扣缴法律关系,The legal relationship of tax withholding
1)The legal relationship of tax withholding扣缴法律关系
1.The legal relationship of tax withholding, is the general term for a variety of legal relationships among withholding agents, tax creditors, tax authorities and taxpayers as a result of the withholding obligations set by the taxation law.仅从形式上来看,这一义务所包含的内容以及扣缴法律关系中各主体之间的权利义务关系是比较明晰的;但对于扣缴法律关系的本质以及在这一法律关系中扣缴义务人所处的法律地位等这些更深层次的理论问题,涉足此领域的学者们却议论纷纷、莫衷一是。
2)A Research on the Legal Relationship of Tax Withholding扣缴法律关系研究
3)The legal status of the withholding agent扣缴义务人的法律地位
4)Withholding Procedures扣缴办法
5)legal relation法律关系
1.From Force to Consent: Transformation and Development of thelegal relation between higher educational institutions and students;从“强制”到“同意”——高校与学生法律关系的转化与发展
2.Legal relation between university and student;论高校与学生的法律关系
3.Reconsideration into thelegal relation between colleges and college students;高校学生与学校法律关系的新思考
英文短句/例句
1.The comparison between the Labor Legal Relation ship and the Civil Legal Relationship;劳动法律关系与民事法律关系之比较
2.The Combination of Administrative Legal Relationship and Civil Legal Relationship;行政法律关系和民事法律关系的结合——高校与学生法律关系初探
3.Discussioin on Labour Law Relation and Employment Law Relation;关于劳动法律关系与雇佣法律关系的探讨
4.Campus Criminal Case Legal Relationship and Legal Relief校园刑事案件的法律关系与法律救济
5.Legal Relation and Law Application of Third-Party Logistics Contract;第三方物流合同法律关系与法律适用
6.The Dispute of School on the Civil Case Relation & Salvation;学校纠纷的民事法律关系与法律救济
7.unified joint economic legal relations统一连带经济法律关系
8.object of civil legal relationship民事法律关系的客体
9.The Jurisprudence Discussion on Legal Relation as A Legal Fact-The Dimensionalities of Marriage Legal Relationship;特定法律关系作为法律事实的法理分析——婚姻法律关系的维度
10.The Analysis of Legal Character and Relative Legal Relation of Letter of Credit;试析信用证的法律性质及其相关法律关系
11.Interpretation of the Idea of“Parent Law” --On Relation between Constitution and Common Laws in New Light;“母法”观念释读——宪法与法律关系新解
12.Thoughts About Theory of Legal Relation: Comment on Legal Relation from the Angle of Comparison;法律关系理论初探——从比较法的视角评说法律关系
13.On higher school education legal relation and education legal order;论高等学校教育法律关系和教育法律秩序
14.On the Legal Status of Private Institution of Higher Learning in the Administrative Legal Relation;试论行政法律关系中民办高等学校的法律地位
15.Nomological Analysis on the Relations between Legal Procedure and Legal Entity法律程序与法律实体关系的法理分析
16.On the Relationship between the Judge and the Law;论法官与法律的关系——并及法律的未来
17.relating to the science or philosophy of law or a system of laws.与法律或法律体系科学、哲学有关。
18.the branch of philosophy concerned with the law.关系法律的哲学分支。
相关短句/例句
A Research on the Legal Relationship of Tax Withholding扣缴法律关系研究
3)The legal status of the withholding agent扣缴义务人的法律地位
4)Withholding Procedures扣缴办法
5)legal relation法律关系
1.From Force to Consent: Transformation and Development of thelegal relation between higher educational institutions and students;从“强制”到“同意”——高校与学生法律关系的转化与发展
2.Legal relation between university and student;论高校与学生的法律关系
3.Reconsideration into thelegal relation between colleges and college students;高校学生与学校法律关系的新思考
6)legal relationship法律关系
1.Brief discussion about fivelegal relationships in the nursing process;浅谈护理工作中的五种法律关系
2.Legal Relationship of State-run College and Students;论我国公立高校与学生的法律关系
3.Adjustment oflegal relationship between higher institution and college students;论我国高校校生法律关系的调节
延伸阅读
扣缴义务人扣缴义务人扣缴义务人法律、行政法规规定的负有代扣代缴、代收代缴税款义务的单位和个人。负有代扣代缴义务的单位和个人为代扣代缴义务人;负有代收代缴税款义务的单位和个人为代收代缴人。这两种人在法律特征上基本相同,因此,《中华人民共和国税收征收管理法》把他们统称为扣缴义务人。扣缴义务人具有以下法律特征:①扣缴义务人具有征税主体身份。无论是代扣代缴人向纳税人扣取税款,还是代收代缴人向纳税人收取税款,他们都是以国家的名义向纳税人收取或者扣取税款的。在收取或扣取税款时,他们具有征税主体的身份或资格。这种身份或资格是法律或行政法规赋予的。在这一点上,相对于纳税人来说,扣缴义务人和税务机关具有相同的身份或资格。扣缴义务人在收取税款或扣取税款时行使的权力,实际上是国家的征税权。②扣缴义务人负有代缴税款的义务。扣缴义务人收取或扣取税款后,税款并没有进人国家金库,还没有成为国家预算收入,扣缴义务人还要向国家缴纳已扣或已收税款。如果扣缴义务人未扣税款或未收税款,就得代缴应扣未扣、应收未收税款。在这种意义上即在向国家缴纳税款意义上,扣缴义务人与纳税人具有相同或类似的身份或法律地位。有的国家税法第二纳税人。③扣缴义务人不履行代扣代缴、代收代缴义务,要承担相应的法律责任。如扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿及有关资料的,由务机关责令限期改正,逾期不改正的,可处以2 000元以下罚款;情节严重的,处以2 000元以上5 000元以下罚款。扣缴义务人采取欺骗、隐瞒手段,不缴或者少缴已、扣已收税款的,由税务机关追缴其不缴或少缴的税款,并处以不缴或少缴税款5倍以下罚款。构成犯罪的,处7年以下有期徒刑或者拘役,并可处5倍以下罚金。扣缴义务人应扣未扣、应收未收税款的,扣缴义务人还应承担代缴税款的法律责任。④扣缴义务人须接受税务机关的管理,如按照税务机关的规定设置、保管帐簿,使用合法凭证,按期向税务机关报送代扣代缴、代收代缴税款报告表、接受税务机关依法进行的税务检查等