查询词典 evade payment of a tax

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

Our country's tax law has much deficiency now which prohibit the development of medium and small enterprises seriously, for example , in the aspect of tax legislation , the sponsors of interpretation are confusion, the target is ambiguous, the mdthod is single.; in the aspect of tax substantive law, VAT Law, Income Tax Law and Tariff Law are unreasonable in system design.; in the aspect of tax procedural laws, medium and small enterprises 'tax-paying cost is too high, pay attention to punishment but neglect services, and taxpayers of medium and small enterprises lack of procedural pertect, all these severely prohibit their development.

我国现行税收法律制度中还存在着诸多的不足，主要表现在税收立法方面促进中小企业立法主体混乱，目标不明确，手段单一；税收实体法方面增值税法、所得税法、关税法制度设计不合理；税收程序法方面中小企业纳税成本高、征税机关&重惩罚轻服务&、中小企业纳税人缺乏程序性保护等，严重的阻碍了中小企业的发展。

The 11th accounting standards has standardised the accountant processes ofthe stock payment, but the tax treatment of the stock payment has not been standardised in the obtained tax law, which is a scotoma of the tax law of China.

我国新会计准则第11号对股份支付的会计处理8tTt8进行了规范，但股份支付的税务处理8tTt8尚未写入所得税法，成为我国税法的一个盲点。

The heavy tax burden and relaxed tax collection and management lead the SMEs to evade tax and make fake account book.

沉重的税负和监管乏力等原因导致中小企业为了逃税，普遍作假帐。

Article 34 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十四条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十三条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

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。

With regard to the issue of tax handling of the relevant withholding of income tax on the payment in the swap transaction of overseas financing by the domestic enterprises, we hereby make the following notice in accordance with the relevant provisions of the Law of the People's Republic of China on Income Tax of the Foreign-funded Enterprises and Foreign Enterprises (hereinafter referred to as the Tax Law) and its detailed implementation rules

关于上述境内企业对其境外融资进行掉期交易后形成的支付款项有关扣缴所得税的税务处理问题，根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则的有关规定，现通知如下

Because of its own characteristic ,such as the completement and scatterness of the fast innovation, concealment, invisibility and high mobility, the emergence has led to a series of problems. For example, the loss of tax payment, the unfair tax revenue burden, tax jurisdiction, permanent establishment, international tax avoidance.

因其本身所具有的高速创新性、隐蔽性和无形性、高度流动性的特点，引发了税款流失、税负不公、税收管辖权、常设机构、国际避税等一系列税收问题，使传统的税收理论、税收原则受到不同程度的影响，同时给现行的税收制度提出了新的要求与挑战。

This article intentions to analysis taxpayers mind and behaviors on tax compliance or incompliance by adopting the theories of economics and management psychics, study how to improve tax services quality and tax compliance lever, so to build a honest tax payment environment in China.

税收服务的质量高低、公平与否对纳税人的税收遵从行为会产生直接影响，本文就是旨在通过运用经济学和管理心理学理论分析纳税人税收遵从与不遵从的心理态度和行为倾向，研究如何做好税收服务，从而有效引导纳税遵从，提高纳税人的税收遵从度，营造一个依法诚信纳税的良好环境。

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。