税收监督 meaning in English
supervision of taxation
Examples
- Taxpayers ’ tax right is the fundamental right that taxpayers take in amortizing their private ownership , which includes the right of enjoyment , the right of decision , the right of intendance and the right of relief in tax
纳税人税权是纳税人因让渡自身的私有财产权而享有的税收基本权利,包括税收享用权、税收决定权、税收监督权与税收救济权。 - Particularly , taxpayer ' s tax right consists of the taxpayer ' s tax revenue right to use , right of being in know , right to participate in , authority to supervise , relieving right , etc . taxpayer ' s tax right has its origin and value existing
具体而言，纳税人税权由纳税人的税收使用权、税收知情权、税收参与权、税收监督权和救济权等具体权利构成。纳税人税权有其存在与运行的根源和价值。 - Firstly , this article begins with introducing the development and implication of just taxation principle , then i describe the embodiment of just taxation principle in the statute of corporate income tax . secondly , i illustrate the phenomena of unfair taxation appearing in the legislation , enforcement and using tax , then i observe and study on the harmfulness of unfair taxation in the theoretical and practical respects , and i analyze the reasons of causing unfair taxation . i think they are the influence of the legal idea of the tool doctrine of the law , the influence of the legislative view of " efficiency coming first , balancing justice " and the legal defects
首先，论述了税收公平原则的演进及其内涵，并分析了税收公平原则在现行企业所得税法中的体现；其次，概括了在定税、征税、用税方面的税收不公现象，继而从理论和实践层面上对现行企业所得税法中税收不公的危害作了考察，并对引起税收不公的原因作了分析，笔者认为是法律工具主义的法观念、 “效率优先、兼顾公平”的立法理念和法律缺陷三方面的原因；最后，对税收公平原则在我国企业所得税法中的实现提出了相应的对策，包括法观念和立法理念的转变、定税不公的立法完善、征税不公的整合治理和完善税收监督制度，以期促进我国企业所得税法税收公平原则之实现。