Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the objectoftaxation.
增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
2
Relevant provisions should be included in domestic taxation legislations to setup the subject and objectof 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。
3
The main body of power is taxpayer and withholding agent, the object is the secret oftaxation and it contains the power of acquisition, control and defense.