查询词典 taxpayer

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。

Article 98 Where any withholder violates the tax collection law or administrative regulation and causes the failure of the taxpayer to pay or underpay taxes, it shall be imposed upon a fine of more than half of but less than 3 times of the amount of the taxes failing to be paid or underpaid apart from paying the overdue taxes and late fees.

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。

Article 93 For anyone who illegally provides bank accounts, invoices, certifications or the other conveniences to any taxpayer or withholder and causes failure to pay taxes, underpayment of taxes, or the cheating of export rebates, the tax organ may, apart from confiscating its illegal incomes, impose a fine of less than the amount of the taxes failing to be paid, underpaid, or the amount of the rebates.

第九十三条为纳税人、扣缴义务人非法提供银行账户、发票、证明或者其他方便，导致未缴、少缴税款或者骗取国家出口退税款的，税务机关除没收其违法所得外，可以处未缴、少缴或者骗取的税款1倍以下的罚款。

A wholesale 1930s-style raising of tariffs would evoke widespread opposition, Ms Wallach says, but restricting American taxpayer dollars to US companies brings out few principled opponents.

她表示，像上世纪30年代那样全面提高关税会激起普遍反对，但限制美国纳税人的钱只能花在美国企业身上，则不会有多少原则上的反对者。

In Belgium's depressed French-speaking region of Wallonia, it was a taxpayer-funded jaunt that caused something in voters to snap: an official "working visit" to America by members of the Walloon parliament.

在比利时经济萧条的法语区瓦隆尼亚，一个公费的短程旅游引发了选民的抱怨：这可真是个瓦隆议会到美国的"工作访问"。

Article 86 When a tax organ exercises the function as provided in Article 54 (1) of the LATC, it may proceed in the business place of the taxpayer or withholder.

第八十六条税务机关行使税收征管法第五十四条第项职权时，可以在纳税人、扣缴义务人的业务场所进行

3The taxpayer's or withholder's transferring, concealing, destroying relevant materials in the process of inspection

在检查期间，纳税人、扣缴义务人转移、隐匿、销毁有关资料的

Article 70 The term losses as mentioned in Articles 39, 43 in the LATC refers to the direct losses to the legal interests of the taxpayer, withholder or tax payment guarantor resulted from the liability of the tax organs.

第七十条税收征管法第三十九条、第四十三条所称损失，是指因税务机关的责任，使纳税人、扣缴义务人或者纳税担保人的合法利益遭受的直接损失。

Article 81 The faults of a taxpayer or withholder, such as making a erroneous calculation, refer to the unintentional misuse of the calculating formula and obvious clerical errors.

第八十一条税收征管法第五十二条所称纳税人、扣缴义务人计算错误等失误，是指非主观故意的计算公式运用错误以及明显的笔误。

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。