税务

Along with the development of the Chinese market Economy System, the improvement of the tax regulations and the optimization of the tax systems, taxpaying planning will be a measure for the taxpayers to maintain their legal rights and interests and be the indispensable part of the enterprise financing and management.

目前，对于企业所得税税务筹划的学术研究频频见诸各种期刊，也有不少的公司和研究单位进行了大量卓有成效的筹划工作，但系统、完整的对企业所得税税务筹划研究尚不多见。

Article 98 Where any withholder violates the tax collection law or administrative regulation and causes the failure of the taxpayer to pay or underpay taxes, it shall be imposed upon a fine of more than half of but less than 3 times of the amount of the taxes failing to be paid or underpaid apart from paying the overdue taxes and late fees.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

Article 31 Should a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears

第三十一条因税务机关的责任，致使纳税人、扣缴义务人未缴或者少缴税款的，税务机关在三年内可以要求纳税人、扣缴义务人补缴税款，但是不得加收滞纳金。

A: As is stipulated in Article 98 of the Rules on the Implementation of the Law on the Administration of Tax Collection, where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears, and a penalty of over 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

答：根据税收征管法实施细则第九十八条的规定，税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款百分之五十以上三倍以下的罚款。

Article 98Where a tax withholding agent violates tax laws or administrative rules or regulations, which results in a non-payment or underpayment of tax by the taxpayer, the taxpayer shall pay or make up the shortage in payment of tax or surcharge on tax in arrears and a penalty of not less than 50 percent but not more than 3 times of the amount unpaid or underpaid by the taxpayer shall be imposed upon the tax withholding agent.

第九十八条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对税务代理人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。

The issue has held up efforts by the city to hammer out tax treaties with a number of trading partners, and only a handful have been signed since the government vowed to reach them a decade ago.

这个问题妨碍了香港与大量贸易伙伴达成税务协议，自香港政府十年前承诺达成协议以来，该地区迄今只与少数几个国家签署了税务协议。

The company has more than certified public accountant, has a wealth of tax accounting, tax planning experience, in major cities throughout the country has a wide range of partners, with the tax authorities at the same time we have maintained close communication and can be timely and accurate decision-making for business tax policies, laws and regulations of the latest tax-related information and services.

公司拥有多名注册会计师，有着丰富的记帐报税、税务策划经验，在全国各大城市有着广泛的合作伙伴，同时我们与税务机关保持着密切的沟通，能及时准确地为企业经营决策提供税收政策、法规方面的最新信息及涉税服务。

The taxpayer, withholder or other parties shall be entitled to refuse the inspection without the taxation inspection certificate and the taxation inspection notice.

无税务检查证和税务检查通知书的，纳税人、扣缴义务人及其他当事人有权拒绝检查。

If it is necessary, it may take back taxpayer's or withholder's accountings books, bookkeeping vouchers, accounting statements and other relevant materials of the previous years to the tax organ for inspection upon approval of the director general of the taxation bureau at or above the county level.

必要时，经县以上税务局局长批准，可以将纳税人、扣缴义务人以前会计年度的账簿、记账凭证、报表和其他有关资料调回税务机关检查，但是税务机关必须向纳税人、扣缴义务人开付清单，并在3个月内完整退还

Article 94 Where a taxpayer refuses the withholding of taxes, the withholder shall report to the tax organ, and the tax organ shall directly demand the taxpayer to pay the taxes in arrears and late fees.

第九十四条纳税人拒绝代扣、代收税款的，扣缴义务人应当向税务机关报告，由税务机关直接向纳税人追缴税款、滞纳金

Objective To investigate the effects of interleukin-1 β converting enzyme gene on the biologic characteristics of ovarian cancer cells.

目的 探讨白细胞介素-1 β转换酶的表达，对卵巢癌细胞生物学特性的影响。

Campylobacter: This illness is the most commonly identified cause of diarrheal illness in the world.

弯曲：这种病是最常见的原因查明腹泻病，在世界上。