查询词典 evade payment of a tax

Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容：本课程主要讲述税务代理制度产生与发展的基本历程，税收征纳关系中的地位与作用，税务管理，税务登记代理，发票领购，填开与审查代理，建账建制代理，企业涉税会计核算，流转税纳税申报代理以及实务，所得税纳税申报代理以及实务，其他税种纳税申报代理以及实务，代理纳税审查方法，税务行政复议代理以及涉税文书制作代理等。

Article 93Where anyone illegally provides bank accounts, invoices, certificates or other convenience to taxpayers or tax withholding agents with a result of non-payment or underpayment of tax or fraudulently obtaining tax refund for exportation, the tax authorities may, apart from confiscating the illegal income, impose a penalty of not more than one time the amount of tax unpaid or underpaid, or of tax refund fraudulently obtained.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

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。

Collected协税护税network and commissioned the system, plug the rental property loss of sales tax; normative second-hand housing market, tax collection and management, the introduction of the now integrated tax (business tax, urban construction tax, education additional fees), stamp duty on the basis of the restoration of 20% tax levy personal income tax; on the purchase of upscale residential high-income groups from a high rate of 3% of the high-end residential standards identified as: price per square meter in the 1 million or above, or single area of more than 300 square meters.

重复房地产投机的现状，杭州的杠杆启动税的调整：期房转让房地产投机，增加转让契税期房；成立村，街道，社区，物业等协税护税网络收集和委托制度，堵塞出租财产损失的销售税；规范二手房市场，税收征管，实行综合所得税现在（营业税，城建税，教育附加费），印花税的基础上恢复20 ％的税收征管个人所得税；对购买高档住宅的高收入群体从高率为3 ％的高高端住宅的标准确定为：每平方米价格在1万元或以上，或单一面积超过300平方米。

Then Hualin Securities Research Institute, deputy director of the Liu's survey article," In 2003 the state's tax department to carry out tax reform, the banking business tax rate From 5% to 3%, it has never fully implemented because the bank is a local business tax the bulk of the tax on local revenue a greater impact on bank profits at the same time it also has great influence, such as sales tax in 2004, accounting for listed banks set aside Bizen an average of 20% of the profits, net profit of more than 30%, the domestic banks to lower the tax burden has been higher voice."

然后华林证券研究所，刘的调查文章，在2003年"副主任国家税收部门进行税制改革，银行业务由5％税率3％，但从来没有充分执行，因为银行是本地的营业税对地方收入税的大部分银行的利润就更大，同时它也有很大的影响，如2004年的销售税，对上市会计的影响备前银行预留了20％的利润，平均超过30％的净利润，在国内银行降低税负却远的声音。"

This, the Guangzhou land tax department yesterday Xinhua News Agency correspondent in an interview that "the interest of savings deposits from individual income tax charge of the implementation" of the provisions of the savings deposit interest income only from a personal bank the State Council Industry Regulatory approval of the commercial banks, urban credit cooperatives and rural credit cooperatives, and other public deposits of financial institutions to obtain the savings deposit interest income, excluding securities companies paid to individual shareholders account for income funds, so the individual shareholders Capital account interest income levy personal income tax, does not apply "on the revisedthe decision" shall not be reduced 5% rate of taxation of personal income tax, should be "the People's Republic of individuals Income Tax Law,"the relevant provisions of Article III, 20% tax rate levied in accordance with the" interest, dividends, dividend income "personal income tax.

对此，广州地税部门昨日新华社记者在一次采访中，从个人收入的对储蓄存款利息所得的规定，执行"税务费用"的储蓄存款的利息只从个人银行，国务院业监管的批准商业银行，城市信用合作社，农村信用合作社，金融机构和其他公众存款，以获取储蓄存款利息所得，不包括企业支付给个人股东的证券资金帐户的收入，所以个人股东资本帐户的利息所得征收个人所得税，不适用"关于修改的决定"，不得减少5条个人所得税的征税％的速度，应该是"中华人民共和国个人所得税法"第三条，20％的税率征收的有关规定，按照"利息，股息，红利所得"个人所得税。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) its innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

This paper tries to have some innovations in the following aspects:(1) the main cause of our tax revenue depending mainly on turnover tax is short of innovation in system;(2) it's innovation in system to impel the rising of income tax in developed counties, which is a good example for us to learn from in the optimization of our tax structure ;(3) the main function of turnover and income tax should be separated according to their characters;(4) the reforms in turnover and income tax should be taken simultaneously, congenially and complementally, although the former will be more progressive while the later more abrupt;(5) the essential function of tax is to raise revenue, but its fair-promoting effect is much more obvious in disbursing than in collecting.

