征税机关 meaning in English
government revenue collecting offices
Examples
- Tax assessment rule is widely used to confirm the amount of tax due by the tax department in almost of country
税款核定是征税机关在征收税款过程中采取的一项税款确认制度。 - Tax assessment rule consists of the power of tax assessment the tax assessment process and the method of tax assessment . the tax department must use the power under the statutory procedure and method
税款核定制度包括税款核定权、税款核定程序和税款核定方法，征税机关必须按照税法的规定程序、方法合理行使税款核定权。 - In practice , influenced by the traditional tax theory , the taxpayers could not understand the necessity of national tax collecting . they have to pay taxes because of the mandatory rules of country law
征税机关的征管以监督打击为主，征税机关在思想认识上把纳税人设想为偷税逃税者，不相信纳税人能够依法自觉纳税，为此，制定了各种各样的规定防范纳税人。 - If the taxpayer can not meet obligations - the burden of the proof prescribed by tax laws to declare the amount of tax due or persuade the tax department to confirm the reasonable of the amount of tax due , the tax department has the power vested by tax laws to assess the taxpayer ' s due . the tax assessment rule is base on equal principle and efficiency principle
税款核定制度是因为纳税义务人不能承担法律规定的举证责任，说明其应承担的具体纳税义务量，或者说服征税机关承认其宣示的具体纳税义务量，而由征税机关根据税收平等原则，按照税收效率原则的要求，运用法律赋予的税款核定权确定纳税义务人应纳税款的制度。 - By now , the tax - revenue equality principle and taxation fairness doctrine based on " contract spirit and equality principle " require the position of all the subjects of taxation - law system - the country , tax bureau and taxpayer , are equal of law too , thus the article make a tentative study of the equal value which conceiving in taxation law system
推至现代，建立在“契约精神和平等原则”基础上的税收平等原则和税收公平主义则要求税收法律关系的全部主体一一国家、征税机关和纳税主体，考察其彼此之间的平等和公平关系。基于此，本文对税收法律关系中所蕴涵的平等价值作了初步探讨。