查询词典 evade payment of a tax

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years throughthe approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years through the approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

Where a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less then 50 percent but not more than five times the amount of tax he fails to pay or underpays.

对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并对其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。

The personal income tax exemption volume law system as its tax revenue reduces the system, day by day also has become an important system relating to national economy and the people"s livelihood, but this system continuously has rarely had the change since 1994, but inhabitant"s income level unceasingly enhances, the price also unceasingly rises, in recent years our country promotes the housing system, the medical system, the social security system, the educational system and so on many reform measure, obviously, at present our country personal income tax exemption volume legal system and the development of economy and society are in disconformity, the function of adjusting income assignment gradually weakens, the unfair tax burden question extrudes day after day, The perfection of our country personal income tax exemption volume law system call is more and more high, the experts and the scholars also pays more and more attention to the research of this system.

个人所得税免征额法律制度作为一项税收减免制度，也日益成为了税法当中一项关乎国计民生的重要制度，但该制度自1994年以来一直鲜有变化，而居民的收入水平不断提高，物价也不断上涨，近几年来我国又推出住房制度、医疗制度、社会保障制度、教育制度等多项改革措施，显然，目前我国个人所得税免征额法律制度与经济社会的发展情况已不相适应，调节收入分配的职能逐渐削弱，税负不公的问题日渐突出，完善我国个人所得税免征额法律制度的呼声越来越高，专家和学者也越来越关注该制度的研究。

Third, development and perfection of system of distribution mainly include perfection of budget (the principle of budgeted revenue and expenditure in balance, unification of budget system, perfection of double budget and strengthen of supervision on budget), reform of tax system(realization of fairness in tax, coordination of profit distribution of tax, pushing on reform of tax system and complying out tax law),distributive system of financial expenditure(the goal of public financial, structure of financial expenditure, scale of financial expenditure, supervision of financial expenditure, efficiency of financial capital) etc.

作为一种物质利益关系的集中体现，分配的公平与否以及公平的实现程度，基本取决于分配前提的平等性、分配规则的公平性、分配过程的秩序性和分配结果的合理性，其中的关键是分配规则或分配制度问题。因此，把分配引入法律特别是经济法的研究视野，无论是在分配理论的创新上，还是在分配制度的改革上，都具有积极而重要的意义。

Its are major wealth tax stand accords with Chinese national condition, if leave,reform to current wealth tax proof land value added tax, adjust and normative enterprise income tax and individual income tax, restore bequest and donative duty and bonds to issue etc have indirect effect.

其大部分财税主张符合中国国情，并对当前的财税改革如开征土地增值税、调整和规范企业所得税与个人所得税、恢复遗产与赠与税以及公债发行等具有间接影响。

It refers to the personal income deduction to pay income tax, inheritance tax and gift tax, real estate taxes, poll tax, car tax to the Government as well as non-commercial, and other costs after the balance.

它是指个人收入扣除向政府缴纳的所得税、遗产税和赠与税、不动产税、人头税、汽车使用税以及交给政府的非商业性费用等以后的余额。

Besides, when in making tax planning, a company has to take into consideration the following two factors: one is the interaction between economy and tax, and the other is the property of a certain kind of taxes themselves. In this paper, the author tries to put forward some concrete approaches to tax planning, by analyzing the planning of certain taxes that will greatly affect the profit of a real estate development company, such as enterprise income tax and glebe value-added tax.

为了获取更大的收益，房地产开发企业必须对需要进行筹划的税种进行选择，本文通过对营业税、企业所得税、土地增值税等对房地产企业收入影响较大的税种进行具体的税收筹划分析，进而提出一些筹划的操作方法以供探讨。

Management Act for Tax Collection has use two guardant ways of tax revenue, First, the tax authority thinks the people of tax engaged in production and management have escape behavior of obligation to pay tax, can order to pay taxes within a definite time.

我国的《税收征管法》明确规定了可采取纳税担保措施的两种情形：一是税务机关有根据认为从事生产、经营的纳税人有逃避纳税义务行为的，可以在规定的纳税期间，责令限期缴纳应纳税款；在限期内发现纳税人有明显的转移、隐匿其应纳税的商品、货物以及其他财产或者应纳税的收入的迹象的，税务机关可以责成纳税人提供纳税担保。

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。