納稅義務 的英文怎麼說

中文拼音 [nàshuìyìwù]
納稅義務 英文
obligation to pay tax
  • 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
  • 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...
  • 納稅 : pay taxes; pay duty納稅對象 object of taxation; 納稅能力 taxable capacity; 納稅憑證 tax payment r...
  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. 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。
  4. Because the location and the agent lose their basic function, ec with the characteristics of non - document greatly challenges the existing tax law institutions, which mainly regulate the dealing of the tangible merchandise and establish the tax jurisdiction on the basis of territoriality

    電子商務由於其無址化、非書面化、非中介化、虛擬化等特點給針對有形商品制定的、並以屬地原則為基礎進行管轄，通過常設機構、居住地等概念把納稅義務同納稅人聯系起來而建立的現行稅收法律制度帶來了巨大的沖擊。
  5. 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。
  6. 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。
  7. [ 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。
  8. 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。
  9. There are many aims for the transnational corporation to adopt the transfer price, but the most important one is to lower the total tax burdens of the company. even if it is not aimed to avoid tax but to pursue a certain management strategy, this behavior objectively results in the evasion of tax - paying obligation. this is a non - tax - oriented avoidance of tax

    跨國公司採用轉移定價的目的有很多，但主要還是為了降低公司總稅負，即使有時候跨國公司實行轉移定價不是為了逃避稅收，而是為了謀求一定的經營管理策略，但其行為在客觀上仍然導致了規避我國納稅義務的結果，這是一種非稅務動機的避稅。
  10. 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。
  11. 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。
  12. 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。
  13. Officially, international revenue code section 877 says that if us citizens renounce their citizenship to avoid income taxes, and the irs can prove it, their tax liability remains.

    按國際稅務局法第877節的正式規定，美國公民如果為逃避所得稅自願放棄美國國籍而國際稅務局又能夠證實這一點的話，這些人仍然負有納稅義務。
  14. Rights to land were linked to a household's ability to settle, cultivate, and meet the tax obligations on the land.

    土地權與一個國家的開墾、耕種能力相聯系，並與土地的納稅義務相適應。
  15. How does one determine tax liabilities for foreign individuals

    三、工資薪金納稅義務如何確定？
  16. The timing of tax liability arising

    納稅義務發生時間
  17. Vat liability is independent of the type of tax invoices used

    是否負有增值稅納稅義務與所使用發票沒有必然關系。
  18. Tax payer ' s name

    納稅義務人姓名
  19. A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law

    個人獨資企業應當依法履行納稅義務。
  20. Article 37 the partnership shall fulfill its obligations to pay taxes in accordance with the law

    第三十七條合夥企業應當依法履行納稅義務。
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