查询词典 taxes

But, in addition to the Panel's proposals, considerationshould also be given to shifting the tax burden from direct taxes toconsumption based indirect taxes such as a national sales tax or avalue added tax.

但是，除了咨询委员会的提议，我们也需要考虑到，税收负担从直接税转移到基于间接税的消费-如全国营业税或增殖税。

Article 83 The time limit for the taxes in arrears and late fees shall start from the day when the taxpayer or withholder fails to pay or underpay the taxes.

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。

Article 82 The special situation mentioned in Article 52 of LATC refers to that the taxpayer or withholder fails to pay or underpay taxes, fails to withhold or under-withhold taxes, which comes up to 100,000 yuan or more because of erroneous calculation.

第八十二条税收征管法第五十二条所称特殊情况，是指纳税人或者扣缴义务人因计算错误等失误，未缴或者少缴、未扣或者少扣、未收或者少收税款，累计数额在10万元以上的。

Juries and judges tend to be suspicious of individuals who acquire unexplained, untaxed wealth and perceive that, if they pay their taxes and cannot acquire wealth because of their tax burden, no one should be allowed to acquire wealth without paying taxes.

陪审团和法官趋向于怀疑取得无法解释的、未交税的财产的人，认为他们如果交税的话就不能够取得该等财产。任何人都不能仅取得财产而不交税。

This is often the most efficient way of punishing an individual for violation of tax laws as after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits .

这往往是对违反税法者的最有效的惩罚，因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。

Article 73 For the taxpayer or withholder engaged in production and business operations who fails to pay taxes or deliver tax payments within the prescribed time limit, the tax payment guarantor fails to pay the guaranteed taxes within the time limit, and the tax organ shall issue a tax payment time limit notice.

第七十三条从事生产、经营的纳税人、扣缴义务人未按照规定的期限缴纳或者解缴税款的，纳税担保人未按照规定的期限缴纳所担保的税款的，由税务机关发出限期缴纳税款通知书

Article 94 Where a taxpayer refuses the withholding of taxes, the withholder shall report to the tax organ, and the tax organ shall directly demand the taxpayer to pay the taxes in arrears and late fees.

第九十四条纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金

Article 25 A withholder shall establish journal books for the remitted and withheld or collected and remitted taxes according to the categories of the taxes within 10 days as of the day when the withholding obligation as prescribed by the laws or administrative regulations on taxation occurs.

第二十五条扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿。

In 1985, Berkshire paid $132 million in federal income taxes, and all corporations paid $61 billion. The comparable amounts in 1995 were $286 million and $157 billion respectively. And, as mentioned, we will pay about $3.3 billion for 2003, a year when all corporations paid $132 billion. We hope our taxes continue to rise in the future – it will mean we are prospering – but we also hope that the rest of Corporate America antes up along with us. This might be a project for Ms. Olson to work on.

1985年Berkshire支付了1.32亿美元的联邦所得税，而所有美国企业合计缴纳了610亿美元，相较于1995年，Berkshire支付了2.86亿美元的税，而所有美国企业合计缴纳了1570亿美元，另外刚刚说过，2003年Berkshire支付了33亿美元的联邦所得税，但所有美国企业合计缴纳的金额却仅有1320亿美元，我们期望未来Berkshire缴纳的所得税金额能够继续增加，因为那代表我们又赚了更多的钱，但在这同时，我们也希望其他美国企业也能够向我们看齐，我认为这才是Olson女士应该努力的方向。

The Obamas reported paying $77,883 in state income taxes to Illinois, and the Bidens reported paying $11,164 in state income taxes to Delaware.

奥巴马家付的Illinois州的州税为 77883美元。拜登家付的Delaware州的州税为 11，164美元。

We have no common name for a mime of Sophron or Xenarchus and a Socratic Conversation; and we should still be without one even if the imitation in the two instances were in trimeters or elegiacs or some other kind of verse--though it is the way with people to tack on 'poet' to the name of a metre, and talk of elegiac-poets and epic-poets, thinking that they call them poets not by reason of the imitative nature of their work, but indiscriminately by reason of the metre they write in.

索夫农 、森那库斯和苏格拉底式的对话采用的模仿没有一个公共的名称；三音步诗、挽歌体或其他类型的诗的模仿也没有——人们把&诗人&这一名词和格律名称结合到一起，称之为挽歌体诗人或者史诗诗人，他们被称为诗人，似乎只是因为遵守格律写作，而非他们作品的模仿本质。

The relationship between communicative competence and grammar teaching should be that of the ends and the means.

交际能力和语法的关系应该是目标与途径的关系。