本文力求在以下几个方面有所创新：(1)认为我国税种收入过度依赖流转税的主要原因是制度创新力度不够；(2)认为制度创新是推动发达国家所得税从弱到强的主要原因，提出我国税种结构优化需要在制度上大胆创新；(3)提出根据各个税种的特性，流转税和所得税的主要功能应有所分工；(4)流转税和所得税的改革应双管齐下，以渐进的方式改革流转税，以突变的方式改革所得税，分工协作，优势互补；(5)提出税收的主要功能是筹集收入，税收在征收环节在促进结果公平方面效果甚微，税收在支出环节更能有效促进结果公平。

Third,the paper sets up a mathematical model for indirect tax shifting through algebraic method, it concludes a general rule on indirect tax shifting from VAT payers to others, the buyers only takes the full tax burden when there isn't any demand elasticity or full supply elasticity, and the sellers only takes the full tax burden when there is full supply elasticity or no demand elasticity, sellers and buyers share the tax burden respectively, the tax share amount has a straight line dependence to the commodity demand or supply elasticity, the proportion of indirect tax burden of sellers equal to the proportion between demand elasticity and the sum of demand and supply elasticity.

第三，本文用代数推理的办法推导出测算间接税税负转嫁的代数模型，从而得出增值税纳税人间接税税负转嫁的一般规律：销售者和购买者各自负担部分税负，其负担的份额取决于商品供求弹性的对比关系，销售者负担的间接税税负比例等于需求弹性系数占供求弹性系数之和的比例。

Approved by the competent tax authorities to engage in new consulting industry (including scientific research, accounting, auditing, tax advice, and so on), information, technical service businesses or operating units, since the opening date, the first year The second year to be exempt from corporate income tax; on the new independent accounting engaged in the transportation, communications sector enterprises or business units, since the opening date, the first year of exemption from corporate income tax, levied by half the second year of business Income tax; on the new independent accounting engaged in the utilities, commercial and self-opening date, to reduce or exempt from corporate income tax for 1 year; founder of the community's public service entities, to enjoy their own businesses of all charges Relief, tax breaks, loan guarantees and a series of preferential policies such as discount.

经主管税务机关批准，对新办的从事咨询业(包括科研、会计、审计、税务等咨询)、信息业、技术服务的企业或经营单位的，自开业之日起，第一年至第二年免征企业所得税；对新办的独立核算的从事交通运输业、通讯业的企业或经营单位，自开业之日起，第一年免征企业所得税，第二年减半征收企业所得税；对新办的独立核算的从事公用事业、商业等自开业之日起，可减征或免征企业所得税1年；对在社区创办公益性的服务实体，享受自主创业的所有收费减免、税收减免、贷款担保及贴息等一系列优惠政策。

According to our present broadcasting situation,the thesis proposes using new technology to update and reform the present HFC. It also suggests broadcasting using self-advantage and arranging EPON in order to win the supermarket.

论文从我国广电的现状出发，结合实际，积极倡导采用新技术更新、改造我国现有的HFC网络；倡导广电现阶段利用自身优势，部署EPON网络来赢取市场。

A new general kinetic equation was derived in which the effect of the removal of condensation water was taken into account completely, and was applied to the polyesterification kinetic study of AA/HPHP and AA/NPG. It was found that the reaction order of self-catalyzed polyesterification was not constant. For these polyesterifications, the reaction order was 2.5 at a low temperature, while 3.0 at a high temperature.

考虑缩合水的排除对反应体系的影响，用体积浓度单位推导出一个新的聚酯反应总包动力学方程，并应用到AA/HPHP和AA/NPG两个聚酯化反应的动力学研究中，研究发现，自催化聚酯反应的反应级数并不是固定值，对于AA/HPHP和AA/NPG两个聚酯化反应而言，低温时反应级数为2.5，高温时反应级数为3.0。