查询词典 evade payment of a tax

Chapter one is the implication of evaluation of tax payment. It delimits the connotative meaning, main characters, inscapes and the scope of evaluation of tax payment, and analyses the significance. On the basis of which, proposes the general understanding of evaluation of tax payment.

第一章从纳税评估的一般概念入手，阐述纳税评估与相关概念的区别、纳税评估的法律依据、特点、原理和意义，并分析纳税评估的现状及存在的问题，在此基础上，提出对纳税评估的一般认识。

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

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

本文先对企业会计制度与税法进行了概述，明确了它们之间的关系和差异，由于有差异，容易引起税源的流失，造成纳税调整项目增多，影响政府文件的权威性，纳税双方容易引起争议，并且难以仲裁。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

摘要本文主要研究我国企业会计制度与税法对企业日常经济活动的影响，它们之间的关系和差异。由于有差异的存在，给国家和企业带来了一系列的问题。在以市场趋向的经济体制改革逐步深入，我国加入WTO，会计体系逐步与国际接轨的形势下，这些差异被进一步扩大。处理企业会计制度与税法之间的差异，是当前企业急需解决的问题。

Where a taxpayer or a withholding agent fails to pay, or underpays the amount of tax payable by "tax evasion", the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and surcharge and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，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50%以上5倍以下的罚款。

Where a taxpayer or a withholding agent fails to pay or underpays the amount of tax payable by "tax evasion," the tax authorities shall pursue the payment of the amount of tax which has not been paid or has been underpaid and impose a fine of not less than 50% but not more than five times the amount of tax which has not been paid or has been underpaid.

纳税人、扣缴义务人采用偷税手段进行偷税的，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50%以上5倍以下的罚款。

B in the case of each acceptance, to pay you at your office, on demand, the equivalent of the acceptance in the legal tender of the United States of America at the current rate of exchange for demand drafts on the place of payment, if payment is made by us in time to reach the place of payment in the course of mails not later than the date of maturity, or at the current rate of Los Angeles for cable transfers at time of transmission to the place of payment in the currency in which the acceptance is payable, if such payment is made at your office on the maturity date.

就承兑汇票，在贵行依美国法定的偿付方式，按汇票支付地的即期汇票汇兑率(如我方偿付时，邮寄钱款到支付地而不得误期)，或按电汇汇寄汇票的规定货币到支付地洛杉矶时的现行汇兑率(如我方是在到期之日在贵行进行偿付)即期向贵行偿付等同于汇票面额的款额。如在相关时间，洛杉矾没有以上

Article 105 The term "payment" as used in Article 37 includes monetary payments and non-monetary payments, e.g., cash payment, payment by remittance, transfer payment, and payment by equity consideration, etc.

第一百零五条企业所得税法第三十七条所称支付，包括现金支付、汇拨支付、转账支付和权益兑价支付等货币支付和非货币支付。

Domestic paying banks should mark the words of nra payment (if payment is made through the offshore bank accounts of domestic non-residents,osa payment shall be marked.) in the postscripts of payment in the payment report while handling the business of domestic non-residents paying domestic residents so that domestic due banks recognize the sources of the sum and notify domestic residents to timely handle with the declaration.

各国外汇开市时间付款银行在办理境内非居民向境内居民付款业务时，应在付款报文的付款附言中注明&外汇核销时间 payment&字样（如果是通过境内非居民离岸账户办理付款，则注明&osa payment&字样），以便于境内收款银行识别该笔款项的来源并通知境内居民及时办理申报。

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。