纳税人

Canadian Finance Minister Jim Flaherty has announced a new initiative to crack down on companies that he says are shifting the tax burden unfairly to small taxpayers by using offshore corporate structures to evade Canadian taxes.

加拿大财政部部长杰米·费海提已经宣布，将会主动采取措施制裁那些通过国外企业组织结构将税收负担不公平地转移到小型纳税人身上，从而逃避加拿大税收的企业。

Third,the paper sets up a mathematical model for indirect tax shifting through algebraic method, it concludes a general rule on indirect tax shifting from VAT payers to others, the buyers only takes the full tax burden when there isn't any demand elasticity or full supply elasticity, and the sellers only takes the full tax burden when there is full supply elasticity or no demand elasticity, sellers and buyers share the tax burden respectively, the tax share amount has a straight line dependence to the commodity demand or supply elasticity, the proportion of indirect tax burden of sellers equal to the proportion between demand elasticity and the sum of demand and supply elasticity.

第三，本文用代数推理的办法推导出测算间接税税负转嫁的代数模型，从而得出增值税纳税人间接税税负转嫁的一般规律：销售者和购买者各自负担部分税负，其负担的份额取决于商品供求弹性的对比关系，销售者负担的间接税税负比例等于需求弹性系数占供求弹性系数之和的比例。

Article 1 Units or individuals to whom titles of land or houses have been transferred within the territory of the People's Republic of China shall be title deed tax payers and shall pay title deed taxes according to the provisions of these regulations.

第一条在中华人民共和国境内转移土地、房屋权属，承受的单位和个人为契税的纳税人，应当依照本条例的规定缴纳契税。

The respective tax bureau could request the taxpayers to submit further documentary evidence within specific period in case that the submitted documents were not sufficient to determine the taxability of fringe benefits.

对其中有关凭证及证明资料，不能证明其免税补贴的合理性的，主管税务机关应要求纳税人在限定的时间内，重新提供证明材料。

The American Justic department Justice Department is seeking information from the Swiss bank UBS , about the US taxer player taxpayers who may have used offershore accounts to evade avoid paying federal income taxes.

美国司法部门正从瑞士 UBS 银行收集资料，调查美国纳税人可能在该银行开设离岸帐户以逃避交纳联邦所得税。

America has at least 50 times as many "angel" investors as Europe, thanks to the taxman's greater forbearance.

感谢那些纳税人更好的忍耐能力，美国的"天使"投资人数量是欧洲的至少50倍。

The taxpayer is not going to do this.

纳税人是不会这么做的。

We're not taking taxpayer money.

我们没有考虑纳税人的钱。

Taxpayer: what you have said is very helpful, thank you

纳税人：您说的对我太有帮助了，谢谢！

Taxpayer: I come to china for the purpose of investigation.

纳税人：我在中国是考察工作。

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％。