中央政府将大部分征税权移交给了地方当局。
The central government devolved most tax-raising powers to the regional authorities.
他们安排当地人，算是上层阶级和本地精英，竞拍当地收税权，这样罗马总是能获得最高竞价。
They would have local people, sort of higher class and local elites bid for the right to collect local taxes, and so the Romans would take the highest bid.
许多社区都有收税权，能够强迫个人捐款。
Many neighborhood associations or condominium associations have taxing authority, and can compel individuals to contribute.
其次，纳税人税权是纳税人的财产所有权所衍生的权利；
Secondly, taxpayer's tax right is a right derived of the taxpayer's property ownership.
税权是笔者在中西税制比较研究中概括出来的另一个新的概念。
The tax right is another new concept raised by author in the comparative studies between Chinese tax system and the West European one.
但是法官席认为这家俱乐部并没充分证明自己能享有这种免税权。
But the Tax Appeals Tribunal said the club had not adequately proved that it qualified for the exemption.
在浅析浅析了我国税权划分革新存在的有利条件后，本文给出了具体革新倡议。
After the analysis of the favorable conditions in the reform of division of tax power, this paper presents specific reform proposals.
现阶段，税权问题的研究主要集中在如何将税权在横向和纵向上更为合理的分配。
Nowadays, the research on tax power mainly focuses on how to allocate tax power more reasonable in horizon and in vertical.
本文指出了我国中央与地方税权划分存在的若干问题，并就其完善提出了一系列的建议。
This article points out problems in allocation of tax power between central government and local governments and makes some suggestions.
所以他们安排当地人，算是上层阶级，本地精英，竞拍当地收税权，这样罗马总是能获得最高竞价。
So they would have local, sort of higher class, local elites, would bid for the right to collect local taxes, and so the Romans would take the highest bid.
这些反对者包括热衷单一税制的爱沙尼亚，还有英国和爱尔兰，两国用神学上的异议来终止布鲁塞尔的税权。
The opponents included flat-tax happy Estonia, as well as Britain and Ireland, both countries with theological objections to ceding tax powers to Brussels.
财政分权度是研究财政分权问题的关键性指标，以税权的划分来衡量财政分权度是目前国际上较为通行的做法。
At present the common approach to measuring the degree of financial power in the world is based on the division of taxing power.
法权视野下的国家税权虽然是权力与权利的统一，但权力却只能是税权运行的日常表征，而不构成它的本质特征。
National tax power and right were the unity of power and right, but power was characterized by its routine.
我国于1994年实行分税制财政体制，对税权进行了配置，但从多年运作的情况看，这种税权配置存在不少问题。
China implemented the financial system of the allocation in 1994, disposed the tax right, but seen from situation operated for many years, many questions exist.
面对我国日趋严重的生态环境问题，环境税的开征逐渐被提上议事日程，同时，环境税的税权划分问题也日益受到关注。
Facing increasingly serious ecological and environmental problems in China, the introduction of the environmental tax is on the agenda as well as the division of the environmental tax power.
与主权债务价值有关的资产投资者还是可以通过购买主权CDS来规避承受风险，但是这种免税权适用于哪种财产尚不明确。
Investors in assets that are correlated with the value of sovereign debt will still be allowed to hedge their exposure by buying sovereign CDSs but it is unclear to what assets that exemption applies.
对此，将从税收立宪的三个重要维度，即税收法定主义、税收公平主义和纳税人权利保护三个方面进行国家税权制约价值的分析。
For this point, this part will study the value of national tax power and right restriction on the tax legalism, tax fair and protection of taxpayers 'rights.
出于同一原因，市场与资本无法通过谈判来保护自己，在历史变迁中中国无法形成类似于英国的契约性税收机制从而约束课税权力。
And for the same reason, the market and capital couldn't protect themselves through negotiation and gave birth to such mechanism as done in England.
对此，将从其他国家关于国家税权制约机制的设计与运行出发进行比较，从具体制度对抽象理念的承接中总结国家税权制约的域外经验。
This part will sum up experience by analyzing system design and operation of national tax power and right restriction of different countries. The forth part will return to national conditions.
一项新的所得税制变革以后，纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用，在这个过程中将产生标准值与目标值的偏差。
After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.
一项新的所得税制变革以后，纳税主体要通过税收筹划行为进行纳税义务的履行和纳税权利的使用，在这个过程中将产生标准值与目标值的偏差。
After a new income tax system reform, the main taxpayers fulfill the tax obligation and use the tax right by the tax planning, and the normal value deviates the target value in this process.
应用推荐