纳税人

In order to mitigate the accounting costs of taxpayers and reduce the cost for both the levier and the payer to abide by the tax laws, contribute to the implementation of enterprise income tax policies and strengthen the administration and collection, we have studied the issue jointly with the Ministry of Finance and other relevant departments, and in accordance with the relevant provisions in the Interim Regulation of the People's Republic of China on Enterprise Income Tax, we hereby give our notice as follows regarding some income tax policies that need to be adjusted for the implementation of the Enterprise Accounting Rules

为减轻纳税人财务核算成本和降低征纳双方遵从税法的成本，有利于企业所得税政策的贯彻执行和加强征管，经与财政部等有关部门共同研究，根据《中华人民共和国企业所得税暂行条例》的有关规定，现就贯彻执行企业会计制度需要调整的若干所得税政策问题通知如下

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is below the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 7%, including house property tax, urban and township land use tax, stamp tax, and individual income tax; when the levier pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of individual income tax item and house property item.

个人非住房出租月租金收入在我市营业税起征点以下的，按照7%的综合征收率计征各项税款，包括房产税、城镇土地使用税、印花税和个人所得税；征收人在按照规定期限解缴上述税款时，应按个人所得税科目和房产税科目分税种向银行汇总解缴。7%综合征收率的入库比例：个人所得税科目占1%，房产税科目占6%，并向纳税人填开包括个人所得税和房产税的完税证明。

Where the month rental income derived from individuals' leasing of houses for non-residential purposes is at or above the threshold of business tax of our city, various taxes shall be calculated and levied at the comprehensive levy rate of 12%, including business tax, urban maintenance and construction tax, additional education tax, house property tax, urban and township land use tax, stamp tax, and individual income tax; when a taxation authority or a tax withholding agent entrusted by taxation authority (hereinafter referred to as the levier) pays the aforesaid taxes within the stipulated time limit, the tax shall be paid on a consolidated basis to a bank by tax categories in the light of business tax item (service sector – lease sector), house property item and individual income tax item.

个人非住房出租月租金收入在我市营业税起征点以上的，按照12%的综合征收率计征各项税费，包括营业税、城市维护建设税、教育费附加、房产税、城镇土地使用税、印花税、个人所得税；税务机关或税务机关委托的代征人在按照规定期限解缴上述税费时，应按营业税科目、房产税科目和个人所得税科目分税种向银行汇总解缴。12%综合征收率的入库比例：个人所得税科目占1%，营业税科目占5%，房产税科目占6%，并向纳税人填开包括个人所得税、营业税和房产税的完税证明。

It's only fair for local resident tax payers.

这是对本地的纳税人来说，更公平。

Given that lopsidedness, it is not surprising that many Americans see the bank bailouts — the Bush administration's and now the Obama administration's— as intentionally gamed to benefit Wall Street constituents at taxpayers' expense.

考虑到这种不对等的交易条件，很多美国人把布什政府以及现在的奥巴马政府提出的银行救援方案看成是让纳税人替华尔街埋单的预谋就毫不奇怪了。

Politicians who parade this argument – like most public employees, many of the retired officials responsible for the maladministration, and Ms Kelly and Ms Cooper – have pensions guaranteed by tax and ratepayers.

拿出这条理由的政客们——像大多数公务人员、对行政不当负有责任的许多退休官员，以及凯利女士和库珀女士一样——有税收和地方税纳税人保证的养老金。

THE taxpayers do their part, and faithfully fling their hard-earned treasure into the gaping public maw.

纳税人尽他们的职责，他们忠实地将他们辛辛苦苦赚来的财富投进的公共财政的无底洞里。

Taxpayers bear the cost of guaranteeing this fruit of megalomania.

承保这一自大狂成果的费用由纳税人负担。

The industry became a byword for mendacity, secrecy and profligacy with taxpayers' money. For two decades neither governments nor bankers wanted to touch it.

这个产业已经成为谎言、秘密以及浪费纳税人钱财的代名词。20年来，没有一个政府或是银行想去碰它。

The government will always try to squeeze more money out of the taxpayer.

政府总是想方设法向纳税人榨取更多的钱。

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％。