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如何培育地方税源经济是当前的新课题。How to develop the economy of tax fund is a new problem now.

如何加强对税源的监控是我国税收事业的重要课题。How to control tax resource is the very important thing in China.

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确立房地产税收在地税中的主体税源地位已成为国际趋势。The real estate tax as a main tax source has become an international trend.

税源监控管理是税收管理的核心和基础。The tax source management is the core and foundation of tax administration.

税源管理是税收管理的重中之重。Tax source administration is the most important part of revenue administration.

它作为我国的主体税种,税源大、税负弹性也大,存在很大的筹划空间。It is main tax category in our country. Its tax source is wide and tax burden elasticity is great.

重点税源监控是税务管理的一项重要基础工作。The monitoring and control of key tax sources is of fundamental importance in taxation supervision.

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税源划分明确,分国税、都道府县税和市町村税。The division of sources of tax among different levels of Japanese governments is also made explicit.

再次,他将某些税源专门用于偿债,其优先权高于其他支出。Third, he dedicated certain revenue sourcesto repayment of the debt, with priority over other spending.

为了防止税源流失,最近美国国内收入局将目标锁定在离岸银行帐户上。Recently , the Internal Revenue Service has targeted offshore bank accounts as a source of lost tax revenue.

系统采用了空间分析和税源图表统计,提高了税源管理的直观性、可视性。The system adopts spatial analysis and chart statistic of tax source to improve the intuitiveness and visibility.

税源监控制度是解决征税主体与纳税主体之间信息不对称这一结构性问题的必要制度安排。Tax source monitoring system is the essential system to solve asymmetry information between tax collectors and taxpayers.

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他认为,未受保的人群代表的是“潜在税源”,而新型的“医保交易制度”将能促进竞争。He argued that the uninsured represent a “hidden tax”, whereas new “health insurance exchanges” would bolster competition.

税源管理是依法治税、依法征管的基础,是决定税收征管水平的重要方面。Tax source management, on which tax administration and taxation by law are based, is a significant determinant of taxation level.

分别阐述了税源监控信息化与国家税收的关系和税源监控信息化管理的发展趋势。The paper expatiates on the definitions of tax resources supervision, informationization, tax affairs informationization and ITRS.

对于上述系统中没有的涉外重点税源企业,要单独建立档案。A single archive shall be established for the foreign-related key tax source enterprises that do not exist in the aforesaid System.

第三部分则是对国外解决区域税收与税源背离问题的经验的介绍和借鉴。The third part is to solve the regional tax on foreign sources of tax revenue from the issue with the introduction and learn from experience.

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通过在强化税源管理中优化纳税服务,降低税务机关的征税成本和纳税人办税成本,提高工作效率。By strengthening the management of tax sources, the tax authorities can lower tax costs and improve efficiency and optimize taxpayer services.

税收与税源的关系问题一直是财税界和经济法学界都较为关心的问题。The scholars of taxation and economic-law have been more concerned about the issue of the relationship between the tax revenue and its sources.

以五种主要转移类型为标志,跨国公司税源的地区间转移呈现出日益复杂的状况。Characterized by five major types, trans—regional transfers of tax sources of multinational companies have been becoming increasingly complicated.