税法

To say they will never attempt it again is idle and visionary; we thought so as the repeal of the stamp act, yet a year or two undeceived us; as well may we suppose that nations which have been once defeated will never renew the quarrel.

如果说他们不会想再那麼干了，那是单凭想像而没有根据的；我们对於印花税法曾抱有这样的想法，然而一两年的工夫就打破了我们的迷梦；否则我们也可以认为那些已经被打败的国家将永远不会再寻衅了。

The frame of personal income tax law of our country, which is based on the economic system, tax system and the situation of our productive forces in the initial stage of reform and opening of our country, has not kept paces with the demands of building a well-off society. All kinds of defects of the elements of tax law manifest the unsuitableness.

我国的个人所得税法律制度的基本框架构建于我国改革开放初期的经济体制、税收体制和生产力发展状况上，已不能较好地适应我国小康社会建设的需要，这种不适应表现为税法的各个要素上的种种缺陷。

The The our country drew up in 1980 《 personal income tax law 》.1993,1999 carries on the emendation to that method again, September of 2005, and then emphasize to advertise for to order and enhance to by oneself declare control to make the new modification towards rising.

我国在1980年就制定了《个人所得税法》。1993、1999年又对该法进行修订，2005年9月，又着重对起征点与强化自行申报约束作了新的修改。

Despite the after the fact advantages of tax amnesties, immigration amnesties, etc., countries are likely to be better off if they could avoid having them at all.

尽管税法赦免、非法移民的特赦等具有这样的事后优势，各个国家如能从避免那些的话，还是会更好些的吧。

However, after the fact, amnesties are useful in order to get more tax revenue, recognize the large numbers of illegal residents already in a country, etc.

然而当事情（违反税法及其它法律发生后，实施赦免政策却大有其用，以满足增加税收收入，清查已在一国存在的大量非法移民等需要。

This article first has carried on the outline to the enterprise accounting system and the tax law, has been clear about between them the relations and the difference, because has the difference, is easy to cause tax source draining, creates the tax payment adjustment project to increase, affects the government document the authority, tax payment both sides is easy to cause the dispute, and arbitrates with difficulty.

本文先对企业会计制度与税法进行了概述，明确了它们之间的关系和差异，由于有差异，容易引起税源的流失，造成纳税调整项目增多，影响政府文件的权威性，纳税双方容易引起争议，并且难以仲裁。

Tax incentives leave much of the same project-specific selection to private firms but cabined by the qualification criteria prescribed by the tax provision.

税收激励给私人企业的项目活动留下了很大的选择空间，但是要受税法规定的资格条件的限制。

But the content and essence of the principle are still not clear and need to be concreted.

中文摘要按量能课税为税法上之基本原则，在我国学说与实务上已能肯定其基本价值，惟其内容之具体化在我国则仍有待进一步加强。

Article 2 The term "individuals who have domiciles in China" in the first paragraph of Article 1 of the Tax Law means individuals who, by reason of their registered permanent residence, families or economic interests, habitually reside in China.

第二条 税法第一条第一款所说的在中国境内有住所的个人，是指因户籍、家庭、经济利益关系而在中国境内习惯性居住的个人。

The new tax law equalizes the tax rate for foreign-financed companies with Chinese businesses at 25 percent.

新的企业所得税法将向外国公司征收与中国公司相同的 25 %的税率。

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了