税款

基本解释 (translations)

imposition  ·  impost  ·  tax  ·  taxation  ·  taxed

词组短语

tax money · tax payment · tax dues

与税款相关的网络例句 [注：此内容来源于网络，仅供参考]

We do not withhold capital gains tax for international accounts, but we do withhold dividend tax: 10% for China, 30% for Taiwan and 30% for Hong Kong.

我们并不预扣国际帐户资本利得所产生的税款，但是，我们会预扣股利所产生的税款：中国为10%台湾为30%香港为30%。

The prices quoted above do not include any taxes, duties, impost and any other charges of any kind which may be levied in.

以上所报价格并不包括在以上所报价格并不包括在所征收的各种税款，关税，所征收的各种税款，关税，进口税以及其他各种费用。

If you pay too much tax, the Inland Revenue Department will refund the overpayment of tax and interest.

如果你付了过多的税款，税务局会退还多付的税款及利息。

Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

第九十八条企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》，依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

第七条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从暂停支付的款项中扣缴相应税款。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

Article 13 Within 30 days as of the day when the obligation of tax payment occurs, the withholder shall file an application for tax registration to the local tax organ, and then it shall obtain the tax payment registration certificate, for a withholder who has handled the tax registration, the items of tax payments may be recorded on its Tax Registration Certificate, no tax payment registration certificate shall be issued to him any more.

第十三条扣缴义务人应当自扣缴义务发生之日起30日内，向所在地的主管税务机关申报办理扣缴税款登记，领取扣缴税款登记证件；税务机关对已办理税务登记的扣缴义务人，可以只在其税务登记证件上登记扣缴税款事项，不再发给扣缴税款登记证件。

On the other hand, it is stipulated in Item 2 of Article 64 of the Law on the Administration of Tax Collection that where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he/she fails to pay or underpays and the surcharge thereon, and he/she shall also be fined over 50 percent but not more than five times the amount of tax he/she fails to pay or underpays.

另一方面，按照税收征管法第六十四条第二款的规定，如果纳税人不进行纳税申报，因此造成不缴或者少缴税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

Where a withholding agent fails to pay or underpays the tax which has been withheld or collected by the means as mentioned above, the competent tax department shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine of 50% to five times of the amount of tax not paid or underpaid.

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。

与税款相关的网络解释 [注：此内容来源于网络，仅供参考]

additional tax：补加税罚款;补加税款

additional stamp duty 附加印花税 | additional tax 补加税罚款;补加税款 | Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书

Additional Tax Demand Note：缴纳补加税罚款通知书;缴纳补加税款通知书

additional tax 补加税罚款;补加税款 | Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书 | adjudged bankrupt 被裁定破产

Additional Tax Demand Note：缴纳补加税罚款通知书;缴纳补加税款通知书dpk中国学习动力网

additional tax 补加税罚款;补加税款dpk中国学习动力网 | Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书dpk中国学习动力网 | adjudged bankrupt 被裁定破产dpk中国学习动力网

Receipted Demand Note：经加盖机印证明税款收讫的缴税通知书

receipt for duty and interest 税款及利息收据 | Receipted Demand Note 经加盖机印证明税款收讫的缴税通知书 | receipts and payments account 收支账户

Receipted Demand Note：经加盖机印证实税款收讫的缴税通知书

receipt for duty and interest 税款及利息收据 | Receipted Demand Note 经加盖机印证实税款收讫的缴税通知书 | receipts and payments account 收支账户

tax discharged：注销的税款

tax defaulter 欠税者 | tax discharged 注销的税款 | tax due 到期应缴税款

investment tax credit：[缩]ITC/I.T.C.)<美>投资税款减除额;投资税款宽减额;投资减税额

Inheritance Tax 继承税;遗产税;遗产继承税 | Investment Tax Credit (=[缩]ITC/I.T.C.)投资税款减除额;投资税款宽减额;投资减税额 | Liability for Payroll Taxes 应付工薪税

Tax Withheld：扣缴税款;已预扣税款

Tax Savings 税金节约额 | Tax Withheld 扣缴税款;已预扣税款 | Tax Year 课税年度;纳税年度

tax withholding：代扣税款 tax withholding 代扣税款

3700 1 tax software 税务软件 tax software 税务软件 | 3701 1 tax withholding 代扣税款 tax withholding 代扣税款 | 3702 1 technical adjustment 技术性调整 technical adjustment 技术性调整

investment tax credit：[缩]ITC/I.T.C.)<美>投资税款减除额;投资税款宽减额;投资减税额

Inheritance Tax <美>继承税;遗产税;遗产继承税 | Investment Tax Credit (=[缩]ITC/I.T.C.)<美>投资税款减除额;投资税款宽减额;投资减税额 | Liability for Payroll Taxes 应付工薪税