纳税

Ratepaying plan is relative to the familiarity of the tax and law environment and the finance regulation of enterprises, and to the understanding and ability of the enterprises own ratepaying plan.

纳税筹划涉及企业所处的税收法律环境及财会法规，并与企业自身的纳税筹划意识、能力等密切相关。

At present,because computer technology is developing at very fast speed,it is becoming a new study of value-added tax common tax-payer maintaining how to make use of computer to manager ratepaying and declaring taxes.

当今时代，飞速发展的计算机使各行各业越来越抗拒不了它的魅力，因而将计算机应用到增值税一般纳税人的增值税纳税申报，利用计算机来实现纳税申报的科学管理，在现阶段及将来一定时期内为税收征收管理提供了一个新的研究课题。

And that was a taxed – and that was a taxed amount of money.

而那是纳税的–那是得纳税的金额。

Taxpayers shall declare to the customs according to the facts in line with laws and provide materials needed in the identification of customs value, commodities categorisation, place of origin, and initiation of anti-dumping, countervailing and safeguard measures as requested in the provisions of the customs.

第三十条纳税义务人应当依法如实向海关申报，并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料；必要时，海关可以要求纳税义务人补充申报。

A tax amnesty has gone into effect in Russia to encourage non-compliant taxpayers to regularise their tax affairs in an attempt by the government to boost tax revenues and reverse capital flight from the country.

在俄国，一项税收特赦计划已经生效，目的是鼓励不主动缴税的纳税人主动申报纳税，使他们的纳税事项更加有规则。这是政府的一个尝试，用以推进国家税收收入的增加和防止国家资本外逃。

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。

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。

This is the inevitable process which tax payment culture sublimates.

所以，我们要借鉴西方纳税文化中好的成分并结合我国实际，建立符合我国国情的社会主义纳税文化。

The payments mentioned in the preceding paragraph include payment in cash, payment by remittance, payment by the transfer of accounts and the computed monetary value of payments made in securities, in kind or in other forms.

前款所说的支付，包括现金支付、汇拨支付、转账支付和以有价证券、实物以及其他形式的支付。第三十六条纳税义务人有下列情形之一的，应当按照规定到主管税务机关办理纳税申报

At the I past's in consciousness, my these people's always don't be pay taxes, because I only is a in ordinary enterprise the a ordinary worker, pay taxes is big-little businessman, the street pedlar owners and have high take in peoples the things, however our attach America go to visit one's relatives could travel,changed our view, has very much very much the fact can prove, my these ordinary common people,also too is pay taxes people, but also nearly is day-day for the pay taxes,it for my the assemble impression is: nothing don't be obtain you pay taxes the part, nothing don't be obtain you pay taxes the billand bills more,that's mouth say nothing evidence, has bill for act credentials:.

在我以往的概念中，我们这些人是从来不纳税的，因为我只是一名普通企业里的一名普通职工，纳税是大小老板们，摊贩主们和享有高收入人们的事，然而我们的赴美探亲之LU，改变了我的这一看法，有太多太多的事实可以证明，我们这些平头老百姓，也是纳税人，而且几乎是天天地在纳着税，它给我的总的印象是：没有不收你税的地方，更没有不收你税的发票和单据，口说无凭，有单据为证

On the other hand, the more important thing is because the urban housing is a kind of heterogeneity products.

另一方面，更重要的是由于城市住房是一种异质性产品。

Climate histogram is the fall that collects place measure calm value, cent serves as cross axle for a few equal interval, the area that the frequency that the value appears according to place is accumulated and becomes will be determined inside each interval, discharge the graph that rise with post, also be called histogram.

气候直方图是将所收集的降水量测定值，分为几个相等的区间作为横轴，并将各区间内所测定值依所出现的次数累积而成的面积，用柱子排起来的图形，也叫做柱状图。