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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。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答:根据税收征管法实施细则第九十八条的规定,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百分之五十以上三倍以下的罚款。

Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

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。

The Turkish hero, set his world record when he was only 15 years old. In 1984, at the age of 16, he became the second weight lifter to clean and jerk 3 times his bodyweight. During the 1988 Olympics, he broke world records in both the snatch and the clean and jerk, winning his first Olympic gold medal and was undefeated for 8.5 years. At the 1992 Olympics, won his second gold medal and during the 1996 Olympics, won his third gold medal by breaking his own world record.

这位土耳其的英雄年仅15岁时就创下了世界纪录。1984年,16岁的苏莱曼诺尔古成为第二位在挺举中举起自身三倍重量的举重运动员。1988年汉城奥运会,苏莱曼诺尔古创下了挺举和抓举两项纪录,赢得了他的第一枚奥运会金牌,并在长达八年半的时间里无敌于天下。1992年奥运会,苏莱曼诺尔古赢得了第二枚金牌。1996年,他打破了自己的世界纪录,收获了第三枚奥运金牌。

In the interest of prudence, Chen Ying in April 2000 on the indoor air pollutant formaldehyde again for testing, Beijing Institute of Labour Protection in the April 6, 2000, in the outdoor Carthage 8, 9 level winds, indoor formaldehyde concentrations were significantly whiffle of a test again, results still receive up to five times.

为慎重起见,陈颖于2000年4月就室内空气中的甲醛超标再次申请检测,北京市劳动保护研究所于2000年4月6日,在室外刮着八、九级强风,室内甲醛浓度被明显吹散的情况下再次进行了检测,结果仍然超标达5倍之多。

It wasn't but a day until Murray Moss, proprietor of the design store-cum-gallery Moss lashed back with his piece "Design Hates a Depression" where he said that designers don't need frugal times to excel, and designers like Fernando and Humberto Campana should be celebrated for moving design far beyond function by producing objects like their $8,910 Corallo Chair.

这不是一天,但直到穆雷莫斯,所有人的设计商店兼画廊莫斯抨击回到他的作品&设计恨萧条&,他说,设计人员无需俭朴倍到数据,和设计师一样费尔南多和温坎帕应该庆祝移动设计远远超出了功能的生产物体一样八千九百一十美元科拉洛主席。

Holland is the country with the most complete bicycle transportation system, with 22,000 kilometers of bike lanes, equalling ten times the length of its freeway. Eighty percent of Dutch citizens own more than one bicycle. In addition, bicycle sharing schemes are available in cities like Paris, London, Barcelona and Copenhagen. These schemes allow residents to use public bicycles at a low price or even for free.

荷兰是脚踏车交通系统最完善的国家,脚踏车车道全长22,000公里,是高速公路的10倍;高达八成的荷兰人,拥有一辆以上的脚踏车;此外,公用脚踏车计画也在许多城市施行,包括巴黎,伦敦,巴塞隆纳和哥本哈根,民众可以低价甚至免费去使用公共脚踏车。

A new picorna-like virus was isolated from dead Evtropis oblique larvae deceased from NPV infection. Electron microscopic observations of purified virions were non-enveloped isometric particles with diameter of 26nm. The virions contain two capsid proteins: 31.5kDa and 28.8kDa, the amount of later is 2.5 times more than that of the former. Analysis of 3′terminal sequence of EoPV clone identified that it can encode RdRp and has eight conserved motifs. Homology analysis shows that it is closely related to Perina nuda picorna-like virus.

从核型多角体病毒感染致死的茶尺蠖幼虫尸体中分离到一株微小RNA病毒透射电镜观察纯化的病毒粒子为无囊膜、无表面特征、直径约26nm的球状颗粒。16%的SDS-PAGE显示它有两个分子量为31.5 kDa和28.8 kDa的衣壳蛋白,后者的含量是前者的2.5倍。3′端克隆序列分析表明EoPV基因组3′有poly尾,编码RNA聚合酶,含有微小RNA病毒RNA聚合酶的八个保守基序,同源性分析表明它与榕透翅毒蛾微小RNA病毒亲缘关系最近。

Applying soil's nonlinear stress-stran relationships (the skelton curve adopts Hadin's hyperbola model and the loaded/unloaded curve adopts the Masing's law revised by Pyke), and taking the viscous boundary as flank artificial boundary, 2D dynamic analysis of the foundation is programed by FEM. It contains an automatic dividing-element subroutine. It could be employed to calculate the horizontal and vertical seismic responses of the soil and foundation.

本文按照土体的非线性应力—应变模式,即将Hadin的双曲线模式作为骨架曲线,加卸荷采用Pyke等修正的广义Masing二倍法则,采用粘性边界作为侧面人工边界,用八结点等参数有限元法在微机上编写了二维地基的动力分析程序,该程序含有网络自动剖分模块,能较好地模似地基和基础在水平方向和竖向的地震反应。

And choose a pig because he is WEB2.0 website,website of 8 give up is, through cooperating with the largest power guest network, with lesser cost, to this group consumptive group engrafts brand image, embedded brand consciousness, effect of this otherer than doing ad is very severalfold.

而选择猪八戒网站是因为他是WEB2.0网站,通过与最大的威客网合作,用较小的代价,对这群消费群体灌输品牌形象,植入品牌意识,这比做其他广告效果好几倍。

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As she looked at Warrington's manly face, and dark, melancholy eyes, she had settled in her mind that he must have been the victim of an unhappy attachment.

每逢看到沃林顿那刚毅的脸,那乌黑、忧郁的眼睛,她便会相信,他一定作过不幸的爱情的受害者。

Maybe they'll disappear into a pothole.

也许他们将在壶穴里消失

But because of its youthful corporate culture—most people are hustled out of the door in their mid-40s—it had no one to send.

但是因为该公司年轻的企业文化——大多数员工在40来岁的时候都被请出公司——一时间没有好的人选。