along with the development of economy and the reform of tax collection and administration in our country, tax compliance is concerned.
近年来,随着我国经济发展和税收征管改革的深入,纳税遵从问题也受到各界的广泛关注。
the operation of the foreign account tax compliance act (fatca) has already been postponed for a year because of the immense problems that it is going to cause global investors.
考虑到对全球投资者带来的巨大影响,外国账户纳税法案(fatca)的实施已推迟了一年。
conclusions on tax compliance costs are different because of different national situations, tax system and perspectives.
税收管理的目标是设计有效的管理制度,以最大限度地减少税收不遵从行为的发生。
management factors includes collection system, management level, tax compliance degree.
征管因素中主要包括征收体制、征管水平和纳税水平。
the foreign account tax compliance act was passed by congress last year and comes into force in 2013.
the size of tax compliance costs means taxpayers in tax-related matters for the money cost, time cost and psychological cost of the tax burden.
税收遵从成本是纳税人为履行纳税义务所付出的费用或代价。
it then summarizes experiences of reducing tax compliance cost in both the usa and australia. finally, the paper puts forward some suggestions on how to reduce tax compliance cost in china.
last year, it was reckoned, more than half the improved tax compliance was 「voluntary」.
经计算,去年有超过一半的改良依法纳税是「自愿的」。
this thesis is about the theory of tax compliance. based on the practical situation in china, the key to achieving tax compliance is the rule of law in taxation field.
that may take another year or so, so the state is left with a sitting taoiseach who does not qualify for a tax compliance certificate.
这可能得花上一两年的功夫,那么爱尔兰就有了一位纳税证书不合格现任的总理。
these deals would ensure tax compliance without forcing banks 「to commit any treachery with their clients」.
这些协议可以保证让纳税人遵从于税收而不用迫使银行「背叛他们的客户」。
actually, tax compliance and tax noncompliance are always divided into many different types. tax losing is also divided into tax losing in narrow sense and tax losing in broad sense.