纳税人

First, this will help cultivate the taxpayers' consciousness of paying taxes in good faith, clarify the legal responsibilities of taxpayers and enhance the compliance with tax law; second, it will help the tax authorities strengthen the administration of tax sources and the regulation of individuals with high income; third, it will help strengthen comparative analysis and further push forward the scientific and sophisticated administration of individual income tax; fourth, it will help create conditions and accumulate experience for the transition to a mixed tax system that combines global and schedular tax systems in the next step.

这样做，一是有利于培养纳税人的诚信纳税意识，明确纳税人的法律责任，提高税法遵从度；二是有利于税务机关加强税源管理，加大对高收入者的调节力度；三是有利于加强分析比对，进一步推进个人所得税的科学化、精细化管理；四是有利于为下一步向综合与分类相结合的混合税制过渡创造条件、积累经验，同时，也符合世界各国个人所得税的通常做法。

The tests for dependency are centered around the actual support tests that the candidate must pass; first, the qualifying individual must be the taxpayer's child, stepchild, foster child, sibling or stepsibling, or a descendent of one of these, second the qualifying individual must have the same principal residence as the taxpayer for more than half the year and there are exceptions for children of divorced parents, kidnapped children, and for children who were born or died during the year, third the qualifying individual must be under the age of 19, or 24 if a full-time student and fourth, the qualifying individual must not have provided for more than one-half of their own support during the year.

测试抚养围绕着实际测试支持的候选人必须通过；首先，符合资格的个人必须是纳税人的子女，继子女，养子女，兄弟姐妹或stepsibling，或后裔，其中二是个别资格必须具有相同的主要居住地为纳税人超过半数的一年不过也有例外的孩子，父母离异，绑架儿童，而孩子出生或死亡，在这一年里，第三，个别资格必须在19岁以下，或者24如果一个全职学生和第四，预选个人不得提供超过一年半，自己的支持，在这一年中。

All of these will definitely lead to his/her behavior of lawful and faithful taxpaying.

传统的税收观念片面强调纳税人义务，将纳税人意识异化为纳税意识，极大影响了税收工作的开展。

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。

This paper discusses in detail the real tax burden of value added tax payers in China with reference to research results from inside and outside China.

本文借鉴了国内外学者对税收负担的研究成果，从反映增值税纳税人真实税收负担的角度出发，对增值税纳税人的税收负担作了深入研究。

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

"Banks will pass the buck for 90% of any further write-down to taxpayers."

直接说"银行向纳税人索赔"感觉怪怪的，是不是可以说"银行将90％的额外损失风险转嫁给了纳税人"

In generally speaking the present tax policy embodies the support to improvement trade. But some problems occur by isolated policies which stopped the development of improvement trade in China, the rate of imposition and bonification is inconsistent and so on.

总体上说，当前的税收政策体现了对加工贸易的支持，但由于个别政策阻隔了加工贸易在国内环节的延伸，征退税率和不同企业同一间接出口税收负担的不一致，对一般纳税人与小规模纳税人以及新老三资企业与国内企业的区别对待等问题的存在，阻碍了加工贸易的进一步发展。

The innovations of the article are based on the study of taxpayers mind and behaviors on tax compliance or incompliance by two case analysis, and explain the connections on tax service and tax compliance.

主要阐述研究的背景，目的和意义，以及研究方法和论文框架；第二部分为纳税人税收遵从分析。首先介绍税收遵从的基本理论，然后运用经济学和管理心理学原理和方法分析纳税人税收遵从或不遵从行为；第三部分为我国税收遵从现状和典型案例分析。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。