征税权

一国在尊重他国主权和遵守国际税收惯例的前提下，便可独立自主地行使征税权。

If one country respects other countries ' state sovereignty and international taxation consuetude , it can perform right of taxation independently .

官吏既然掌握着公共权力和征税权，他们就作为社会机关而凌驾于社会之上。

In possession of the public power and the right of taxation , the officials now present themselves as organs of society standing above society .

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 .

巴斯克自治区与临近的纳瓦拉（navarra）自治区享有自主征税权。

The Basque country and adjoining Navarre collect their own taxes .

征税权是国家的一项重要的公权力。

Imposing tax is an important public power of the state .

公民财产权与国家征税权的价值冲突与契合

The Value Conflict and Correspondence between Property Right and Tax Power

税收法定原则是控制国家征税权的基本路径。

Taxation Legalism is the basic routine to control the tax power .

政府债权，政府征税权二、公民、政治权利

Financial claims of government II . Civil and Political Rights

企业恶意注销后国家征税权的法律保护

Legal Protection of the State 's Taxing Right after the Malicious Termination of Enterprises

对国家征税权进行宪法约束之必要性探讨

Analysis on the Necessity of Constitutional Restraint on State 's Power of Imposing Tax

因此，在宪政基础上，征税权与劳动权是协调统一的。

Therefore , taxation rights and labor rights are coordinated and unified based on constitutionalism .

税收法定原则目的是从形式上控制国家征税权，它对于税收立法权的纵横配置有着重要的指导作用。

The principle plays an important guiding role in the cross-arrangement of tax legislative power .

国家税权又细分为征税权、国家税收立法权；

The country power includes the power of taxation collection and the power of taxation revenue legislation ;

对跨国纳税人的直接投资中的营业所得，采用常设机构原则，由常设机构所在国享有独占征税权。

That is , the country that the general permanent establishment lies in has the exclusive taxing right .

国家税权则是国家所享有的税收执行权，即征税权与用税权。

National tax power is the executive power of the state , i.e. the power of levy and use .

不过，由于拥有征税权，各国政府有能力提供可靠的担保。

The governments can however , provide a guarantee that is credible because they have the power to tax .

税务部门代表国家行使征税权，担负着为国聚财的重任。

The tax departments impose taxation on behalf of the country and take responsibility for collecting wealth for the country .

这会把将征税权出售给外国政府，导致我们对国内的管控甚至比管控自己更加困难。

It 's the selling of taxation powers to foreign governments over whom we have even less democratic control than our own .

一直以来，税收都以筹集财政收入作为主要目的，强调征税权的保障与维护在所难免。

Tax law always aims at raising financial revenue , therefore emphasizing on the guarantee and maintenance of taxation right is common .

欧元区成员国成立了一家共同的央行，但拒绝将对本国公民的征税权交予一个共同的机构。

Participating States established a common central bank but refused to surrender the right to tax their citizens to a common authority .

第三部分我国征税权宪法控制的现状评析，主要分析了我国征税权宪法控制存在的问题及其原因。

The third part is actuality of taxation constitution control in China , mainly analyses problems and causes of Chinese taxation constitution control .

但从人的基本人格和尊严的保护来看，征税权与劳动报酬权能够在终极价值上得到协调。

But considering from basic dignity of human personality protection , taxation right and labor payment right can be coordinated in ultimate value .

宪政下的税收法律制度应以对国家征税权的严格控制和公民财产权的保障为基本原则。

Taxation laws as a part of constitutionalism should abide by the principles of strict control over nation taxation right and citizen property right .

征税权在法权意义上属于人民，其限度在于弥补必要的公共成本，税收国家是宪政的必然要求。

The power to tax in the sense of law belongs to the people , to the extent that it makes up the necessary public costs .

国家征税权不能无度行使，公民人性尊严是国家征税权的限度。国家征税权的限度可以获得经济解释。

The tax power can not be executed without control , and its limitation which could be explained from an economic perspective lies in the human dignity of citizens .

文章分析了我国征税权实施过程中存在的主要问题，认为可以分为征税权的滥用和征税权的侵蚀。

This paper analyses the main problems of actualizing the taxation authority in our country , the problem can be divided into abusing taxation authority and corroding taxation authority .

征税权是国家公权力，是国家取得税收收入的权力，它包括征税立法权和征税行政权。

The taxation right is a public authority power , which is a power for the state to get tax revenue . It includes tax legislative right and tax administrative right .

对于跨国所得，传统上是通过常设机构标准来划分来源国和居住国的征税权，但跨国电子商务活动却对这一标准提出了挑战。

Traditionally , permanent establishment standard is employed to split the transnational income between source country and resident country . But international E-commerce has brought a great challenge to this standard .

在革命斗争中，形成和发展了税收法定原则和税收公平原则，为现代各国实现征税权宪法控制打下了理论基础。

In the revolutionary struggle , it gradually formed and developed taxation legal principle and taxation fairness principle , which set the theory base for modern country-to-country achieving taxation constitution control .

该原则的实质在于对国家的权力加以限制，即要求国家征税权的行使，须得到全国人民通过其代表机关制定有关法律为依据。

Its essential is to restrict country 's power , and it requires the exertion of the right of imposing tax must be according as the law constituted by the people delegation .