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Nevertheless, this kind of current situation can get ameliorative immediately: National customs buys on sb's behalf outside adjuration condition recently commodity should be declared lawfully when enter a country, was not declared to custom or declare disloyal, custom is divided punishment still will be carried out outside levy.

不过,这种现状马上会得到改善:国家海关最近严令境外代购商品在入境时要依法申报,未向海关申报申报不实,海关除征税外还将实施处罚。

The draft decided to declare TCM as a macrocosm system,with details which involved the areas of TCM cognitive method on bionomy and diseases,TCM diagnostics,procession of Chinese crude drugs,TCM preparation method,acupuncture and moxibustion,Traditional Chinese Orthopedics and Traumatology,Culture of Tong Ren Tang Traditional Chinese Medicines,Culture of Hu Qing Yu Tang Traditional Chinese Medicines,and traditional Tibetan medicine.

申报方案草案确定将中国传统医药整体"打包"申报世界非物质文化遗产,申报保护内容涉及中医生命与疾病认知方法、中医诊法、中药炮制技术、中医传统制剂方法、针灸、中医正骨疗法、同仁堂中医药文化、胡庆余堂中药文化、藏医药等9个项目。2006年,中医药申遗工作正式启动。

Article 6 BIP reports shall be submitted by main bodies of the transactions with a combination of direct and indirect reports as well as single item and regular term reports.

第六条 国际收支统计申报实行交易主体申报的原则,采取间接申报与直接申报、逐笔申报与定期申报相结合的办法。

Contents: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容:本课程主要讲述税务代理制度产生与发展的基本历程,税收征纳关系中的地位与作用,税务管理,税务登记代理,发票领购,填开与审查代理,建账建制代理,企业涉税会计核算,流转税纳税申报代理以及实务,所得税纳税申报代理以及实务,其他税种纳税申报代理以及实务,代理纳税审查方法,税务行政复议代理以及涉税文书制作代理等。

Requisites: Chinese Tax System,Taxation, AccountingContent: The course introduces the engenderment and development of tax agency system, the relationship between tax imposition and payment, tax administration, agency for tax registration, agency for invoice subscription, opening and examination, agency for the establishment of accounts and regulations, declaration agency and practice for turnover tax, income tax and others.

主要内容:本课程主要讲述税务代理制度产生与发展的基本历程,税收征纳关系中的地位与作用,税务管理,税务登记代理,发票领购、填开与审查代理,建账建制代理,企业涉税会计核算,流转税纳税申报代理以及实务,所得税纳税申报代理以及实务,其他税种纳税申报代理以及实务,代理纳税审查方法,税务行政复议代理以及涉税文书制作代理等。

Under the current schedular tax system, the income generated at different times shall not offset each other, that is to say, all income shall be taxed, and no tax is imposed if no income is generated.

由于国家目前对股票转让所得暂不征收个人所得税,国家税务总局在研究股票转让所得的申报时考虑到:个人在一个纳税年度内可能频繁发生多次股票交易,要求其逐次记载股票转让所得,无疑将增大个人自行纳税申报难度;同时考虑到在一个纳税年度内股票交易盈亏具有不确定性,所以,在明确股票转让所得申报口径时规定,一个纳税年度内股票转让所得与亏损盈亏相抵后的结果为正数的,应统计在12万元之内;考虑到一些纳税人的其他应税所得项目已经超过12万元,本身已属于高收入群体,对于一些高收入者的股票转让盈亏相抵结果为负数的,为避免炒股的"负盈余"对已超过12万元的其他各项所得的冲抵,加强税源监控,我们规定"负盈余"按"零"申报

It is intersting that mental retardation and disease of Gl system frequently come with schizophrenia in the the mining result, which needed further research to see whether there were any clinical significancy. The low cost level was those age was 0-9 y/o, those age 10-19 y/o with birth month was Jan., May., Aug., Dec.; those age was 50-59 y/o with birth month was Jan., Apr., Oct.

以决策树分析探讨性别,年龄,出生月份等变项,在门诊低度申报费用者之特性为年龄0-9岁,60-79岁,10-19岁且出生月份为1,5,8,12月,50-59岁且出生月份为1,4,10月,中度费用申报者之特性为40-49岁且性别为男性,50-59岁且出生月份为11月,而高度费用申报者之特性为20-39岁。

For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments by account transfer, and payments in the form of negotiable securities, physical objects and other forms.

第三十五条自行申报的纳税义务人,应当向取秘所得的当地主管税务机关申报纳税从中国境外取得所得,以及在中国境内二处或者二处以上取得所得的,可以由纳税义务人选择一地申报纳税;纳税义务人变更申报纳税地点的,应当经主管税务机关批准

The Rules consist of eight chapters containing 44 articles, which define the specific operational methods of tax self-declaration from the aspects of the legal basis of the Rules, declarers, declaration content, declaration place, declaration period, way of declaration, declaration management, legal responsibility, and time of enforcement.

办法》共分八章、四十四条,分别从制定办法的依据、申报对象、申报内容、申报地点、申报期限、申报方式、申报管理、法律责任、执行时间等方面,明确了自行纳税申报的具体操作方法。

Matrix applications shall be made at the Application of Tax Rebate Window in the services hall of the County State Taxation Bureau within the stipulated term with computer applications made.

在电子申报后,应在规定的期限内在县国税局申报大厅退税申报窗口进行纸质申报

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