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Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

第三十一条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。

Life is a mirror.when you smile in front of it,it will also smile and so will it when you cry to it.if you are grateful to ,it will bring you ......complain ahout everything,you may own mothing in the end.when we are successful,we can surely have many reasons for being grateful,but we have only one excuse to show ungratefulness if we fail.

如果对生活感恩，你的生命将充满阳光；如果一味怨恨，终将一无所获。我们成功时，有有千万个理由感恩生活，而失败时，只要一个借口就会表现也忘恩负义。

The fundamental data explain the price upcreep in the housing market for Spain as a whole. The Spanish economy will probably fail to match the trend growth of recent years in 2003, but a recession is unlikely.

从模型中可以看出，基本面数据解释了西班牙房地产市场整体上的价格上升。2003年，西班牙的经济增长速度恐怕达不到近年来的水平，但也不大可能陷入衰退。

As far as the present antiforeign outbreak is in any way connected with the labours of Christian missionaries the co-operation in its repression of forces drawn from a country like Japan, whose racial and religious affinities are Oriental and not Occidental, cannot fail to produce a salutary moral effect.

目前的排外冲突和基督教传教工作有关。而像日本这样，在文化和种族上都偏向东方，而非西方的国家，若能参与军事镇压的合作行动，在道德上必定能产生令人满意的效果。

My memory had in my adolescent age a keen affection for the exact dates of even nothing-to-speak-of happenings, so it would be something much of an astoundment that I should fail to recollect the deathday of Mr. Qian, in whose former residence I searched every nook and cranny, and paid two devout bows to the serene but ice-cold bust upon my first visit, or rather, pilgrimage.

要知道，第一次去钱老的故居参观（确切地说，是去&朝圣&），我可是恨不得把他家的每个细碎的角落看过来的，临走的时候，还对那尊安详却冰冷的半身像行了两个虔诚的大礼呢。

Whether by administrative agencies acting arbitrarily against business organizations, or whether by investigating activities of legislative branches, whenever those principles fail, those principles of the protection of an individual and his good name against besmirchment by gossip, hearsay, and the statements of witnesses who are not subject to cross-examination － then, too, we have failed in carrying forward our ideals in respect to democracy.

不论是由於行政机构专横地对待商业团体或是立法部门的调查活动，只要上述那些原则，──保护个人和个人名誉免遭流言蜚语、道听途说和未经盘问的证词所玷污的原则──受到践踏，那麼我们也就无法实现我们关於民主的理想。

Whether by administrative agencies acting arbitrarily against business organizations, or whether by investigating activities of legislative branches, whenever those principles fail, those principles of the protection of an individual and his good name against besmirchment by gossip, hearsay, and the statements of witnesses who are not subject to cross-examination － then, too, we have failed in carrying forward our ideals in respect to democracy.

不论是由於行政机构专横地对待商业团体或是立法部门的调查活动，只要上述那些原则，──保护个人和个人名誉免遭流言蜚语、道听途说和未经盘问的证词所玷污的原则──受到践踏，那麽我们也就无法实现我们关於民主的理想。

Whether by administrative agencies acting arbitrarily against business organizations, or whether by investigating activities of legislative branches, whenever those principles fail, those principles of the protection of an individual and his good name against besmirchment by gossip, hearsay, and the statements of witnesses who are not subject to cross-examination － then, too, we have failed in carrying forward our ideals in respect to democracy.

不论是由于行政机构专横地对待商业团体或是立法部门的调查活动，只要上述那些原则，──保护个人和个人名誉免遭流言蜚语、道听途说和未经盘问的证词所玷污的原则──受到践踏，那么我们也就无法实现我们关于民主的理想。

And when, having suddenly interrupted the cadenced beat of the double paddle's bright-colored wings, we glide slowly in the calm water of the inner harbor, how can I fail to feel that I am piloting through the smooth waters a savage cargo of gods in whom I recognize my brothers?

然后，色彩明艳的双桨骤然停止起落律动，我们缓缓滑进内港的静水，此时此刻，我怎能不恍如驾着狂野之舟穿行于平缓的水域，船上满载我视为兄弟的众神呢？

Nor should I fail to mention that a number of poems have been composed in derision of these three peoples; I have seen one of these, constructed in perfect accordance with the rules, written by a Florentine of the name of Castra. It began like this: Una fermana scopai da Cascioli, cita cita se'n g a'n grande aina.

可别忘了说一说有好多诗歌被创作出来嘲笑这三个地方的人；我曾经读过一首，是一个叫卡斯特那的弗洛伦萨人写的，中规中距，开始的一句是：&Una fermana scopai da Cascioli， cita cita se'n g a'n grande aina。&

Singer Leona Lewis and former Led Zeppelin guitarist Jimmy Page emerged as the bus transformed into a grass-covered carnival float, and the pair combined for a rendition of "Whole Lotta Love".

歌手leona刘易斯和前率领的飞艇的吉他手吉米页出现巴士转化为基层所涵盖的嘉年华花车，和一双合并为一移交&整个lotta爱&。

This is Kate, and that's Erin.

这是凯特，那个是爱朗。