滯納稅捐 的英文怎麼說
中文拼音 [zhìnàshuìjuān]
滯納稅捐
英文
delinquent tax- 滯 : Ⅰ動詞（使停滯; 使不流通） stagnate; block up Ⅱ形容詞（停滯; 不流通） sluggish; slow-moving; stagnant
- 納 : Ⅰ動詞1 （收進來; 放進來） receive; admit 2 （接受） accept; take in 3 （享受） enjoy; take deligh...
- 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
- 捐 : Ⅰ動詞1. （舍棄; 拋棄） relinquish; abandon2. （捐助） contribute; donate; subscribe Ⅱ名詞（稅收的一種名稱） tax
- 稅捐 : duties; taxes; taxes and levies
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Article 17 where the manufacturer fails to file a tax return within the time limit prescribed in paragraph 1 of article 12 but has filed the tax return and paid the tobacco and alcohol tax and the health and welfare surcharge owed within the time limit as prescribed in article 14 upon the notification of the competent tax collection authority, a surcharge of one percent for belated filing shall be added to the total amount of the tobacco and alcohol tax and the health and welfare surcharge owed ; the amount of such surcharge shall not exceed nt $ 100, 000 but shall not be less than nt $ 10, 000
第17條產制廠商未依第十二條第一項規定期限申報計算稅額申報書，而已依第十四條規定之補報期限申報繳納菸酒稅及菸品健康福利捐者，按應納菸酒稅稅額及菸品健康福利捐金額加徵百分之一滯報金，其金額不得超過新臺幣十萬元，最低不得少於新臺幣一萬元。Where the manufacturer as referred to in the preceding two paragraphs has no tobacco and alcohol tax and health and welfare surcharge owing, the surcharge shall be nt $ 5, 000 for belated filing and nt $ 10, 000 for non - filing
前二項產制廠商無應納菸酒稅稅額及菸品健康福利捐金額者，滯報金為新臺幣五千元，怠報金為新臺幣一萬元。
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