According to statistics, the tax revenue collected from people who pay tax at the rates of 25% and 30%, only accounts for 6% of the tax revenue under this category, and only 0.5% the total tax revenue.
据统计，税收收入从人谁纳税率在25 ％和30 ％，仅占6 ％的税收收入这个类别下，只有0.5 ％的税收总额。
If, without any justified reason, the transfer price submitted by a taxpayer is obviously lower than the market price, the tax imposition authorities shall verify the transfer price and ensure the concordancy of the price for tax assessment of each tax category according to relevant information.
纳税人申报的转让价格明显低于市场价格且无正当理由的，征收机关应依法根据有关信息核定其转让收入，并保证各税种计税价格一致。
Tax of this category is not levied on starting gun paper used in physical culture, and firecracker gunpowder lead wire.
体育上用的发令纸，鞭炮约引线，不按本税目征收。
The levying scope of this tax category includes vanishing cream, facial oil, floral water, hair oil, lactogogue method, wave hair water, rinse essence, face washing milk, polishing grease, face mold, massage grease, hair-washing water, hair-care element, perfumed soap, bathing liquid, hair gum, as well as other skin and hair care products.
本税目征收范围包括：雪花膏、面油、花露水、头油、发乳、烫发水、染发精、洗面奶、磨砂膏、局油膏、面膜、按摩膏、洗发水、护发水、护发素、香皂、浴液、发胶、摩丝以及其他各种护肤护发品等等。
The enterprise tax income belongs to one of the most popular tax categories in nowadays world and it is also the main kind of tax category for the enterprises to take into account for the purpose of rate paying design for the following two reasons relative to the turnover tax. One of the characters of the enterprise tax income is that it relates to the every aspects of the enterprises production and management from the conformation of the income, deduction and apportionment of the charges to the collection of the costs; the other one is that it has a bigger scope for the rate paying design and then can bring obvious benefit for the reason of the favorable revenue regulated by the enterprise tax income regulations.
企业所得税是当今世界最流行的税种之一，也是企业进行税收筹划时主要考虑的税种，因为相对于流转税而言，它有两个特点：一是涉及企业生产经营的各个方面，从收入的确认、费用的扣除或分摊，到成本的归集等；二是企业所得税法规定了较多的税收优惠，这样就使该税种的纳税筹划有较大空间，通过筹划也能给企业带来明显的效益。
Article 23 The contents of the invoice-receiving and purchasing book mentioned in Article 16 of the Methods shall include the name of the unit and individual using the invoice, the trade they belong to, economic type, the method of invoice purchase, the category of invoice ratified for purchase, the name of invoice, the receiving and purchasing date, the amount approved for purchase, start-stop number, record on breach of rules, signature of invoice receiver and purchaser, the tax authori
第二十三条《办法》第十六条所称发票领购簿的内容应包括用票单位和个人的名称、所属行业、经济类型、购票方式、核准购票种类、发票名称、领购日期、准购数量、起止号码、违章记录、领购人签字、核发税务机关等内容。
Because of the lack of legal act in tax law in Chinese traditional tax law research, author starts to study it, which is the same basic category as the legal relations of tax.
与税收法律关系同样都为税法学的基本范畴，但税收法律行为的研究在传统税法学理论中却付之阙如，本文即对此作出了探索性的研究。
This article put forward further suggestions by reforming the added-value tax type, collection range, the inner structure of tax category.
因此建议从增值税类型、征收范围、税制结构的合理调整三方面加以改革。
Chapter 1 first describes origin of local contribution, and then relates the local contribution from the characteristics, category, time, management, from this we can see the local contribution have become the relative complete system in Tang Dynasty, beside this, the thesis analysises the differences and similars among the contribution, tax.
第一章首先叙述了土贡的渊源，然后对唐代的土贡从特点、类别，进贡的时间和管理方面作了论述，可知土贡在唐代已成为一种较为完备的制度，文中并对贡、赋、进奉彼此之间的异同作了分析。
Since tax mainly influences technological progress capital, the capital category this paper use is deprecation, manpower capital, and fund cost. The income forms of technological progress of independent development are sales revenue and royalty payment.
由于税收主要以资金形式影响技术进步，因此，本文在分析税收与企业技术进步的关系中，使用设备折旧成本、人力资本、资金成本的分类方法。
The effect of current personal income tax on narrowing the property income gap is not obvious, mainly due to the implementation of category levy system of personal income tax and the proportional tax rate provisions of personal income tax related to property income. 5.
当前个人所得税在调节居民财产性收入差距的效果不明显，主要原因是我国个人所得税实行分类征收制以及财产性收入的相关个税税率规定均实行比例税。
The household tax of Turfan area is a complex tax, which is diversified in the category, rate and amount of taxation.
吐鲁番地区的户税是多税目、多税率和多税额的复合形式税，而且在户税征收中，定户等所依据的资产除菜地外不包括其他土地。
Chapter ⅲ is the type of property transfer tax, real estate tenure tax category is the fourth chapter, briefed the property tax elements and the characteristics of tax elements, and its horizontal international comparisons.
第三章是房地产流转税类，第四章是房地产保有税类，分别介绍了房地产流转税和保有税的税制要素以及税种特征，并对其进行横向的国际比较。
Business tax shall be collected under the tax category of " service industry " on the brokerage for stock transactions, the annual fee to seat management and the listing fee charged on services of providing transaction sites for securities brokers and listed companies.
对证券交易所为券商和上市公司提供交易场所等服务收取的股票交易经手费、席位管理年费、上市费，应按“服务业”税目征收营业税。
The writer considers that the legislation right should belong to the legislature, because property tax is a kind of local tax collected through out the whole country, and the legal norms concerning the taxation elements belongs to the category of substantive law.
笔者认为物业税是拟在全国范围内普遍征收的地方税，而且关于其课税要素的法律规范属于实体法的范畴，因此其立法权应该归属于立法机关。
Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category.
纳税义务人兼有税法第二条所列的二项或者二项以上的所得的，按项分别计算纳税。
4Every category of temporary difference and deductible loss, the amount of the deferred income tax assets or deferred income tax liabilities which are recognized during the presentation period, and the basis for the recognition of the deferred income tax assets; and
对每一类暂时性差异和可抵扣亏损，在列报期间确认的递延所得税资产或递延所得税负债的金额，确认递延所得税资产的依据。
When the central government grants tax legislative power to local governments, it should insist on prudent principle according to laws, make specific consideration to different category of taxes, strengthen supervision and introduce supporting measures.
中央在赋予地方税收立法权时要依照法律，坚持稳健性的原则，具体税种具体分析，加强对地方税收立法的监督和指导，并出台相应的配套措施。
Sociology of law is to study the relationship between law and society, inheritance tax system as a member, belongs to the category of economic law.
法社会学是研究法律与社会关系的学科，遗产税作为税收体系中一员，属于经济法的范畴。
The individual income tax collection and administration of tax administration department belongs to the category of superstructure.
政府税务部门对个人所得税依法进行征收和管理，属于上层建筑的范畴。