查询词典 withholding tax

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

The second part gives the introduction of present agriculture related tax policy, including the main tax category and tax allowance policy. This part analyzes the question in present agriculture related tax policy. It is mainly that tax policy has difference in urban and rural areas, and the tax allowance result is unsatisfactory.

第二部分介绍现行涉农税收政策的主要内容，包括主要的涉农税种及优惠政策；分析现行涉农税收政策存在的问题，主要是税收政策存在城乡差异，税收优惠效果不理想等。

In view of the condition of present commodity tax and income tax, I pose the specific suggestions on valued-added tax, consumption tax, enterprises' income tax and individual's income tax.

第四部分，我国税制结构现状及优化程度评价和优化我国税制结构的设想，结合我国当前的国情，参考国际上的普遍做法，提出若干改革设想。

According to the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.538 of the State Council, hereinafter referred to as the "Regulation"), the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value Added Tax (Order No.50 of the Ministry of Finance and the State Administration of Taxation) and the relevant spirit of the State Council, to do a good job in the consistency of the relevant value added tax policies and strengthen the administration of collection of value added tax, we hereby clarify the relevant issues concerning applying low value added tax rates and policies on collecting value added tax by the simple approach to some goods as follows

各省、自治区、直辖市、计划单列市财政厅、国家税务局，新疆生产建设兵团财务局：根据《中华人民共和国增值税暂行条例》（国务院令538号，以下简称条例）和《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局令50号）的规定和国务院的有关精神，为做好相关增值税政策规定的衔接，加强征收管理，现将部分货物适用增值税税率和实行增值税简易征收办法的有关事项明确如下

The circular sets out the definition of "false reporting of losses" and provides that intentional false reporting that results in paying zero tax or an underpayment of tax will be subject to Article 63-1 of the Tax Administration and Collection Law. False reporting of losses that results in paying zero tax or an underpayment of tax in a year in which an enterprise benefits from a tax exemption or is in a loss position will be subject to Article 64-1 of the Law. The two previous circulars issued by SAT Guoshuifa [1996] No.

该通知规定了虚报亏损的界定，并规定企业故意虚报亏损，在行为当年或相关年度造成不缴或少缴应纳税款的，适用《中华人民共和国税收征收管理法》六十三条第一款规定；企业依法享受免征企业所得税优惠年度或处于亏损年度发生虚报亏损行为，在行为当年或相关年度未造成不缴或少缴应纳税款的，适用《征管法》第六十四条第一款规定。

The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving value-added tax, business tax, income tax, tariff, stamp tax etc because of the dummy, digital and confusable characteristic contrasting to the traditional business.

电子商务不同于传统的贸易方式，由于其虚拟化、数字化、隐匿化等特点，对建立在传统的生产、贸易方式基础之上的税收征管影响广泛，涉及到增值税、营业税、所得税、关税、印花税等多个税种，给我国税收征管提出相当严峻的挑战。

Their main experience of tax paying service is as following: paying more attention on tax payers' rights, setting organization centered by tax paying service, launching various forms of tax propagand , decreasing tax payer's cost, and exerting effects of tax agencies, social organizations and high technology softwares.

国外纳税服务的先进经验主要是：税收服务强调保障纳税人的权利、以服务纳税人为中心设置机构、重视形式多样的税收宣传、努力按便利节省原则减轻纳税人遵从成本、充分发挥中介机构和社会力量作用、注重个性化的纳税服务、发挥技术载体在纳税服务中的应用作用。

But with the development and improvement of the people's lives level of consumption and the change of the national fiscal and taxation policy, some questions have appeared day by day in the Excise Tax. For example , the tax category is single, taxation range is narrow , the tax rate structure is unreasonable, the basis of tax assessment is unperfected, and the tax collection system is deficient, etc. The current Excise Tax can no longer meet the need of the changing social and economic situation.

但是随着社会经济的发展和人民生活消费水平的提高以及国家财税政策的转变，消费税日益出现了一些问题，例如税种设置单一、征税范围偏窄、税率结构不合理、计税依据不完善、征管制度欠缺等，现行消费税已经不再能够适应社会经济形势发展的需要。

3For a export-oriented enterprise, if the value of its products exported in the current year amounts to more than 70% of the total value of its products when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, it may pay the enterprise income tax at half of the current tax rate, if the halved tax rate of enterprise income tax is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

产品出口企业，按本条第项规定减免企业所得税期满后，凡当年企业出口产值达到企业产品产值70％以上的，可按现行税率减半缴纳企业所得税，减半后的企业所得税税率低于10％的，按10％的税率缴纳企业所得税。

2For a technologically-advanced enterprise, if it remains a technologically-advanced enterprise when the period for exemption and reduction of enterprise income tax as provided in Item 1 of this Article expiries, the enterprise income tax may be collected at half of the tax rate provided by tax law for 3 more years, if the halved tax rate is lower than 10%, the enterprise income tax shall be collected at the rate of 10%.

先进技术企业，按本条第项规定减免企业所得税期满后，仍为先进技术企业的，可按税法规定的税率延长三年减半征收企业所得税；减半后的税率低于10％的，按10％的税率征收企业所得税。

A carrier gas such as nitrogen is directed through line 20 and valve 22 to connect with line 26 and mix with the gas sample.

如氮气之类的载体通过管线20和阀22引入，与管线26相通，与气体样品混合。

But for the most part, knaves and parasites had the command of his fortune

然而支配他的家产的大多是恶棍和寄生虫。