As far as macroeconomics is concerned , more and more enterprises care about tax - planning , which certainly will exert lever function of taxation on adjusting national economy . this phenomenon will also forcefully develop tax agency service and help taxation law and policy perfect 在宏观上，它的意义主要表现税收筹划活动的普遍开展有利于发挥国家税收调节经济的杠杆作用，能促使国家税法及政府税收政策不断改进和完善，有利于我国税务代理业的发展。
The dissertation emphasize : the legal relations of taxation is defined by taxation laws , developed during taxpayer nation and collection power , during which is the rights and duties " of them ; it is made up of four legal relations of taxation between the three main parts ; therefore , the core content of taxation basic law is the design about rights and duties of tax collection and payment , and those should be regulated as parts of laws during the taxation basic law 本文认为，税收法律关系是由税法确认和调整的，在国家税收活动中各方当事人之间形成的，具有权利义务内容的社会关系；税收法律关系是由三方主体间的四重法律关系所组成，其基本内容是征纳双方的权利和义务；其本质属性是平等性。鉴于此，作为以税收法律关系为调整对象的税收基本法，其核心内容应是对征纳双方权利义务的设定；税收基本法应以征纳权利义务关系为线索来组织完整的逻辑结构，并将征纳主体的权利义务直接在税收基本法中明确规定。
It should jointly result from many factors , i . e . rapid expansion of personal assets among german inhabitants and their sharply rising demands for pension security in private hands as well as their value change , const ruction of european interior market and deregulation , tax policy incentives by the federal and enterprises ’ impulse to diversification 它是德国近来居民个人资产和私人养老需求急剧膨胀、价值观转变、欧洲内部市场建设和管制放松、国家税收政策鼓励以及企业多元化创新冲动等诸多因素合力的结果。
Tax subrogation is a right refers to the taxpayers for tax arrears , property rights , tax authority can recourse to the debtor of the taxpayers in accordance with the law to tax withholding power . and the author compare the subrogation rights of creditors with the tax subrogation , they have obvious differentiation . the main differentiation lie in the subject of exercising the subrogation is different , the status of the party is different , the legal fact of bring the power of subrogation is not same , purposes and results of them are different , applicable legal norms are different 在税收代位权当中,笔者重点对税收代位权的概念、税收代位权的确立、税收代位权行使的要件、行使的方式、行使的范围和行使的效力作了详细的论述,最后对税收代位权的实务问题发表了一些粗浅的看法,从而加深了对税务机关职权的认识,提高了税务机关行政执法的积极性,便于充分保护税务行政相对人的合法权益,减少了由于税务行政相对人的怠于行为而给国家税收带来的重大损失。
For this , starting with market economic subjects in a broad sense , this paper list harms of illegal affiliate transactions in such five aspects as the harms to appreciation and saving of state assets , to national administration of tax revenue collection , to interests of investor and creditor , to interests of horizontal competitors , hoping to catch enough attentions of theoretical sphere , legislative organizations and government supervision departments 据此，本文从广义的市场经济主体的角度出发，列举了非法关联交易对国有资产保值增值、对国家税收征管、对投资者和债权人的利益、对同业竞争者利益等五个方面的危害，希望引起理论界及国家立法机关、政府监管部门足够的重视。
In order to maintain national benefit and secure our tax system , research over china ' s transfer pricing tax system as well as doing rational discuss and practical analysis will be helpful for us to understand the behaviour of evade taxes , rise our ability to prevent such behaviour , and gradually perfect relative law . only in doing this can we prevent such evade taxes behaviour done by multinations and therefore carry on a law control . this is one of a most important tasks in the development of our tax system . this artical based on some true cases from both abroad and home illuminates the influence that multination ' s transfer pricing behaviour has on our country ' s economy 而我国的转让定价税制处于刚刚起步阶段,存在许多不足。为了维护国家的利益、保障国家税收安全,研究我国的转让定价税制,对转让定价税制进行理论探讨和实践分析,将有助于加强对转让定价避税的认识,提高反避税的能力,并不断完善其法律制度,才能有效地防范跨国公司的转让定价避税行为,对其进行法律控制,这也是当前我国税制建设中的一个重要课题。
Prevalence of privacy brings about lots of consequences : it smothers an author ' s originality and creativity ; it jeopardizes the existence of enterprises ; it damages the normal market order ; it contaminates the investment environment ; it decreases the national revenues and employment opportunities ; it degenerates the social morality ; and finally it lowers the living standards 它是历史、出版特权、普通法系的产物。盗版的盛行，扼杀了作者原创精神和创造力；影响了企业的生存；扰乱了正常的市场秩序；破坏了投资环境；使国家税收和就业机会大量减少。
Tax planning is that taxpayers use professional techniques to plan their production , operation , investment , finance , the structure of organization and the like , by themselves or under the help of taxation professionals , in order to enlarge their value . the premise of tax planning is not to violate the laws and regulations in the taxpayers " country 它是指纳税人在不违反国家税收法律、法规、规章的前提下，自行或通过中介机构的帮助，为了实现价值最大化或股东财富最大化而对企业的生产、经营、投资、理财和组织结构等经济业务或行为的涉税事项预先进行设计和运筹的过程。
