查询词典 tax

I saved taxes for last, recommending that we increase the top income tax rate from 31 to 36 percent on incomes over $180,000, with a 10 percent surcharge on incomes over $250,000; raise the corporate income tax rate from 34 to 36 percent on incomes over $10 million; end the tax subsidy that made it more profitable for a company to shut down its American operations and move overseas than to reinvest at home; subject more of the income of the best-off Social Security recipients to taxation; and enact the BTU tax.

我把税收问题留到最后来说。

The writer find the results though tax policy ,in my opines , Australian individual income tax is advance tax system in the world, we should learn the advance experiences and use it service to our revolution of income tax..

澳大利亚是一个后来崛起的发达资本主义国家，良好的个人所得税税收体系为澳大利亚的全民社会福利资金保障和调节贫富差别起到了关键作用。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years throughthe approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

The newly established he-tech enterprise has been privileging tax-free for 2 year since its profit-making year. In the tax-free expiration the enterprise still has problem, the overall tax payment can be refunded in 2 years through the approval from financial department, according to scope of authorization confirmed in the rule of tax division.

新办的高新技术企业，从获利年度起，免征所得税2年，免税期满后仍有困难的，根据财政分税分成体制所确定的权限，报经财政部门批准，在2年内，可将企业上缴的所得税返还给企业。

Where a foreign investor reinvests all its annual after-tax profits derived from the enterprise with foreign investment in the same year, and the accumulative reinvestment amount is lower than the above said limited amount, the tax to be refunded shall be calculated on the basis of the actual reinvestment amount; if the accumulative reinvestment amount exceeds the above said limited amount, the tax to be refunded shall be calculated on the basis of the limited amount, and the part in excess shall not be entitled to tax refund.

外国投资者以源于外商投资企业同一年度的全部税后利润再投资的，其再投资额低于上述限额的，按实际投资额计算退税；超过上述限额的，按限额计算退税，超过部分不得计算退税。

With regard to Paragraph 2 of Article 3, the term "penalty or interest", in the case of the Hong Kong Special Administrative Region, includes but is not limited to payment surcharged for any Hong Kong tax payment in default and is demanded for payment together with the tax payment in default, as well as any tax assessed and surcharged for violating or failing to comply with the tax law of the Hong Kong Administrative Region.

一、 就第三条第二款，对香港特别行政区而言，&罚款或利息&包括但不限于因拖欠香港特别行政区税项而加收并连同欠款一并追讨的款项，以及因违反或没有遵守香港特别行政区的税务法律而评定的补加税。

Where a taxpayer evades tax, the tax authorities shall pursue the payment of the amount of tax he fails to pay or underpays and the surcharge thereon, and he shall also be fined not less then 50 percent but not more than five times the amount of tax he fails to pay or underpays.

对纳税人偷税的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并对其处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

Where a withholding agent fails to pay or underpays the tax which has been withheld or collected by the means as mentioned above, the competent tax department shall pursue the payment of the amount of tax the withholding agent has failed to pay or underpaid and impose a fine of 50% to five times of the amount of tax not paid or underpaid.

扣缴义务人采取前款所列手段，不缴或者少缴已扣、已收税款，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；构成犯罪的，依法追究刑事责任。

"Where a taxpayer fails to pay or underpays the amount of tax payable by offering a bribe to tax officials, a punishment shall be imposed in accordance with the provisions set forth in Article 4 of the Supplementary Provisions Concerning the Imposition of Punishment in Respect of Offenses of Evasion of Tax and Refusal to Pay Tax."

纳税人向税务人员行贿，不缴或者少缴应纳税款的，依照关于惩治偷税、抗税犯罪的补充规定第四条的规定处罚。

On the basis of the assumption of cost leadership of tax collection , the paper discusses optimization of China's tax organization structure and analyzes whether China's state tax bureau and local tax bureau will be unitized , which is widely discussed .

本文从征税成本领先性假设出发探讨了中国税务组织结构的优化问题，并分析了社会各界广泛关注的中国国税、地税机构是否存在合并趋势的问题。

I am accused of being overreligious," she said in her quiet, frank manner,"but that does not prevent me thinking the children very cruel who obstinately commit such suicide.""

客人们在卡罗利娜·埃凯家里，举止就文雅一些，因为卡罗利娜的母亲治家很严厉。

Designed by French fashion house Herm è s, this elegant uniform was manufactured in our home, Hong Kong, and was the first without a hat.

由著名品牌 Herm è s 设计，这件高贵的制服是香港本土制造，是我们第一套不配帽子的制服。