偷税的

Barack Obama was on Tuesday grappling with his first full-throated political crisis as Tom Daschle, his closest Washington mentor, withdrew his nomination as health secretary following revelations of unpaid back taxes.

奥巴马周二解决了他的第一个严重的政治危机，收回了他的华盛顿最亲密伙伴，汤姆。希尔的卫生部长提名，因为涉嫌偷税。

Conversation would ricochet from Russia's recent economic history to the tragedy of the aborted reforms brought in by his hero, Pyotr Stolypin, one of Tsar Nicholas II's prime ministers.

费奥多罗夫谈话总是天马行空，这一刻还在讨论俄罗斯的全新经济史，下一刻就跳到他的偶像斯托雷平功亏一篑的改革上去了；有时候他会大谈普京意欲规范俄国大公司的企业行为，最后却落得个一败涂地的结局，突然间又把矛头指向西方银行家，指责这群伪君子偷税漏税。

It is also the important factor of financing management. Tax planning is very popular in developed countries. It has been a stable, mature industry for a long time. But in our country, it is just a new thing. People don't have enough knowledge about it, and just have a starting apply. Some enterprise even don't know what tax planning is at all. Some enterprises only regard tax planning as tax dodging, tax evasion.

税收筹划在发达国家已非常普遍，早已成为一个稳定的、成熟的行业，而在我国却刚刚起步，人们对它的认识还不足，对它的应用尚处于探索阶段，有的企业根本不知道什么是税收筹划，有的企业甚至认为税收筹划就是偷税、漏税，税收筹划中介机构目前也仅限于对企业具体问题提出解决的办法，而没有根据企业的发展，提出综合的税收筹划策略。

"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。

A: As is stipulated in Article 63 of the Law on the Administration of Tax Collection, tax evasion means that a taxpayer forges, alters, conceals or, without authorization, destroys accounting books or vouchers for the accounts, or overstates expenses or omits or understates incomes in the accounting books, or, after being notified by the tax authorities to make tax declaration, refuses to do so or makes false tax declaration, or fails to pay or underpays the amount of tax payable.

答：根据税收征管法第六十三条的规定，纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，或者在帐簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的申报，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of over stating expenses or not stating or under stating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

This will be paid for by a tax on businesses that fail to provide health insurance, a levy on hospitals and yet more taxes for that much put-upon group, smokers.

其所需费用来源将出自：对未为员工投保的企业征加的税收，对医院征加的税收，而更多的税款则是来自那些偷税漏税的企业集团和吸烟人员。

Regarding the small and medium-sized enterprise of which the risk bearing capacity is relative weak, when carries on the tax revenue preparation, it must acquire the risk consciousness, analyzes each kind of factors which has the possibility to cause the risk, take the effective action to prevent and reduce the risk, avoid trap which falls evades taxes, thus the tax revenue preparation goal is realized.

对于风险承受能力相对较弱的中小企业来说在进行税收筹划时，就一定要树立风险意识，认真分析各种可能导致风险的因素，采取有效措施，预防和减少风险，避免落入偷税漏税的陷阱，从而实现税收筹划的目的。

With Death guitarist Schuldiner adopting vocal duties, the band made a major impact on the scene.

随着死亡的吉他手Schuldiner接受主唱的职务，乐队在现实中树立了重要的影响。

But he could still end up breakfasting on Swiss-government issue muesli because all six are accused of nicking around 45 million pounds they should have paid to FIFA.

不过他最后仍有可能沦为瑞士政府&议事餐桌&上的一道早餐，因为这所有六个人都被指控把本应支付给国际足联的大约4500万英镑骗了个精光。