纳税

Article 31 An obligatory duty payer shall, in accordance with the table of contents, stipulations, the general principle of classification, category notes, chapter notes, subheading notes and any other classification notes, classify the import or export goods that it declares, and put them under the corresponding tariff nomenclature heading numbers.

第三十一条纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。

Controlled foreign companies Under the controlled foreign company regime (otherwise known as "subpart F"), certain types of income of CFCs are included currently in the taxable income of US shareholders of the CFC.

受控外国公司根据受控外国公司规定(即， Subpart F)，受控外国公司的某些收入应计入受控公司美国股东的当期应纳税所得。

In addition, the Company shall provide the Investors with access to such other Company information as may be required by the Investors to determine the Company's status as a CFC to determine whether the Investors are required to report their pro rata portions of the Company's "Subpart F income" on its United States federal income tax return, or to allow the Investors to otherwise comply with applicable United States federal income tax laws.

另外，如投资人要求，则公司应向其提供公司其他资料，以确定公司的CFC身份，并籍此确定要求投资人报告其按比例分得的公司"海外贸易未分配所得"（在美国联邦所得税纳税申报单上列明，Subpart F income 的定义见法典），或是允许投资人以其他方式遵守可适用的美国联邦所得税法律。

In the event that the Company is determined by counsel or accountants for the Investors to be a CFC as defined in the Code with respect to the shares held by the Investors, the Company agrees to use commercially reasonable efforts to avoid generating for any taxable year in which the Company is a CFC,"subpart F income," as such term is defined in Section 952 of the Code.

如经律师或会计师向投资人认定，本公司是与投资人持有股票有关的法典定义之CFC，则在本公司作为CFC的任何应纳税年度内，公司同意尽商业上合理的努力避免产生"海外贸易未分配所得"（定义见法典952条）。

The family must subsist on a single income while still paying the taxes that finance public schools.

全家人的生活不得不依靠一个人的收入。而同时他们还要纳税供养那些公立学校。

Mayor Bloomberg adds insult toinjury by reminding the fuming suburbanite of New York City's strict laws against smoking.

而布隆伯格市长却在一旁提醒这位愤怒的郊区人，说纽约市有着不许吸烟的严格法律，使这位郊区居民因要纳税而感到心痛后又蒙受奚落，真是雪上加霜。

Jimmy Margulies' cartoon shows a suburban commuter getting all steamed up over the proposal. Mayor Bloomberg adds insult to injury by reminding the fuming suburbanite of New York City's strict laws against smoking.

吉米-马古利斯的漫画表现了一位家住郊区的通勤者被此项建议气得身上冒烟，而布隆伯格市长却在一旁提醒这位愤怒的郊区人，说纽约市有着不许吸烟的严格法律，使这位郊区居民因要纳税而感到心痛后又蒙受奚落，真是雪上加霜。

For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the taws of that State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof.

一、在本协定中，"缔约国一方居民"一语是指按照该缔约国法律，由于住所、居所、总机构所在地、管理机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人，还包括该缔约国一方、其行政区或地方当局。

Thirty-second article of the tax law as referred to in Article VII have been outside at the personal income tax allowance to pay, people are referring to tax liability from the proceeds made outside China, according to the source country or region from the law and should pay the actual tax already paid.

第三十二条税法第七条所说的已在境外缴纳的个人所得税税额，是指纳税义务人从中国境外取得的所得，依照该所得来源国家或者地区的法律应当缴纳并且实际已经缴纳的税额。

Article 7 Where any taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall, after approved by the head of the Customs directly under the General Administration of Customs or the head of the authorized subordinate Customs, formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the financial institution to notify it to withhold the corresponding tax from the deposits suspended payment.

第七条 纳税义务人自海关填发税款缴款书之日起15内未缴纳税款的，经直属海关关长或者其授权的隶属海关关长批准，海关应当向金融机构制发《中华人民共和国海关扣缴税款通知书》，通知其从暂停支付的款项中扣缴相应税款。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。