税法

6 In respect of income obtained by enterprises in foreign currencies, when, in accordance with the provisions of Article 15 of the Tax Law, the payment of income tax in quarterly installments is made, the taxable income shall be computed by converting the income into Renminbi at the exchange rate quotation of the State Administration of Exchange Control on the last day of the quarter.

企业所得为外国货币的，在依照税法第十五条规定分季缴纳所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额。

At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额；年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算，只就全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。

The filing of consolidated tax returns by head offices would relocate the tax revenues between different regions in the country.

新税法实行法人所得税的模式，因此，不具有法人资格的营业机构应该自动汇总计算纳税，但汇总纳税容易引发地区间税源转移问题，纳税人和地方政府都极为关注。

I graduated from Tianjin University of Technology accountancy profession in the school curriculum of junior majoring in financial accounting intermediate financial accounting senior financial accounting cost accounting tax revenue management planning statistically financial management Audit Inspection Company Law Economic taxable property assessment University English Higher Mathematics linear algebra probability and mathematical statistics computer text basis of management information systems accepted all of the University of basic education, be a good professional training and capacity-building in financial management and administration and human resource planning and other fields, have a theoretical basis and practical experience, and a strong research and analysis capability.

需要一份英文自我介绍，情况如下：毕业于天津工业大学会计专业在校主修课程有初级财务会计中级财务会计高级财务会计成本会计学税法税收筹划统计学管理学财务管理学审计学公司法经济法纳税检查资产评估大学英语高等数学线性代数概率与数理统计计算机文化基础管理信息系统等接受过全方位的大学基础教育，受到了良好的专业训练和能力培养，在财务管理和行政管理及人力资源筹划等各个领域，有一定的理论基础和实践经验，并有较强的研究和分析能力。

On tax planning regulating,multi-players interests are co-existing,conflicting,and changing,thus,the regulation state presents in such a Two-Dimensions:"Immoderation" and "Moderation",the latter is the desired.

税收筹划中各方主体复杂利益的并存、冲突和变易，集中体现为国家财政权与国民财产权的对立和协调，并往往导致税收筹划税法规制中的法律"失度，"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。

Any payment to be made to the Lenders under this Agreement shall be free of and without any deduction or withholding of any tax, levy, impost, duty, or other charge of a similar nature

句中的" tax， levy， impost， duty， charge "，译者很难译出其区别来，而且在我国的税法中也找不到对应的词，只能简略译成"各种税捐"。

In order to change the rigidity of accounting policies, the incomparability of accounting information and the inflexibility of accounting system, on December 29, 2000, the Ministry of Finance issued the Accounting System for Business Enterprises, which has great significance on standardizing the accounting treatments and improving the quality of accounting information.

为了改变原会计制度下形成的会计政策僵化、信息可比性差、制度弹性小等局面，2000年12月29日财政部发布了《企业会计制度》，对于规范会计核算工作，提高会计信息质量具有重要意义；同时，也进一步扩大了会计与税法之间的差异，增大了纳税调整的难度。

Only insist inside the overseas-funded enterprises revenue from tax indiscrimination treatment, and adjust the contents and forms of the revenue from tax special law system according to the our country industry policy, then can for our country the economy melts the economic integral whole of the human life field to turn to provide an efficiently, fair, the stable revenue from tax legal system environment, better promote our country the tax law system of perfect and BE in line with international usual practice better.

只有坚持内外资企业税收无差别待遇，并根据我国产业政策调整税收优惠法律制度的内容和形式，才能为我国经济融人世界经济一体化提供一个高效、公平、稳定的税收法制环境，更好地促进我国税法体系的完善以及更好地与国际惯例接轨。

2 All the taxes and duties in connection with and inexecution of the Contract to be levied on Licensor by theGovernment of the People's Republic of China in accordance withthe Chinese Tax Laws in effect shall be paid by Licensor.

7.2中华人民共和国政府根据其现行税法征收出让方与执行本合同有关的一切税费由出让方负责。

The long-standing instrumentalism of our taxation law brings very drawback into protect system of taxpayers rights.

我国税法中长期存在的工具主义色彩使得纳税人权利的保护存在很大缺陷。

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