1.
Study on Tax Sovereignty under the Economic Globalization Background;
经济全球化背景下的税收主权问题研究
2.
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
3.
Analysts on Tax Right s Allocation in Current Tax System Reform:From Perspective of Tax-involved Main Body;
论当前税收制度改革中的税权配置:基于涉税主体角度
4.
A Comparative Study on Taxing Power of Sub-central Governments in OECD Member Countries and China:from the Viewpoint of Tax Autonomy;
OECD成员国与我国地方税权的借鉴研究——基于“税收自主权”角度的分析
5.
source jurisdiction
收入来源税收管辖权
6.
On the Harm of Taxation Imparity to Legal Equality of the Commercial Subjects and Overcoming;
税收不平等对商主体平等权的危害及克服
7.
The Congress shall have power to lay and collect taxes, duties, imposts and excises.
国会有权规定并征收税金、关税、捐税和消费税。
8.
The government have a mandate from the people to Increase taxes
民众授权政府增加税收
9.
The government has a mandate from the people to increase taxes.
民众授权政府增加税收。
10.
Taxes are mainly of two types: direct taxation and indirect taxation.
税收主要有两种：直接税和间接税。
11.
Taxation Legalism and the Improvement of Taxation Legislation in China;
税收法定主义与我国税收立法的完善
12.
The Game Analysis of the Enterprisers that Develop Independent Intellectual Property Right and Tax Authorities;
开发自主知识产权的企业与税收当局的博弈分析
13.
On the Restrictive Mechanism of Tax Right;
论社会主义初级阶段市场经济条件下税收权力的制约机制
14.
On Safe Guarding the Right of Taxpayer to Promote Tax Compliance in China;
纳税人权利与我国税收遵从度的提升
15.
Keynesian thought of taxation
凯恩斯主义税收思想
16.
tax revenue in developed capitalist countries
发达资本主义国家税收
17.
VAT and the Consumption Tax were levied and administered by the State competent departments of taxation, while the Business Tax was collected and administered by the local competent departments of taxation.
增值税和消费税由国家税收主管部门征收和管理，营业税由地方税收主管机关征收和管理。
18.
Domestic vertical tax competition is the must of tax decentralization.
国内纵向税收竞争是一国税收分权的必然产物。