纳税的

"""Evasion of tax"" means that a taxpayer fails to pay or underpays the amount of tax payable through the adoption of the means of forging, revising, concealing or destroying without authorization accounting books or supporting vouchers for the accounts, or of overstating expenses or not stating or understating income in accounting books, or of filing fraudulent tax returns."

纳税人采取伪造、变造、隐匿、擅自销毁帐簿、记帐凭证，在帐簿上多列支出或者不列、少列收入，或者进行虚假的纳税申报的手段，不缴或者少缴应纳税款的，是偷税。

They claim that raising the taxable wage base would make a reasonable adjustment for the faster-than-average life expectancy gains among high earners.

他们声称，提高纳税工资基数将使一个更快的中高收入高于平均预期寿命的收益合理的调整。

Localities where conditions permit, the employment of migrant workers in urban units personnel, units and employees may be deposited in the housing provident fund; urban individual industrial and commercial households, free-lance staff can apply for housing provident fund deposit, the amount deposited on the base wage in accordance with the one deposited in person annual monthly average taxable income.

有条件的地方，就业的农民工在城市单位工作人员，单位和职工可存入住房公积金；城市个体工商户，自由职业人员可申请住房公积金存款，存款额的基础工资根据一个人存放在年度平均每月应纳税所得额。

One of the core enterprise± Industrial Co., Ltd., established in 1998, is a feed manufacturing, chicken breeding, broiler farming, slaughtering split, cooked food processing as one of the "Dragon-type" enterprises, annual production value of up to several hundred million dollars The project put into operation, achieved good efficiency, and access to national, provincial and municipal governments and other functions conferred by the China International Agricultural Expo brand-name products, agricultural industrialization leading enterprises in key state, national integrity unit, model workers in Fujian Province House, Fujian Shanhai collaborative demonstration project ,2002-2003 annual tax credit A-unit 2003-2004's Fujian Province as "Shou contract re-credit" enterprises in Fujian Province 2005 to the year-2007 100 key industrial enterprises, such as a number of 50 Honor. In November 2005 obtained a "2005 National Livestock and Poultry slaughter and processing advantages of enterprise No. 100 84" 2005 to-2006 annual National Food Safety PARKnSHOP winning two advanced units.

核心企业之一森宝实业有限公司成立于1998年，是集饲料生产、种鸡繁殖、肉鸡饲养、屠宰分割、熟食加工为一体的&龙型&企业，年产值可达数亿元，该项目自投产后，取得了良好的效益，并获得国家、省、市政府及其它职能部门授予的中国国际农业博览会名牌产品、农业产业化国家重点龙头企业、全国诚信单位、福建省模范职工之家、福建省山海协作示范工程、2002-2003年度纳税信用A级单位、2003-2004福建省&守合同、重信用&企业、2005-2007年度福建省百家重点工业企业等五十多项荣誉。2005年11月又获&2005年度全国畜禽屠宰加工百家优势企业第84名&、2005－2006年度全国食品安全百佳先进单位两项殊荣。

It certainly makes sense to keep poor people off the income-tax rolls, but removing a sizeable chunk of the middle class weakens the political bond between taxpayer and government, and will lead to pressure for more such spending.

这当然能够将穷人排除在所得税花名册之外，但是除去这么大数量的中产阶级会削弱纳税人和政府之间的政治纽带，并且会给多出来的这些开支带来压力。

Depreciation expense is a charge against taxable income, which reduces the amount of taxes paid, and as a result, increases the cash flow attributable to an investment by the amount of those taxes saved, but depreciation expense under existing tax laws is based on historic cost.

折旧费用是计入应税所得，这样可以减少纳税，结果，增加现金流量是因为这项投资税额的减少，但是在现行税法的折旧费用是根据历史成本计算的。

With reference to the provisions of the PRC EIT Law on special tax adjustments and international experiences about anti-tax avoidances, the Implementation Regulations expressly make provisions on the following issues: related parties, the adjustments to related party transactions, the principle of arm's length transaction, advanced pricing arrangement, the obligation to furnish information, collection of tax under deeming provisions, controlled foreign corporations, thin capitalization, general provision of anti-avoidance, and the payment of additional interest on overdue taxes.

答：根据企业所得税法有关特别纳税调整的规定，借鉴国际反避税经验，实施条例对关联交易中的关联方、关联业务的调整方法、独立交易原则、预约定价安排、提供资料义务、核定徵收、防范受控外国企业避税、防范资本弱化、一般反避税条款，以及对补徵税款加收利息等方面作了明确规定。

According to the different aims of the consigner's cross-country trade and transnational investment and combining with the industry traits and the relevant countries' tax rules and international systems, our law office will seek the proper taxpaying scheme for our consigners.

根据委托人跨境贸易、跨国投资等不同目的，结合委托人的行业特点及相关国家的税收制度和国际税收体制，为委托人寻找税负最轻，风险最低的纳税方案。

VAT tax assessment has undergone three stages such as the hand-in election, the electronic election, the establishment of sub-sectoral assessments model.

本文以系统理论为指导，采取个案研究的方法，引入管理信息系统，分析吉林省增值税纳税评估管理信息系统建立的必要性、从用户端角度研究搭建系统结构、描述系统功能、并以实际案例介绍系统的应用价值。

The bonded goods and processed products in the bonded area must be reshipped out of the Chinese territory and, if, under special circumstances, they have to be shipped to non-bonded areas, an application shall be filed with the customs and the import and tax payment procedures shall be performed after the customs grants the approval.

保税区内的保税货物和经加工的产品必须复运出境，如遇特殊情况需将货物运往非保税区的，应向海关申请，经海关批准后按照规定办理进口和纳税手续。

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。