税务人员

Deloitte Consulting is uniquely positioned to provide services in all aspects of enterprise transformation covering strategy, design,implementation and support services.

税务与商务咨询部我们是一支由高质素的税务专业人士组成的团队，致力于为各类型的跨国、地区和本地企业以及高资产人士和在中国工作的外籍人员提供专门化的税务合规和顾问服务。

Police officers,health inspectors or tax-collectors can make mistakes or act over-zealously in the belief that they are serving the public.

警官、卫生稽查员、税务人员等等也会犯错误或者自以为在为公众服务而把事情做过了头。

All sorts of messages say, because Russia is overall economic condition is abominable, having some of user that buy coal is furniture of the car that uses his, office, even the Black Sea is off recently exchanges coal; The colliery must try to make duty Wu staff agrees to regard pay taxes as in order to hand in coal the method even.

各种消息说，由于俄罗斯总体经济情况恶劣，有些购煤用户是用自己的汽车、办公室家具、甚至黑海休假日来换取煤炭；煤矿甚至得设法使税务人员同意以交纳煤炭作为完税手段。

This essay mainly discusses taxation professional crime in a narrow sense, which means that taxation authoritys personnel take advantage of their professional to for self-seeking misconduct, not collect or collect less tax or during selling invoices,setting off tax or drawing back, for favoritism or self interest, handle for units and persons while definitely knowing that they do not conform to laws, which brings serious loss to the interest of the country.

在犯罪主体方面，强调税务职务犯罪的犯罪主体除一般意义上的税务机关的工作人员外，对那些依照法律法规规定在税务机关行使行政管理权的人员，或者受税务机关委托代表税务机关行使税收执法权的人员，或者虽未列入税务机关的编制但在税务机关从事其他税收工作的人员，也可以成为税务职务犯罪的犯罪主体。

He had been cheating the taxman but it was years before he was found out .

他一直欺骗税务人员，但多年之后才被查出。

Taxation administrative reconsideration system aiming at correcting illegitimacies and improper behavior, supervising the taxation department and its missionaries to exercise their powers according to law, protecting taxpayers and other taxation privies legal rights and interests.

税务行政复议制度是一项旨在纠正税务机关及其工作人员违法的和不当的税务具体行政行为，监督税务机关及其工作人员依法正确行使职权，保护纳税人和其他税务当事人合法权益的法律制度。

"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。

Finally, in order to let the conclusion be based on the international trends and the principles of tax and offer the concrete proposals of tax reform. The study uses questionnaires to collect the opinions from experts, tax collector and insurance personnel.

并以问卷调查，了解受访者（包括专家学者、税务人员及保险从业人员）对现行制度及未来改革方向之看法与意见，俾能於符合国际潮流并兼顾租税基本原则之前提下，对我国投资型保险商品相关之课税问题提出合宜具体之建议。

Answer : The seller should have the property of, housing transfer books, the original purchase invoices and sales contracts entered into with property buyers, affiliates identity, to the location of the property tax organs dedicated window (located in the general real estate transaction centres) for invoices and invoice prices according to determine exemption of business taxes and additional, such as a business tax should be levied and additional property from the calculation of tax organs should start levying taxes on contributions from the sale to persons designated by the tax authorities levy taxes paid windows, Further to the dedicated window for opening stores invoices; As a tax-exempt property, while the relevant tax authorities only issued invoices.

答：出售者应持房地产权证、房屋交接书、原购房发票以及与购房者签订的买卖合同、相关人员的身份证等，向房产所在地的税务机关专设窗口（一般设在房产交易中心内）申请开具售房发票并据以确定征免营业税及附加，如属于应征收营业税及附加的房产，由税务机关计算应征收税款并开具缴款书，由出售者至税务机关指定的征收窗口缴清税款后，再至上述专设窗口申请开具售房发票；如属于免税房产、税务机关只出具相关售房发票。

Taxpayers with real difficulty in retaining such office or personnel may, upon approval by tax authorities above the county level, set up a pasting book for receipt and payment vouchers, a record book for purchase and sales of goods, or use a tax control device, in accordance with the provisions of tax authorities.

第二十三条生产、经营规模小又确无建账能力的纳税人，可以聘请经批准从事会计代理记账业务的专业机构或者经税务机关认可的财会人员代为建账和办理账务；聘请上述机构或者人员有实际困难的，经县以上税务机关批准，可以按照税务机关的规定，建立收支凭证粘贴簿、进货销货登记簿或者使用税控装置。

By using competitive adsorption of activated carbom to remove unfavorable influence of carbon in carbonaceous gold concentrate on leaching process, the leaching rate of gold concentrate can be improved to 88% as compared with 10%by direct cyanidation.

本文论述了利用活性炭竞争吸附作用，消除含炭金精矿中炭在浸出过程中的影响，使金精矿的浸出率可由直接氰化的10％提高到88％。

The only thing you're ever gonna be king of is King of the Stupids!

你只配做傻瓜的国王！