查询词典 law of tax

As regards a non-resident enterprise which earns any income as prescribed in Paragraph 3, Article 3 of the present Law, the place at the locality of the obligatory withholder shall be the tax payment place.

非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。

The company since its inception in 1990, contains more than a decade after the development of the Qingdao Municipal now become the meat processing industry and food catering industry leading enterprises, more than 6,000 yuan in fixed assets, more than 600 employees, of whom have senior professional titles and 168 staff , With more than 300 domestic sales companies and networks, developed the four major series, more than 300 kinds of sauce and meat products, meat products has won the Boni Ya "brand-name Qingdao","Shandong famous brand","rest assured that Chinese food The credibility of the brand "and" national stability, the quality of qualified products "such as a number of honorary titles, the company for many years Qingdao municipal government departments have been awarded the" Spark of leading enterprises "," economic units-the-art "," advanced unit to pay tax in accordance with the law "and" re-Shou contract Credit units "," AAA grade credit enterprise ", and so on a number of honorary titles. Boni Ya

公司自1990年成立以来，历经十余载的发展，现已成为青岛市肉制品加工业及食品配餐业的龙头企业，固定资产6000余万元，员工600余人，其中具有专业技术职称中高级人员168人，在国内设有300多家销售公司及网点，现在研制出四大系列，300余种肉制品及酱制品，波尼亚肉制品先后荣获&青岛名牌&、&山东名牌&、&中国放心食品信誉品牌&、&全国质量稳定合格产品&等多项荣誉称号，公司连续多年被青岛市政府有关部门授予&星火龙头企业&、&经济先进单位&、&依法纳税先进单位&、&重合同守信用单位&、&AAA级信用企业&、等多项荣誉称号。

"In addition, we make it clear to you, that it will be against the law to put any tax or payment in goods or forced payment on any of the priests or Levites, the music-makers, door-keepers, Nethinim, or any servants of this house of God."

我又晓谕你们，至于祭司，利未人，歌唱的，守门的，和尼提宁，并在神殿当差的人，不可叫他们进贡，交课，纳税。

Ratepaying plan is relative to the familiarity of the tax and law environment and the finance regulation of enterprises, and to the understanding and ability of the enterprises own ratepaying plan.

纳税筹划涉及企业所处的税收法律环境及财会法规，并与企业自身的纳税筹划意识、能力等密切相关。

After World War II, with the enforcement of a series of education laws such as the National Defense Law, the Higher Education Act of 1965, the 1972 Reauthorization of Higher Education Act, the Middle-Income Student Assistance Act , the Student Loan Reform Act of 1993, the U.S federal government has gradually set up a complete financial aid system. The system is based on student loans as its main aid form and supplemented by other forms of aid such as grants, scholarships, federal work-study programs and federal tax credits.

二十世纪三四十年代后，尤其是二战后，联邦政府出于国家利益的考虑，开始关注高等教育，从而介入学生资助领域，先后推出《国防教育法》、《高等教育法》及其系列修正案、《中等收入家庭学生资助法》、《学生贷款改革法》以及《纳税人救助法案》等一系列高等教育资助法案，逐步建立起以学生贷款为主体、辅之以助学金、奖学金、联邦工读计划以及联邦税收补贴等形式的完善的联邦政府学生资助体系。

Article 43 If a unit or individual engages in business operations without obtaining a business licence and the taxation authority confiscates commodities or goods and materials pursuant to the provisions of Article 25 of the Tax Administration Law, the party concerned shall pay its taxes within 15 days of the date of confiscation.

第四十三条对未取得营业执照从事经营的单位或者个人，税务机关依照税收征管法第二十五条的规定，扣押其商品、货物的，当事人应当自扣押之日起十五日内缴纳税款。

"Operating Costs" means the aggregate of all costs and expenses of maintaining, operating and supervising the Facility which are not properly capitalized but instead are normally charged as a current expense including without limitation: the cost of food and beverage inventories, supplies, and equipment; employment costs including but not limited to wages, salaries, employee fringe benefits, payroll taxes, bonuses, vacation pay, sick leave, profit-sharing, tax deferred compensation, retirement plans and/or pension fund contributions, costs of mobilizing and demobilizing employees, visa costs, housing allowances, automobile allowances, end of service benefits and all other employment costs arising under THE PRC law; advertising and promotional expenses incurred directly by the Facility, administrative and general expenses of the Facility, all reimbursable expenses due Troon, all insurance premiums for all insurance obtained pursuant to this Agreement (other than property insurance premiums), utility and energy costs, grounds and landscaping maintenance costs; Water Costs, routine maintenance and repair costs, operating licenses, fees and permits, credit card and travel agent commissions, and the Monthly Fee, the Base Fee, and the Cooperative Sales and Marketing Fee.

&经营费用&意谓花费在高尔夫设施上的所有维护、运作及管理的费用和开支。这些开支并不作为资本投入，而作为经常性开支的支出。其开支项目包括食品、饮料、物资和设备的花费；员工开销，如工资、薪金、员工福利、工资税、奖金、假日工资、病假工资、分红、税金递延补偿、退休计划及\或者养老金缴款、招聘或辞退员工所用花费、签证花费、住房补贴、汽车补贴、服务津贴终结费以及所有其他根据中华人民共和国有关法律支付的雇佣费用等。直接与高尔夫设施有关的广告和促销费用。高尔夫设施管理和一般费用。与特龙有关的所有可报销费用。根据本和约而购买的所有保险费公共事业费和能源费。场地与景观维护费。水费。日常维护与修理费。经营许可证、通行证等证件费用。信用卡和旅行代理费、月费、合作经营销售与营销费用等。

Article 2 The term "individuals who have domiciles in China" in the first paragraph of Article 1 of the Tax Law means individuals who, by reason of their registered permanent residence, families or economic interests, habitually reside in China.

第二条 税法第一条第一款所说的在中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。

Individuals who have no domiciles and do not reside in the People's Republic of China or who have no domiciles but have resided in China for less than one year shall, in accordance with the provisions of this Law, pay individual income tax on their income gained within China.

第一条 在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

Article 1 Individual income tax shall be paid in accordance with theprovisions of this Law by individuals who, with or without domiciles inthe People's Republic of China, have resided in the country for one yearor more on their income gained within or outside China.

第一条 在中国境内有住所，或者无住所而在境内居住满一年的个人，从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。