From the persepective of the tax-related main part,this paper tries to pide the taxation power into the civilian taxation power,the government taxation power and the international taxation power.
从涉税主体的角度加以审视,把税权划分为国民税权、政府税权和国际税权。
Perfecting our local tax power is the need to develop the public financial function of the local government and the requirement of the tax reform,but also the need to keep the advantage of tax resources and prevent tax loss.
完善我国地方税权既是发挥地方政府公共财政职能的内在要求 ,配合税费改革的需要 ;也是各地保持税源优势 ,防止税收流失的需要。
International fiscal communities believes that interlocal tax competition is a double-edged sword.
国际财政学界普遍认为地方政府间税收竞争是一把双刃剑:一方面,适度的税收竞争有助于发展经济、限制政府规模无限制扩大等;另一方面,过度的税收竞争会导致地方政府财政收入明显下降,从而影响政府职能的有效履行。
Speculation on the Taxation Power Division between the Central Government and the Local Government in China;
对我国中央与地方政府税权划分的思考
financial claims of government
政府债权,政府征税权
The government have a mandate from the people to Increase taxes
民众授权政府增加税收
The government has a mandate from the people to increase taxes.
民众授权政府增加税收。
The Concept of Taxpayers Right and the Relationship between the Government and Taxpayers;
纳税人权利理念与“政府—纳税人”关系的转型
The Principle of Legalism of Tax Revenue and the Government s Tax Legislation Power;
税收法定主义原则与政府税收立法权的界定
The government has been mandated to revise the tax system .
政府被授权修改税收制度。
The governmental agency authorized to collect these duties.
海关被授权征收这些税收的政府机构
The Competition in the Governmentson Our System of Finance Decentralization;
论我国财政分权体制下的政府间税收竞争
Allocation Choice and Fiscal Influence of Intergovernmental Tax Decentralization
政府间税收分权的配置选择和财政影响
Thinking about the Abuse of Power of Local Government Administration in Tax Competition
对税收竞争中地方政府行政权力滥用的思考
The tax power enabled the government to finance its war debts.
征税的权力使政府有能力偿还战争债务。
A government has to exact taxes from the taxpayer
政府必须向纳税人征税。
The government of a sovereign state.
政府主权国家的政府
They have the power and ability to avoid paying taxes without fear of government reprisal.
他们有权力和办法逃漏税而不必害怕政府的惩罚。
Annual act of the british parliament which give the government power to raise taxes as propose in the budget
英国议会法案，该法案授予英政府按预算中的建议征税的权力。
Finnish municipalities have a strong self-governing status and have the right to level taxes.
芬兰的各个市政府有很强的自治性，并且有权征税。
The Essence of Corporation Tax:An Emolument of Government Enforcing State Indirect Substantial Property Rights;
税收的本质:政府行使企业国家间接物质产权的报酬