税法

Article 64 "International finance organizations" mentioned in Article 19, paragraph 3, Item (2) of the Tax Law means financial institutions such as the International Monetary Fund, the World Bank, the Asian Development Bank, the International Development Association, and the International Fund for Agricultural Development.

第六十四条税法第十九条第三款第项所说的国际金融组织，是指国际货币基金组织、世界银行、亚洲开发银行、国际开发协会、国际农业发展基金组织等国际金融组织。

Chapter four,international tax avoidance is another important issue of in-ternational income tax law.

第四章，国际避税是国际所得税法的又一重要主题。

I said I was for free and fair trade and we needed to do three things: make sure our trading partners markets were as open as ours; change the tax code to favor modernizing plants at home rather than moving them abroad; and stop giving low-interest loans and job-training funds to companies that move to other countries when we didn't provide the same assistance to needy companies at home.

我说我支持自由和公平的贸易，我们必须做三件事：确保我们贸易伙伴的市场像我国的市场一样开放；改变税法，使之有利于加速国内企业的现代化，而不是迫使它们转移到国外去；如果国内亟需同类资助的企业享受不到低利率贷款和就业培训资金的话，停止向将工厂转移到国外的企业提供这些待遇。

Article 26 The deduction of additional expenses mentioned in Section 3 of Article 6 of the Tax Law means deduction of the expenses stipulated by Article 28 of the Regulations on the basis of deduction of RMB800 each month.

第二十六条税法第六条第三款所说的附加减除费用，是指每月在减除800元费用的基础上，再减除本条例第二十八条规定数额的费用。

The individual income tax law stipulates expense deduction standard of the wages obtained beginning to perform 1600 yuan starting from January 1 , 2006 ,which arouses widely concern in theory and practice ,and this adjustment of personal income tax should say that it is merely the beginning of our country government to adjust personal income tax.

个人所得税法中规定从2006年1月1日起工薪所得费用扣除标准开始实行1600元，这次个人所得税的调整应该说是我国政府对个人所得税调整的一个开始，它引起了理论界和实务界的广泛关注。

The EIT Law unifies the deduction of actual payments for various items of expenses, and provides that enterprises can claim deductions of actual and reasonable cost and expense before tax.

新税法对企业实际发生的各项支出作出了统一规范，规定对企业发生的真实合理的成本费用支出予以税前据实扣除。

Article 34 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十四条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

Article 33 When taxpayers apply in accordance with Article 7 of the Tax Law for deduction of the amount of individual income tax paid already outside China, they shall present the original tax payment receipt issued by the tax authorities abroad.

第三十三条纳税义务人依照税法第七条的规定申请扣除已在境外缴纳的个人所得税税额时，应当提供境外税务机关填发的完税凭证原件。

The second part is about tax legalism of china tax law.

第二部分是我国税法中的税收法定主义评析。

The third part is about the advice of tax law improvement under the guidance of tax legalism.

第三部分是税收法定主义下我国税法完善的对策建议。

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