1) tax declaration
纳税申报
1.
The legal system of tax declaration has been established in countries around the world.
纳税申报是税收民主的一种具体体现形式,基于此,世界各国普遍建立了纳税申报法律制度。
2.
Tax declaration is the key link of modern tax collection and administration also is foundation and the key project of modern management purpose mode.
纳税申报是现代税收征管流程的中心环节,也是我国现代化征管目标模式的基础和重点。
3.
As an important content of tax administration, tax declaration system has been extensively valued by every country.
纳税申报制度作为税务管理的重要内容之一,受到了各国的广泛重视。
2) tax return
纳税申报
1.
After 1994 taxation reform , the Tax Bureau of Chine has established a new taxation management pattern , which is based on tax returns and high-quality service , centralized taxation and key-point inspect supported by the computer network endeavoring to maintain taxation management and new taxation co-coordinated .
1994年税制改革后，国家税务总局为了确保税收征收管理和新税制协调运行，建立和推行了“以纳税申报和优质服务为基础，以计算机网络为依托，集中征收，重点稽查”的新征管模式。
4) declaration of tax at zero tax rate
零纳税申报
5) declaration of tax at negative tax rate
负纳税申报
补充资料：纳税人可以采取邮寄等方式办理纳税申报或者报送代扣代缴税款报告表的权利
纳税人可以采取邮寄等方式办理纳税申报或者报送代扣代缴税款报告表的权利：税务机关应当建立、健全纳税人自行申报纳税制度。经税务机关批准，纳税人、扣缴义务人可以采取邮寄、数据电文方式办理纳税申报或者报送代扣代缴、代收代缴税款报告表。 数据电文方式，是指税务机关确定的电话语音、电子数据交换和网络传输等电子方式。――――《中华人民共和国税收征收管理法实施细则》第30条
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条