| 1. | Our country ’ s present law of tax collection and management does not have related rules for the collection and management of electronic commerce tax
我国现行税收征管法还没有实际规制电子商务税收征管的法律规范。 |
| 2. | The former is the rights the constitution granted , and the latter is the rights in general legal meaning , which is the rights the tax administration law granted
纳税人的一般险权利则是一般法律意义上的权利，主要是税收征管法赋予纳税人在税收征纳过程中所享有的权利。 |
| 3. | Revenue from tax legal doctrine was accepted by legislation through ( ( constitution ? , ( ( the law of administrative taxation } ) , ( ( the law of legislation ) )
在社会实践层面上税收法定主义在我国的确立主要是通过《宪法》 、 《税收征管法》和《立法法》三部法律完成的。 |
| 4. | The appearance of electronic commerce , proposes new challenge to many systems such as current finance , tax and law . it also brings enormous impact to the law of tax collection and management
电子商务的出现,对现有的金融、税收、法律等制度提出了新的挑战,给税收征管法的各项制度带来了极大的冲击。 |
| 5. | It is proposed to start from the legal systems of tax collection law , tariff law and other currently enforced laws ; also any further improvement should be on the basis of diverse methods for e - commerce tax collection
可以从税收征管法、关税法、其他现行税法等法律制度和加强我国电子商务税收征管的其他措施上进一步加以完善。 |
| 6. | And these limitations will hamper development of our country ’ s economy and society . so it is necessary to find some effective ways to change the situation . and this is just the subject of the thesis
因此研究分析《税收征管法》及其《实施细则》存在的不足及施行过程中遇到的问题,并提出相应对策,无疑具有重要的理论和现实意义。 |
| 7. | Article 17 a taxpayer engaging in production or business operations shall in accordance with the provisions of article 12 of the tax administration law establish account books within 15daysofthedateofissueofits business licence
第十七条从事生产、经营的纳税人应当依照税收征管法第十二条规定，自领取营业执照之日起十五日内设置帐簿。 |
| 8. | Article 34 the term " proof of tax payment certificate " as stated inarticle22 of the tax administration law shall refer to the various types of tax paid certificates , tax memos , revenue stamps , withholding certificates and other documentation of tax payment
第三十四条税收征管法第二十二条所称完税凭证，是指各种完税证、缴款书、印花税票、扣(收)税凭证以及其他完税证明。 |
| 9. | Article 5 the term " taxpayer " as stated in the paragraph two ofarticle9of the tax administration law shall refer to a unit or individual not engaging in production or business operations , but obliged to pay tax pursuant to the provisions of the law and administrative legislation
第五条税收征管法第九条第二款所称纳税人，是指不从事生产、经营活动，但是依照法律、行政法规规定负有纳税义务的单位和个人。 |
