Through the analysis on several problems existing in our country s current inpidual income tax system, this paper expounds the importance of establishing the consciousness of making tax payment according to law and punishing severely the people of evading taxes,and puts forward some countermeasures for preventing the leakage of inpidual income tax.
通过对我国现行个人所得税制存在的若干问题的分析,阐述了树立依法纳税观念、严惩偷逃税款者的重要性,提出了防止个人所得税流失的对策。
Though the good results are obtained,yet the ratepaying evaluations of CTAIS are still adopting manual evaluation,not automatic evaluation.
但在现有CTAIS中,纳税评定环节却是采用人工评定的方法,没有实现评定自动化。
Article28 Public accounting firms shall pay taxes according to law.
第二十八条会计师事务所依法纳税。
Revenue is a main part of project cost.
税金是构成工程造价的一个重要内容,依法纳税是纳税人应尽的义务。
In case the aforesaid duty- free materials are approved to be resold within China or put on sale on the domestic market, relevant taxes shall be levied or made up according to law.
上述免税进口物资经批准在中国境内转卖或者转用于国内销售的，应当依法纳税或者补税。
In accordance with the law, the rewards given by the government and the project owners to the attractors shall be subject to taxation.
政府以及项目业主奖励给引资者的奖金，引资者依法纳税。
They will run their business according to the law and pay taxes as required by relevant regulations.
它们依法经营,照章纳税。
A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law.
个人独资企业应当依法履行纳税义务。
The set up of harmonious society which cans not get away from taxation needs trustworthiness in paying tax by law.
和谐社会的构建离不开税收，需要依法诚信纳税。
Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).
依照本法缴纳的所得税以人民币为计算单位。
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations.
纳税人可以依照法律、行政法规的规定向税务机关书面申请减税、免税。
The person fails to file a tax return required by the civil tax code.
依据税收民事法律规范应当填报纳税申报表而未填报者.
Logistic Enterprise in High-education School Ratepaying Design:Taking the New Enterprise Income Tax Law as Basis;
高校后勤企业的纳税筹划:以新企业所得税法为依据
"Where the method of financial management and the system of accounting of foreign enterprises are in contradiction with the provisions of the Tax Law, tax payments shall be assessed according to the provisions of the Tax Law."
外国企业的财务、会计处理办法同税法规定有抵触的,应当依照税法规定计算纳税。
Improve Revenue Service,Promote Revenue Management By Law--the Second Stage Research About Revenue New《collection and management law》 and Its《implement provision》;
完善纳税服务,促进依法治税——实施税收新《征管法》及其《实施细则》研究之二
Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
The Buyer will on behalf of Seller submit the withholding amount to the Chinese tax authority within5( fie) days after receiing the said amount.
买方自收到税款之日起，五日之内，代表卖方向中国税务机关依法交纳带扣所得税。
"The deductible amount shall, however, not exceed the amount of income tax otherwise payable under this Law in respect of the income derived from sources outside China."
但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
The carrying out of a legacy shall not affect the payment of taxes and debts payable by the legator according to law.
执行遗赠不得妨碍清偿遗赠人依法应当缴纳的税款和债务。