稅務機關核定 的英文怎麼說

中文拼音 [shuìwùjīguānhédìng]
稅務機關核定 英文
verification by tax bureau
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 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...
  • 機 : machineengine
  • 關 : Ⅰ動詞1 （使開著的物體合攏） close; shut 2 （圈起來） shut in; lock up 3 （倒閉; 歇業） close down...
  • 核 : 核構詞成分。
  • 定 : Ⅰ形容詞1 （平靜; 穩定） calm; stable 2 （已經確定的; 不改變的） fixed; settled; established Ⅱ動詞...
  • 稅務 : tax administration; affairs pertaining to taxation; customs administration稅務機構 taxation autho...
  • 機關 : 1 （機械的關鍵部分） mechanism; gear 2 （用機械控制的） machine operated 3 （辦理事務的部門） off...
  • 核定 : check and ratify; appraise and decide
  1. Legal entity has one of following state, outside assuming responsibility except legal person, can give disciplinary sanction, fine to the legal representative, make crime, investigate criminal duty lawfully : 1, the scope of operations that exceeds approve of the mechanism that register to register is engaged in be being managed illegally ; 2, conceal true condition, practise fraud to the mechanism that register, tax authority ; 3, smoke escape capital, hide belongings to dodge the creditor ; 4, disband, be cancelled, by suspend payment hind, do sth without authorization handles property ; 5, change, when stopping, not seasonable application is dealt with register and announcement, make interests person suffers great losing ; 6, be engaged in legal illicit other activity, harm national interest or the society is communal of the interest

    企業法人有下列情形之一的，除法人承擔責任外，對法定代表人可以給予行政處分、罰款，構成犯罪的，依法追究刑事責任： 1 、超出登記機關核準登記的經營范圍從事非法經營的； 2 、向登記機關、稅務機關隱瞞真實情況、弄虛作假的； 3 、抽逃資金、隱匿財產逃避債務的； 4 、解散、被撤消、被宣告破產后，擅自處理財產的； 5 、變更、終止時不及時申請辦理登記和公告，使利害關系人遭受重大損失的； 6 、從事法律禁止的其他活動，損害國家利益或者社會公共利益的。
  2. The tax authorities must review and compare the sales income specified in the export invoice with the income specified in the service contract, the actual foreign currency income specified in the verification certificate for export proceeds and the accounting records of the enterprise

    稅務機關應對企業出口發票上標明的銷售收入與出口合同上簽定的銷售收入、外匯管理局出具的收匯核銷單實際收匯金額及企業出口銷售賬等進行交叉審核。
  3. Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost ( expense ) plus reasonable profits

    企業不能提供完整、準確的收入憑證，不能正確申報收入額的，由當地稅務機關採用成本（費用）加合理的利潤等方法予以核定，確定其應納稅所得額。
  4. If the income is in the form of negotiable securities, the amount of taxable income shall be determined by the tax authorities - in - charge according to the face value and the market price

    所得為有價證券的，由主管稅務機關根據票面價格和市場價格核定應納稅所得額。
  5. Article 7 where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification, the sales amount shall be determined by the competent tax authorities

    第七條納稅人銷售貨物或者應稅勞務的價格明顯偏低並無正當理由的，由主管稅務機關核定其銷售額。
  6. If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities - in - charge

    納稅義務人未提供完整、準確的財產原值憑證，不能正確計算財產原值的，由主管稅務機關核定其財產原值。
  7. If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities - in - charge

    從事生產、經營的納稅義務人未提供完整、準確的納稅資料，不能正確計算應納稅所得額的，由主管稅務機關核定其應納稅所得額。
  8. The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers ; tax that cannot be assessed in regular periods may be assessed on a transaction - by - transaction basis

    納稅人的具體納稅期限，由主管稅務機關根據納稅人應納稅額的大小分別核定；不能按照固定期限納稅的，可以按次納稅。
  9. The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer ; tax that cannot be assessed in regul ar periods may be assessed on a transaction - by - tra nsaction basis

    納稅人的具體納稅期限，由主管稅務機關根據納稅人應納稅額的大小分別核定；不能按照固定期限納稅的，可以按次納稅。
  10. Accounts : provide account service according to chinese accountant rules, edit expense list, also provide consulting for financial policy, standard financial calculation, rational tax declare, annual audit and tax liquidation

    代理記賬：根據中國會計準則或特定要求進行代理記賬、編制費用支出表；並提供有關經營過程中可能遇到的財稅政策咨詢、財務規范核算指導、稅賦合理化咨詢；代理代表機構年終審計及稅務匯算清繳。
  11. Article 14 small - scale taxpayers with sound accounting who ca - n provide accurate taxation information may, upon the approval of the competent tax authorities, not be treated as small - scale taxpayers, the tax paya ble shall be conmputed pursuant to the relevant st - ipulations of these regulations

    第十四條小規模納稅人會計核算健全，能夠提供準確稅務資料的，經主管稅務機關批準，可以不視為小規模納稅人，依照本條例有關規定計算應納稅額。
  12. When processing an export vat refund application for commodities mentioned in the first bullet of this notice, the tax authorities should use the electronic information system related to vat invoices to review the export vat refund according to article 6 of guoshuifa [ 2004 ] no. 64

    五、稅務機關受理本通知第一條規定的出口貨物出口退稅申報后，應按照《國家稅務總局關于出口貨物退（免）管理有關問題的通知》 （國稅發[ 2004 ] 64號）第六規定，使用增值稅專用發票相關電子信息審核出口退稅。
  13. Bill of value added tax from after the tax authority is redemptive, enter a system to want to insert when you on ic blocks ability to just can be used, special bill term of service is the value added tax that average taxpayer user buys 2 months, average bill term of service is value added tax 6 months, if expire to did not give out, must arrive tax authority cancel after verification, hind of cancel after verification is bought again

    增值稅發票從稅務機關買回之後，當你進入系統都要插上ic卡才方可使用，一般納稅人用戶購買的增值稅專用發票使用期限為二個月，增值稅普通發票使用期限為6個月，假如到期未用完一定要到稅務機關核銷，核銷后再購買
  14. Above all the tax authority is met you buy check and ratify the amount of tax bill

    首先稅務機關會核定你公司一次購買稅票的數量。
  15. The return shall be used for that compute its income tax on the basis of deemed profit rate approved by local tax authorities

    經主管稅務機關批準，採用核定利潤率方法進行季度申報所得稅，可填報此表。
  16. If the taxpayer can not meet obligations - the burden of the proof prescribed by tax laws to declare the amount of tax due or persuade the tax department to confirm the reasonable of the amount of tax due, the tax department has the power vested by tax laws to assess the taxpayer ' s due. the tax assessment rule is base on equal principle and efficiency principle

    稅款核定製度是因為納稅義務人不能承擔法律規定的舉證責任，說明其應承擔的具體納稅義務量，或者說服征稅機關承認其宣示的具體納稅義務量，而由征稅機關根據稅收平等原則，按照稅收效率原則的要求，運用法律賦予的稅款核定權確定納稅義務人應納稅款的制度。
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