查询词典 in arrears

The aging analysis of accounts receivable in accordance with the law is the length of time to phase into the calculation of reserve for bad debts, accounts receivable, taking into account both the length of time in arrears, but also taking into account the structure of the balance of accounts receivable, the provision for bad debts Gold is more accurate and reasonable.

由于规定计提比率不同，使得采用应收账款余额百分比法计提坏账准备金的企业，采用双重差额计提，许多费用支出标准、所得税、收益分配比率在无行业差别的情况下，在不同行业采用备抵法坏账损失的企业其税赋不均，且失去公平竞争的基础。

In the event that a foreign investor is in arrears with the contribution for 30 days without any justification, the case shall be handled in accordance with the provisions of paragraph 2 of Article 31 of these Rules.

无正当理由逾期三十天不出资的，依照本实施细则第三十一条第二款的规定处理。

Article 31After making the first installment of the contribution, the foreign investor shall make the remaining installments of the contribution strictly as scheduled In the event that a foreign investor is in arrears with the contribution for 30 days without any justification, the case shall be handled in accordance with the provisions of the second paragraph of Article 30 of these Rules

第三十一条第一期出资后的其他各期的出资，外国投资者应当如期缴付。无正当理由逾期30天不出资的，依照本实施细则第三十条第二款的规定处理

It is very serious that the project payment being in arrears in the industry of construction in China.

建设工程款被托欠的现象在现实生活中普遍存在，成为急待解决的严重社会问题。

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。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

In addition, have reflected through a large amount of accurate data that is in arrears with the severity of rural teacher's salary and adverse effect on the rural teacher of social economic status that is in recent years, Not only caused a lot of outstanding rural teachers to run off, make the rural teacher's whole quality fall, Make a lot of rural teachers lack having deep love for and high sense to one's own job too, Have desalinized the consciousness of ethics of the teaching profession.

另外，通过大量的准确数据反映了近年来拖欠农村教师工资的严重程度和所处的社会经济地位对农村教师的不利影响，不但造成了许多优秀的农村教师流失，使农村教师的整体素质下滑，也使许多农村教师缺乏对自己职业的热爱和崇高感，淡化了师德意识。

Article 83The time limit for making up the shortage in tax payment or pursuing tax payment or surcharge on tax in arrears as prescribed in Article 52 of the Law on the Administration of Tax Collection starts from the day when the taxpayer or tax withholding agent fails to pay the due tax or underpays tax, or fails to remit the due tax or remits less tax.

第八十三条税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。

Few days ago, three reporters from the Shenzhen Municipal People's Congress Standing Committee was informed that the thirty-third meeting,"to pay staff salaries in Shenzhen City Ordinance" through the consideration of, the employing units in arrears, if for no reason, wages and salaries, the maximum will be punished by 5 million fine, some arrears will also pay an additional 25% of economic compensation.

几天前，三名记者从深圳市人民代表大会常务委员会获悉，第三十三次会议上，&工作人员的工资支付深圳市条例&通过审议，用人单位拖欠，如果没有任何理由，工资和薪金，最高将被处以5万美元罚款，一些拖欠还将额外支付25 ％的经济补偿。

This one mode pays close attention to network credence foundation of the businessman very much.

这一模式非常关注商人的网络信用基础。

Cell morphology of bacterial ghost of Pasteurella multocida was observed by scanning electron microscopy and inactivation ratio was estimated by CFU analysi.

扫描电镜观察多杀性巴氏杆菌细菌幽灵和菌落形成单位评价遗传灭活率。