義務人 的英文怎麼說

中文拼音 [yìwùrén]
義務人 英文
obligor
  • 義 : Ⅰ名詞1 （正義） justice; righteousness 2 （情誼） human ties; relationship 3 （意義） meaning; si...
  • 務 : Ⅰ名詞1 （事情） affair; business 2 （姓氏） a surname Ⅱ動詞1 （從事; 致力） be engaged in; devote...
  1. In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs

    納稅義務人在減免稅貨物、保稅貨物監管期間，有合併、分立或者其他資產重組情形的，應當向海關報告。
  2. In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation

    納稅義務人欠稅或者在減免稅貨物、保稅貨物監管期間，有撤銷、解散、破產或者其他依法終止經營情形的，應當在清算前向海關報告。
  3. In history, prescription restrains the obligee from exercising his rights in two methods - extinguishing the rights or making the obligor acquire rights, which causes to produce two basic types of civil prescription including acquisitive prescription and extinctive prescription

    時效限制權利行使的方案有二：一是使義務人取得一項權利；二是消滅權利人的權利，包括部分消滅和徹底消滅。歷史證明，這兩種方案分別形成了時效的兩種基本類型，即取得時效和消滅時效。
  4. Expect explaining the two special subjects of the crime of evading taxes. . . tax bearer and withholding agents, it emphasizes specially at the problem that if the delegated collectors, tax representatives, operators unlicensed and illegal operators can compose the main body of evading taxes

    除闡釋偷稅罪的兩種特殊主體? ?納稅人和扣繳義務人之外，重點研討了代徵人、稅務代理人、無證經營者、非法經營者能否構成偷稅罪的主體。
  5. This study mainly focuses on the rights and obligations between the government and tax bearers. research is based on the documentary materials and information resources concerning the tax theory in germany and japan. with these supportive information and by laying special emphasis on the operation and the administrative procedures on practical cases under the existing macao tax law, a thorough exploration and analysis is made

    本文的研究范圍集中在稅務行政機關與納稅義務人之間的權利義務關繫上，論文的研究方法是以文獻分析法為主，搜集德國和日本稅法學說的資料，進行詳細的探討及分析，並用以檢視有關澳門現行稅法在實務中的運作問題。
  6. On the basis of a brief retrospect to the criminal legislation of the crime of evading taxes, i redefine the crime like this " the crime of evading taxes refers to the action of tax bearer or withholding agent against tax regulations and evades paying taxes willfully when the circumstances are serious.

    在簡要回顧建國以來偷稅罪刑事立法的基礎上，辨析若干具有代表性的偷稅罪定義，並重新作出如下界定， 「偷稅罪，是指納稅人或扣繳義務人故意違反稅收法規，逃避繳納稅款，情節嚴重的行為」 。
  7. Article 26 in case an enterprise with foreign investment, foreign enterprise or withholding agent has a dispute over the tax with the tax authority, it must pay the tax first in accordance with the provisions and then may, within 60 days after receiving the certificate of tax payment issued by the tax organ, apply to the tax authority at the next higher level for reconsideration

    第二十六條外商投資企業、外國企業或者扣繳義務人同稅務機關在納稅上發生爭議時，必須先依照規定納稅，然後可在收到稅務機關填發的納稅憑證之日起六十日內向上一級稅務機關申請復議。
  8. In cases where the customs is skeptical of the value declared by the taxpayer and the amount of duties involved is huge, the customs may, subject to the approval from the governor of customs directly subordinated to the customs general administration, or from the authorized governor of the customs subordinate to the customs directly subordinated to the customs general administration, consult the capital transactions of the institutional bank accounts opened by the taxpayer in question with banks or other financial institutions, on the strength of the letter of notice soliciting assistance in enquiring into bank accounts made by the customs general administration in a unified manner and the working identity certificates of the related working staff, and notify the banking regulatory authority of the relevant information

    海關對納稅義務人申報的價格有懷疑並且所涉關稅數額較大的，經直屬海關關長或者其授權的隸屬海關關長批準，憑海關總署統一格式的協助查詢賬戶通知書及有關工作人員的工作證件，可以查詢納稅義務人在銀行或者其他金融機構開立的單位賬戶的資金往來情況，並向銀行業監督管理機構通報有關情況。
  9. In order to explain the subjective features, the author studies the changing process of the crime and makes an conclusion that the criminal subject is a special subject, including object of execution, assisted executive body, secured creditors and others

    對本罪的主體特徵，作者通過論述本罪的演變過程得出本罪的主體是特殊主體，包括被執行人、協助執行義務人、擔保人。並對其它構成本罪共犯的情形也進行了擅述。
  10. Upon discovery of a short - or non - payment of customs duty on import or export goods, or inbound or outbound articles after their release, the customs shall collect the money payable from the obligatory duty payer within 1 year of the previous duty payment or the release of the goods or the articles

    第四十四條進出口貨物、進出境物品放行后，海關發現少征或者漏征稅款，應當自繳納稅款或者貨物、物品放行之日起一年內，向納稅義務人補征。
  11. [ article 44 ] upon discovery of a short - or non - payment of customs duty on import or export goods, or inbound or outbound articles after their release, the customs shall collect the money payable from the obligatory duty payer within 1 year of the previous duty payment or the release of the goods or the articles

    第四十四條進出口貨物、進出境物品放行后，海關發現少征或者漏征稅款，應當自繳納稅款或者貨物、物品放行之日起一年內，向納稅義務人補征。
  12. According to modern taxation law thesis, the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor, the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due

    按照現代稅收債務法律關系學說，稅收債務依課稅要素的滿足而成立，納稅義務人有按照稅法規定辦理納稅申報，宣示其具體納稅義務量的義務。
  13. The units and the withholding agents being inspected must report thereto true to fact and provide relevant materials, and may not refuse or make any concealment

    被檢查的單位和扣繳義務人必須據實報告，並提供有關資料，不得拒絕或者隱瞞。
  14. In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the customs law, adopt duty safeguard measures

    納稅義務人不能提供擔保的，海關可以按照《海關法》第六十一條的規定採取稅收保全措施。
  15. In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the customs law, adopt compulsory measures

    納稅義務人、擔保人自繳納稅款期限屆滿之日起超過3個月仍未繳納稅款的，海關可以按照《海關法》第六十條的規定採取強制措施。
  16. In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of chapter iii of this set of regulations

    納稅義務人在規定的期限內未作說明、未提供有關資料的，或者海關仍有理由懷疑申報價格的真實性和準確性的，海關可以不接受納稅義務人申報的價格，並按照本條例第三章的規定估定完稅價格。
  17. Tax payer ' s name

    納稅義務人姓名
  18. The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release

    進出境物品的納稅義務人，應當在物品放行前繳納稅款。
  19. For imported self - use articles beyond the quantity specified by the customs general administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access

    超過海關總署規定數額但仍在合理數量以內的個人自用進境物品，由進境物品的納稅義務人在進境物品放行前按照規定繳納進口稅。
  20. Whether apes also feel obligations remains unclear, but it is interesting that the tendency to return favors is not the same for all relationships

    至於黑猩猩是否覺得報答是種義務（人情債） ，仍不清楚，值得注意的是，並不是所有的關系都表現了報答的傾向。
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