税务机构

然后，本文从纳税服务意识转变、纳税人导向的税务机构改革、纳税服务平台建设和纳税服务绩效评价四个方面介绍了西方国家实施CRM的经验。

Subsequently , this paper introduces the experience of implementation of CRM in western countries in the change of service concept , taxpayer-oriented reform of the tax authorities , construction of tax services platform and performance evaluation of tax services .

按照经济区域设置税务机构；

To set the tax affairs organization according to the economic region ;

国务院关于地方税务机构管理体制问题的通知

Circular of the State Council Concerning the Question of Local Tax Authorities Management System

省以下税务机构设置的数理分析

Mathematical Analysis of Taxation Divisions Under Provincial Level

其它的记录由法庭，税务机构和邮局发出。

Other records are sent by the courts , tax agencies , and post office .

未向税务机构申报个人全部收入会受到严厉的惩罚。

There are severe penalties for failing to declare all your income to the tax authorities .

“新公共管理”给西方税务机构改革带来的变化为我国加强税务机构内部管理提供了经验。

The reforms of western taxation institutions brought by new public management provide experiences for China .

传统上，政策制定者对人们认为可提高竞争力的工具持支持态度，税务机构则对税收流失持反对态度。

Traditionally policymakers support a tool seen to enhance competitiveness , while tax collectors are against the loss of revenue .

其结果是许多税务机构在投入了大量资金所建的税务信息系统并没有取得预期的收益。

The result is that many tax agencies invested heavily in the construction of the tax information system does not achieve the expected benefits .

他们希望向税务机构隐瞒财富，但绝对希望展示给其它所有的人，她表示。

They want to conceal it to the tax authorities but they definitely want to display it to the rest of world , she says .

普通而言，适用于外国征税人的源头征税不会决议你在外国税务机构的最终税收责任。

Generally , taxes withheld at source by the applicable foreign payer may not be settle your final tax liability with the applicable foreign tax authorities .

这个夏天，很多瑞士私营银行家被建议留在瑞士度假，免得被美国或欧洲税务机构逮捕或骚扰。

This summer many of them were advised to holiday within Swiss borders rather than risk arrest or other forms of harassment by American and European tax authorities .

两套税务机构分设前的发票管理工作，仍按现行体制集中统一管理。

Prior to the establishment of two sets of separate tax organizations , the invoice management work shall be placed under centralized and unified management in accordance with the current system .

而后，各国便可在远比现在透明的税率基础上自由争夺投资，税务机构识别潜在滥用行为的能力也会得到加强。

Countries will then be free to compete for investment on the far more transparent basis of tax rates , and tax collectors will be better equipped to spot potential abuses .

支付任何合同款项前，承包商应向业主提交经乌兹别克斯坦共和国国家税务机构核准的免税申请。

Prior to making any payments under this contract , the Contractor shall submit a tax exemption application certified by the state tax authorities of the Republic of Uzbekistan to the customer .

新一轮税制改革要解决很多问题，诸如农村税费改革、税制结构优化、现行税务机构调整、出口退税制度改革等等。

Many problems need to be solved in the new taxation system reform , like countryside tax and fee reform , taxation system structure optimization , the present taxation organization regulation , etc.

只要税务机构对这些花费在国有工程的许诺金额满意，大学就能相对便宜地借到资金，有效地赢得其中的差额。

As long as the tax authorities are happy that the promised sum is being spent on the stated projects , a university can borrow cheaply and , in effect , earn a spread .

本表末项所列主管税务机构盖章是指负责该项审批业务的县（市）级税务机关加盖本级公章。

At the close of the certification ," Stamp of tax office " means official stamp at the level of the county ( city ) of China that is in charge of the said taxation .

作为联邦税务机构的美国国税局认可向官方慈善机构提供的捐赠，向慈善机构捐助者可以获得税收减免待遇，减少交税总额。

The federal tax agency , the Internal Revenue Service , recognizes donations to official charities . Those who give to charity may be able to get tax breaks and reduce the amount of taxes they owe .

目前，纳税评估已经成为我国基层税务机构强化税收日常管理的一项重要制度，是实现税收征管精细化、科学化发展的一种有效管理手段。

At present , tax assessment has already become an important system which strengthens current tax administration for basic tax authorities and an effective management tool that realizes delicate and scientific development of tax collection in China .

目前，国际上衡量税收征管是否有效的标准，一是看税法是否被税务机构正确、高效地执行；另一方面就是看税法是否被纳税人较好地遵守（遵从）。

Currently , the international measurement of the effectiveness of tax administration standards , first by the tax authorities to see whether the tax laws could be efficiently implemented ; the other is to see whether the taxpayers have good tax compliance .

即便到了1999年，胡润首次发布百富榜时，还是有许多新富豪强烈要求隐去姓名，害怕税务机构或其他政府官员注意他们。

Even in 1999 , when Hoogewerf first started publishing rich lists , many of the new wealthy were keen to keep their names off them for fear that it would attract the attention of the tax authorities or other government officials .

借鉴发达和新兴工业化国家改善税务机构的内部管理的经验，完善我国税务机构的内部管理可从组织机构、人力资源管理机制和绩效评估机制三方面着手。

We can absorb the management reform experience of developed countries and new industrializing countries , and improve the internal management level of taxation institutions . Now we can embark on the organization construction , human resources management system and performance assessment system .

在理顺税收执法权问题上，提出了将国税、地税合并，在全国组建新的、单一的国家税务机构的大胆建议；

In order to treat with the executive power of Tax law among the executive parts , it is suggested that a new and single national revenue office should be established , which is a combination of the internal revenue services and the local tax administrations ;

如果许可者在开始被合法征收或者随后被任何授权税务机构征收这类税，那么许可者须及时由采用者补偿这些税并加上许可者遭受的任何利息和罚金。

In the event that such taxes or duties are legally imposed initially on Licensor or licensor is later assessed by any taxing authority , then Licensor will be promptly reimbursed by adopter for such taxes or duties plus any interest and penalties suffered by licensor .

第三部分是影响我国税收管理成本的因素分析，分别从税源状况、税务机构设置、税收制度、征纳税环境和征税入的成本意识等方面对影响我国税收管理成本的因素进行系统分析。

The third part is the analysis on the factor influencing the tax administration costs of China which is carried out from the aspects of tax resource situation , tax organization structuring , taxation system , tax levying and paying environment and the cost consciousness of taxmen .

本文结合当前基层税务机构纳税评估工作规程，以纳税评估理论为基础，以承德市果品加工业纳税评估为例，以理论综述、现状分析、实践总结为逻辑思路，对纳税评估进行了研究。

Based on the basic working regulations and authorities of current tax assessment of fruit-processing industry in Chengde City , this article makes a research on tax assessment , which adopts many methods such as survey of theory , analysis of present situation and summary of practice .

影响征税成本的因素主要有：税收环境、税制的复杂性和征管模式、税务机构设置与分布、政府部门的征税成本意识、税务服务。

The main factors which influence the tax cost are : tax environment , complexity of the tax system and the model of tax collection and management , the design and distribution of tax agency , the consciousness of the tax cost from the government and tax service .

刍议优化税务培训机构基建管理

On Optimizing the Management of Infrastructure Construction in Tax Training Organs

税务代理机构可以为企业税收筹划提供专业化服务；

The tax agency can offer the specialized service for the enterprises ' tax planning .