税法

It is all the more curious when the tax laws in Britain are relatively tight.

在英国，当税法相对严格的时候，这种现象就越发令人奇怪了。

Where an enterprise prepays EIT on the monthly or quarterly basis under Article 54 of the EIT Law, it shall make the prepayment in line with its monthly or quarterly actual profits. Where it is difficult for it to make prepayment based on its monthly or quarterly actual profits, it may make the prepayment based on the monthly or quarterly average of the amount of tax of the preceding tax year, or make the prepayment by any other means acceptable to the tax authority.

企业根据企业所得税法第五十四条规定分月或者分季预缴企业所得税时，应当按照月度或者季度的实际利润额预缴；按照月度或者季度的实际利润额预缴有困难的，可以按照上一纳税年度应纳税所得额的月度或者季度平均额预缴，或者按照经税务机关认可的其他方法预缴。

The uncertainty of current tax laws restricts the vigorous development of e-commerce in our country.

在我国现行税法的不确定性是制约电子商务蓬勃发展的瓶颈。

Types of tax avoidance of domestic enterprises are 1 to evade tax by utilizing unsteady outlined characters in taxation system; 2 to use tax avoidance method of regional transference; 3 to use tax avoidance method of income transference; 4 to use tax avoidance method of income subtotaling; and 5 to evade tax by delay of taxpaying.

对政府而言，分析、研究避税问题并承认避税活动的合法性，有利于及时了解税法中存在的缺陷，并在依法治税的基础上去进一步完善税制，而不是用超越法律的权力去缩小避税的影响。虽然避税具有社会危害性，在法律没有明文禁止的情况下，只能将避税认定为合法行为。

Article 31 The term "taxes paid" as used in Article 8 of the EIT Law refers to the various taxes and surtaxes incurred by an enterprise other than the enterprise income taxes and value added taxes that are deductible.

第三十一条企业所得税法第八条所称税金，是指企业发生的除企业所得税和允许抵扣的增值税以外的各项税金及其附加。

And thus establishing the tax law of real estate on the base of consummation real right is badly needed.

因此，急需在完善物权法基础上制定不动产税法。

The payment mentioned in Article 19 Paragraph 2 of the Tax Law refers to payments in cash, by remittance, or through transfer accounts, as well as payment made in the forms of non-monetary assets or rights and interests for an equivalent ount of money.

第六十二条税法第十九条第二款所说的支付的款额，是指现金支付、汇拨支付、转帐支付的金额，以及用非货币资产或者权益折价支付的金额。

Article 105 The term "payment" as used in Article 37 includes monetary payments and non-monetary payments, e.g., cash payment, payment by remittance, transfer payment, and payment by equity consideration, etc.

第一百零五条企业所得税法第三十七条所称支付，包括现金支付、汇拨支付、转账支付和权益兑价支付等货币支付和非货币支付。

Depreciation expense is a charge against taxable income, which reduces the amount of taxes paid, and as a result, increases the cash flow attributable to an investment by the amount of those taxes saved, but depreciation expense under existing tax laws is based on historic cost.

折旧费用是计入应税所得，这样可以减少纳税，结果，增加现金流量是因为这项投资税额的减少，但是在现行税法的折旧费用是根据历史成本计算的。

With reference to the provisions of the PRC EIT Law on special tax adjustments and international experiences about anti-tax avoidances, the Implementation Regulations expressly make provisions on the following issues: related parties, the adjustments to related party transactions, the principle of arm's length transaction, advanced pricing arrangement, the obligation to furnish information, collection of tax under deeming provisions, controlled foreign corporations, thin capitalization, general provision of anti-avoidance, and the payment of additional interest on overdue taxes.

答：根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，实施条例对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定徵收、防范受控外国企业避税、防范资本弱化、一般反避税条款，以及对补徵税款加收利息等方面作了明确规定。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。