The taxpayer-oriented concept of finance law is the starting-point and the end-result of finance law s basic theories,so the specific problems in economic and social progress should be solved by taking a full advantage of the allocation functions of .
以纳税人为本的财政法理念是财政法基本理论的出发点与归宿。
The new law of the tax levy and administration has strengthened the view to serve the taxpayer.
我国新的税收征管法进一步强化了为纳税人服务的观念。
Exploration to Tax-service Based on Need of Tax-payer;
基于纳税人需求导向的纳税服务探讨
Optimizing the Tax Payment Service According to the Tax-payer-oriented Mentality in Chinese Taxation Agencies: Significance and Measures;
论我国税务机关以人为本优化纳税服务意义及措施
Taxpayer:we can do like that.But sometimes we serve the clients without receiving fees?
纳税人：有时为客户服务不单计佣金，怎么办？
Foreign individuals can appoint a tax agent to handle their IIT filing.
纳税人可以委托税务代理人代为办理税务事项。
Study on Taxation Service in the View of Taxpayers Rights Theory;
纳税人权利保护视角下的纳税服务研究
Members of the service staff shall be exempt from dues and taxes on the wages which they receive for their services.
服务人员就其服务所得之工资免纳捐税。
Taxpayer:well, let me introduce my office at first.We provide liaison service for our general establishment.
纳税人：我们办事处是为总公司在中国提供联络服务的。
Taxpayer: We paid the business tax on the income we received, according to the service item of the tax law.
纳税人：我们就取得的收入按服务业缴营业税。
A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf.
纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。
Taxpayer: what do you mean by the taxable services?
纳税人：什么是应税业务？
A tax payment guarantee property inventory shall only be deemed to be valid after the taxpayer and taxation authority have signed it and affixed their seals.
纳税担保财产清单须经纳税人和税务机关签字盖章后方为有效。
As taxation officials, you have the responsibility to introduce to tax-payers knowledge of tax collection.
身为税务人员, 有义务向纳税人介绍有关税收的知识。
Tax payers have the right to bring administrative prosecution to court when they object to the administrative enforcement of property seizure,detainment or freeze.
纳税人有对税务机关查封、扣押、冻结财产等行政行为不服，而向法院提起行政诉讼的权利。
Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers.
法律、行政法规规定负有纳税义务的单位和个人为纳税人。
A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.
担保书须经纳税人、税担保人和税务机关签字盖章后方为有效。
The net savings to taxpayers after debt service is subtracted are projected to be more than ＄ 200,000 a year.
预计它在扣除债务服务费用之后每年将为纳税人净节约20多万美元。
Research on Optimizaing Tax Revenue Service
优化纳税服务研究——基于浙江国税系统纳税服务的实践
