object of taxation

relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.

应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。

the mulberry tax issued from dividing the land as object of taxation is an important characteristic distinguishing two-tax law of tang dynasty from that of song dynasty.

桑税的出现是土地作为征税对象进一步细化的结果，也是宋代两税区别于唐代两税的一个重要特征。

the main body of power is taxpayer and withholding agent, the object is the secret of taxation and it contains the power of acquisition, control and defense.

纳税人秘密权的主体是纳税人及扣缴义务人，客体是税收秘密，内容包括享有、支配、防御等多项权能。

To realize its objective, the design of the tax should focus on the tax base, the subject of taxation, the object of taxation, links of taxation, tax rate, methods of taxation and the deadline of tax payment.

水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。

there are some recommendations on tax object, the scope of taxation, taxpayers, tax rate, tax breaks and collection management, which ensure the implementation of owning real estate tax in china.

其次，对物业税的征税对象、征税范围、纳税人、税率、减免税范围和征收管理提出相关建议，确保我国开征统一规范的物业税。