查询词典 taxpayer

The person designated can t bind the taxpayer to pay additional tax.

指定的那个人不能迫使纳税人缴纳额外税款。

The company has taken $170 billion in taxpayer money to stay afloat.

这家公司接受了 1700 亿美元的纳税人资金以保持营业。

"Taxpayer" is the recruiter, broker, agency, or job shop.

的路上，一切危机对他们根本不是问题。

The assessable income of a taxpayer includes gross income in the case of a resident derived from all sources.

纳税人的可纳税所得应为一个居民所有来源的总所得。

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》，依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。

Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

第三十一条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。

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

What legal responsibility shall a tax agent entrusted by a taxpayer with tax declaration bear if the taxpayer underpays taxes due to reasons on the side of the tax agent?

二十二、委托他人代为办理纳税申报，如果由于代理人的原因造成少缴税款的，税务代理人应负什么法律责任？

Article 53 A taxpayer may put forward the price fixing principle and calculating method of the business transactions between it and its affiliated enterprises to the competent tax organ, which shall, after granting approval upon examination, reach an agreement concerning price fixing in advance and supervisee the implementation of the taxpayer.

第五十三条纳税人可以向主管税务机关提出与其关联企业之间业务往来的定价原则和计算方法，主管税务机关审核、批准后，与纳税人预先约定有关定价事项，监督纳税人执行。

From theory of economic man, this section compares wholesalers benefits and their tax burden while choosing different types of taxpayer, concludes that we should bring wholesalers into administration system of VAT general taxpayer and testifies utilizing the special effect of wholesale will be an active stimulant to improve the structure problems at present.

本章从经济人的角度对批发商选择不同类型纳税人时的获利水平和增值税负水平进行了比较，得出了批发商应该选择一般纳税人类型的结论，并证明了利用商品批发这一特殊的地位和辐射影响力，以改变我国批发业目前纳税人结构不合理状况的积极作用。

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。