查询词典 income tax

The circular sets out the definition of "false reporting of losses" and provides that intentional false reporting that results in paying zero tax or an underpayment of tax will be subject to Article 63-1 of the Tax Administration and Collection Law. False reporting of losses that results in paying zero tax or an underpayment of tax in a year in which an enterprise benefits from a tax exemption or is in a loss position will be subject to Article 64-1 of the Law. The two previous circulars issued by SAT Guoshuifa [1996] No.

该通知规定了虚报亏损的界定，并规定企业故意虚报亏损，在行为当年或相关年度造成不缴或少缴应纳税款的，适用《中华人民共和国税收征收管理法》六十三条第一款规定；企业依法享受免征企业所得税优惠年度或处于亏损年度发生虚报亏损行为，在行为当年或相关年度未造成不缴或少缴应纳税款的，适用《征管法》第六十四条第一款规定。

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。

Their main experience of tax paying service is as following: paying more attention on tax payers' rights, setting organization centered by tax paying service, launching various forms of tax propagand , decreasing tax payer's cost, and exerting effects of tax agencies, social organizations and high technology softwares.

国外纳税服务的先进经验主要是：税收服务强调保障纳税人的权利、以服务纳税人为中心设置机构、重视形式多样的税收宣传、努力按便利节省原则减轻纳税人遵从成本、充分发挥中介机构和社会力量作用、注重个性化的纳税服务、发挥技术载体在纳税服务中的应用作用。

But with the development and improvement of the people's lives level of consumption and the change of the national fiscal and taxation policy, some questions have appeared day by day in the Excise Tax. For example , the tax category is single, taxation range is narrow , the tax rate structure is unreasonable, the basis of tax assessment is unperfected, and the tax collection system is deficient, etc. The current Excise Tax can no longer meet the need of the changing social and economic situation.

但是随着社会经济的发展和人民生活消费水平的提高以及国家财税政策的转变，消费税日益出现了一些问题，例如税种设置单一、征税范围偏窄、税率结构不合理、计税依据不完善、征管制度欠缺等，现行消费税已经不再能够适应社会经济形势发展的需要。

Based on classifies of the Electronic Business modes, this article deeply studies about four types of tax structures for operating models, studies the prominent problems of traditional collection management mode in business e-commerce and individual e-commerce through positive analysis. At the same time, it researches the countermeasure about business or individual Electronic Business taxation collection management from tax theory, tax policy, tax system, and tax practice, finds the modern tax collection management mode in the Electronic Business environment. The further way, to make the theories more feasible, effective and scientific, it proofreads the new collection management mode through the social investigations, puts forward the corresponding policies and rules which demanded by the Electronic Business taxation collection management mode.

本文在对电子商务环境下的税收理论进行研究的基础上，综述了国内外电子商务税收征管研究成果，针对我国电子商务的发展，对电子商务业务模式进行了分类，深入剖析了四种主要业务模式的税收结构，并以此为切入点，通过实证分析，系统地研究了传统征管模式在企业和个人两大类型的电子商务活动中所存在的税收征管突出问题，同时从税收理论、政策、制度和实践等方面，探究了企业和个人电子商务的税收征管对策，建立了电子商务环境下的税收征管模式；在此基础上，通过社会问卷调查，进一步校正新的征管模式，使其具有可行性、有效性和科学性，进而提出了电子商务的税收征管模式所要求的配套政策和法律。

On the other hand, it is stipulated in Item 2 of Article 64 of the Law on the Administration of Tax Collection that where a taxpayer fails to make tax declaration, or fails to pay or underpays the tax payable, the tax authorities shall pursue the payment of the amount of tax he/she fails to pay or underpays and the surcharge thereon, and he/she shall also be fined over 50 percent but not more than five times the amount of tax he/she fails to pay or underpays.

另一方面，按照税收征管法第六十四条第二款的规定，如果纳税人不进行纳税申报，因此造成不缴或者少缴税款的，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百分之五十以上五倍以下的罚款。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

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。

Article 72 In the event that the organizations or individuals provide the occupational-health technical services without obtaining the qualification thereof, or any healthcare agencies undertake occupational health examination and occupational-disease diagnosis without statutory approvals, the competent public health authority can order the responsible organizations or individuals to immediately stop the violating practice, and confiscate the illegal income therefrom; any organization or individual gaining an illegal income over RMB 5,000 yuan is also subject to a fine equaling 2 to 10 times of the illegal income; any organization or individual gaining no illegal income or an illegal income less than RMB 5,000 yuan is also subject to a fine between RMB 5,000 and RMB 50,000 yuan; the executives and other personnel directly responsible for the severe illegal practices are subject to such disciplinary actions as post-lowering, deposal or dismissal according to applicable regulations.

第七十二条未取得职业卫生技术服务资质认证擅自从事职业卫生技术服务的，或者医疗卫生机构未经批准擅自从事职业健康检查、职业病诊断的，由卫生行政部门责令立即停止违法行为，没收违法所得；违法所得五千元以上的，并处违法所得二倍以上十倍以下的罚款；没有违法所得或者违法所得不足五千元的，并处五千元以上五万元以下的罚款；情节严重的，对直接负责的主管人员和其他直接责任人员，依法给予降级、撤职或者开除的处分。

In the process of determining the quantization model of enterprise residual income allocation for human capital, this paper: first, takes the value devoted by human capital as the base point, determines the total amount of enterprise residual income allocation and introduces the economic value added index into this study; secondly, starting with the external factors (i.e. the value devoted by human capital and the negotiating power of human capital and material capital in the enterprise) that influence the proportion of human capital in enterprise residual income allocation, evaluates the negotiating power of human capital and material capital in the enterprise by using fuzzy synthetical evaluation method and puts forward the quantization method and application model for allocating the enterprise residual income between the owners of human capital and material capital; at last, determines the prorate of value devoted by individual human capital on the basis of their respective positions and calculates the amounts for individual human capital to allocate the enterprise residual income in combination with the performance examination for each department and individual human capital in the enterprise.

论文在确定人力资本参与企业剩余分配量化模型的过程中，首先以人力资本贡献价值为基点，明确企业剩余分配总量，引入经济增加值EVA指标；其次从影响人力资本参与企业剩余分配比例的外部因素—人力资本贡献价值和人力资本与物质资本在企业内的谈判力入手，用模糊综合评价法对人力资本和物质资本在企业内的谈判力进行评价，结合对人力资本的业绩考核，提出了企业剩余收益在人力资本所有者与物质资本所有者之间分配的量化方法和应用模型；最后用层次分析法确定个体人力资本的岗位贡献价值的权重，结合企业内对部门和个体人力资本的业绩考评，计算企业内每个个体人力资本分配企业剩余的数额。

The production moved off-Broadway to New York City, where she won the Joseph E. Calloway award for her performance, and was profiled in American Theater Magazine as one of ten young theater artists to watch.

生产提出过百老汇的新的纽约市，在那里她赢得了约瑟夫calloway奖，她的表现，并于异型在美国的战区杂志之一， 10战区的青年艺术家观赏。

It's a risk tradeoff, and I believe that adding test support code usually wins.

这是一个风险的权衡，我相信添加测试代码通常会占上风。