们可以提高学生的成绩，也可以节省很多税款。
A tax on bank transactions is in the works, provided there is international agreement. Banks will be forced to offer everyone with a fixed address a basic account.
除非有国际协议，否则银行之间的交易必须缴税，并且，银行被迫为每个人提供一个固定地址的基本账户。
One of the most basic facts about Proposition 13 is that it applies the same tax cap to all property, whether residential or commercial.
13号法案最基本的条款之一是：对民用和商业房产实行统一的征税上限。
Many have not forgiven him for a paltry increase in the basic state pension in 2000, or for removing a tax relief enjoyed by private pension funds three years earlier.
由于2000年他把基本国家养老金提高了一点，并由于三年前他取消了私人退休基金享有的减税政策，许多人至今还未原谅他。
He also calls for the exemption from the 21% VAT tax for products that make up the basic food basket.
他也号召免除对制造足球的基础产品征收21%的增值税。
Payroll service component: provides the remotable payroll service and provides a comprehensive statement on the employees basic, HRA, variable pay, conveyance, Income tax and professional tax.
Payrollservicecomponent：提供远程 payroll服务，并提供有关员工基本工资、HRA、浮动工资、付薪方式、所得税和特惠税的综合说明。
Payroll data service component: interacts with the legacy system and provides basic, HRA, variable pay, perks, and Income tax information to the payroll service.
payrolldataservicecomponent：通过接口与遗留系统连接，并向payroll服务提供有关基本工资、HRA、浮动工资、奖金和所得税的信息。
B8. The students should masterthe accounting and auditing practice basic operation skills, have abilities of enterprise financial accounting, tax , auditingand financial management.
B8 掌握会计、审计实务基本操作技能，具备企业财务核算、纳税申报、审计和财务管理的相关能力；
First embarks from the administrative charge's basic concept, analyzed its basic concept then has made the elaboration of difference between the administrative charge and the tax.
首先从行政收费的基本概念出发，在分析其基本概念的基础上对行政收费与税收的区别作了阐述。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
Fourthly, the Original Methods are inappropriate with the current basic law for tax collection and management.
四是《原办法》与现行税收征管基本法律不配套。
Legalism of tax revenue is regarded as the most basic principle or the most Paramount principle.
税收法定主义被认为是现代税法最基本的原则或是最高原则。
The basic setting-up and the gradual progressing of our country's public financial system need to structure the corresponding tax revenue culture urgently.
我国公共财政体制的基本建立和逐步完善，迫切需要构建相对应的税收文化。
Except individual basic living housing China will add real estate tax to control the building price.
中国应对个人基本生活住房以外的房产加征持有环节的税收，以抑制房价。
The tax planning is a basic right of taxpayer, but should obeys the laws and regulations, the cost benefit principle etc, no challenge to tax law.
税务筹划是纳税人的一项基本权利，但应该遵循守法、成本效益等项原则，不可恶意挑战税法。
The author holds that business earnings, taking protective measures for money capital as a basic point, should include holding income and net profit after tax.
作者认为，立足所有者或企业，并以货币资本保全为基点，企业的收益是包括持产收益的税后净利。
At present, China Tax absence of basic law, the legal grade of a low, authoritative poor;
目前我国税收基本法律缺位，法律级次低，权威性差；
Basic introduction to the current real estate tax system, affirmed the advantage of the real estate tax in every special period, during the taxation 's transition.
之后对我国现行的房地产税费体制进行了基本介绍，充分肯定了我国的房地产税费体制在变迁过程中，各个历史时期的特定作用。
This paper consists of four parts: the first part of the basic principles for the property tax.
本文主要由四部分组成：第一部分为物业税的基本原理。
The analogy for the current situation is: sheep pay high tax to wolf for protection of their daily safety and basic community needs, only to be bullied by the wolf.
目前的情况是这样：绵羊付很高的税给狼以换取日常生活的平安和社区的基本生活需要，但是只能被狼恐吓。
This section mainly introduces the basic theory of tax priority, the present situation of legislation and problems in China, discusses the need for the tax priority.
这部分主要介绍了税收优先权的基础理论，我国立法现状简介与存在问题，论述了税收优先权的必要性。
And the tax treatment of pensions, allowing higher rate payers to defer taxation until they are a basic rate payer in retirement, means pensions will still be the first choice for many savers.
此外，退休金的税费规定允许那些税率高的人们推迟纳税，直到退休后回到基本税率标准再进行纳税，这意味着退休金将会成为很多储户的首要选择。
And the tax treatment of pensions, allowing higher rate payers to defer taxation until they are a basic rate payer in retirement, means pensions will still be the first choice for many savers.
此外，退休金的税费规定允许那些税率高的人们推迟纳税，直到退休后回到基本税率标准再进行纳税，这意味着退休金将会成为很多储户的首要选择。
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