查询词典 law of tax

If the net assets or remaining property distributed to the foreign venturer exceed the value of its investment, it shall pay income tax in accordance with the law on such excess portion when remitting it abroad.

外国合营者分得的资产净额或剩余财产超过其出资额的部分，在汇往国外时，应依法缴纳所得税。

Article 39 In case the obligatory withholder has failed to withhold the income tax which ought to be withheld according to Articles 37 and 38 of the present Law or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred.

第三十九条依照本法第三十七条、第三十八条规定应当扣缴的所得税，扣缴义务人未依法扣缴或者无法履行扣缴义务的，由纳税人在所得发生地缴纳。

Article 37 The payable income taxes on the incomes obtained by a non-resident enterprise as prescribed in Paragraph 3, Article 3 of the present Law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due.

第三十七条对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。

Withholding agents shall fulfill their obligations of withholding or collecting tax in accordance with the law or the administrative regulations.

扣缴义务人依照法律、行政法规的规定履行代扣、代收税款的义务。在1969到1971年间出于国家安全目的进行的窃听，是明确符合当时生效的行政和法律程序的。

Such changes and new developments require foreign investers to evaluate the impave of the ELT law on their global tax planning and the way the do business in China.

这些新的变法要求外国投资者评估新税法对其全球税务筹划及其在中国的经营所带来的影响。

The The our country drew up in 1980 《 personal income tax law 》.1993,1999 carries on the emendation to that method again, September of 2005, and then emphasize to advertise for to order and enhance to by oneself declare control to make the new modification towards rising.

我国在1980年就制定了《个人所得税法》。1993、1999年又对该法进行修订，2005年9月，又着重对起征点与强化自行申报约束作了新的修改。

Why don't the police go and chase a few burglars instead of pestering law-abiding citizens about their car tax and dog licence .

为什么警察不去抓几个盗贼，而老是在汽车税和养狗执照上与守法的公民们纠缠不休呢。

The colluders treat tax law lightly, and the collusion of some people perhaps will be imitated by other people, which brings about abominable influence in the society.

表面看来这是一个双赢的格局，但毫无疑问，征纳双方的串谋使税法和税收的权威性荡然无存，税收法律法规被串谋者玩于股掌之间，个别社会成员的串谋可能被其他纳税人和税务工作人员竞相仿效，产生恶劣的社会影响。

According to the different aims of the consigner's cross-country trade and transnational investment and combining with the industry traits and the relevant countries' tax rules and international systems, our law office will seek the proper taxpaying scheme for our consigners.

根据委托人跨境贸易、跨国投资等不同目的，结合委托人的行业特点及相关国家的税收制度和国际税收体制，为委托人寻找税负最轻，风险最低的纳税方案。

But recently, the state of New York approved a law that redirects the food and beverage tax at jazz clubs into musicians' pension funds.

然而最近，纽约州政府已通过一项法律，批准重新划定爵士酒吧内的食物饮料税，以纳入音乐家的退休基金中。

But we don't care about Battlegrounds.

但我们并不在乎沙场中的显露。

Ah! don't mention it, the butcher's shop is a horror.

啊！不用提了。提到肉，真是糟透了。