缴税

Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

第九十八条企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款

It will see a single tax rate of 25 per cent levied on all companies.

根据提交审议的草案，所有企业将按25%的单一税率缴税。

If, however, the individual was subject to tax at a higher rate (known as "surtax"), he would be liable to pay the additional tax.

但是，如果个人需按更高的税率缴税，那么多出的那部分税款将由他本人承担。

Article 10 In case a taxpayer fails to pay tax within 15 days upon the receipt of the tax payment book, the Customs shall formulate and issue the Withholding Tax Notice of the Customs of the People's Republic of China to the taxpayer, sell off the detained goods or other properties by law and withhold tax with the proceeds.

第十条 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，海关应当向纳税义务人制发《中华人民共和国海关抵缴税款通知书》，依法变卖被扣留的货物或者其他财产，并以变卖所得抵缴税款。

In 2005, Ms. Killefer, who was up for the new position of Chief Performance Officer, had a $946.69 tax lien imposed on her home by the District of Columbia for unpaid taxes on household help, a debt she had satisfied long ago.

克勒夫当天早些时候也因税务问题决定退出首席绩效长的提名。2005年，克勒夫有一笔来自哥伦比亚特区的946.69美元与家庭服务人员有关的未缴税款税务登记，不过她很久前已补交了这笔税款。

Q sold for its own currency card, which he felt did not belong to the new taxes because the tax already selling the cards.

对于自己出售的Q币卡，他认为不属于此次的新税种之内，因为卖卡本来已经缴税了。

Article 14 Where there are the situations as prescribed in Article 11 of these Measures, and it determines to withhold the tax with the proceeds by selling off the detained dutiable goods or other properties valued at that of tax payable, the Customs shall formulate and issue the Withholding Tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.

第十四条有本办法第十一条规定情形，海关决定以应税货物、被扣留的价值相当于应纳税款的货物或者其他财产变卖并抵缴税款的，应当向纳税义务人、担保人制发《中华人民共和国海关抵缴税款告知书》。

I live here, I work here, I pay taxes here, and I would like to stay here.

我住在这里，我工作在这里，我缴税在这里并且我希望可以留在这里。

I earned a lot, but the lion's share goes for taxes.

我挣了许多钱，但最大的部分都缴税了。

I earned a lot, but the lion';s share goes to taxes.

我挣了许多钱，但最大的部份都缴税了。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。