纳税义务

资本弱化就是这样一种应用，其目的在于企业通过资本结构安排，改变其纳税义务，起到避税的作用。

Thin capitalization is such an application and its objective is that the enterprises use capital structure arrangement to change the obligation duty to pay tax and to avoid paying tax .

个人独资企业应当依法履行纳税义务。

A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law .

抛开她的纳税义务不谈，女王一直无可指摘。

The Queen remains above criticism , apart from the issue of her tax liability

第四章，公司税纳税义务确定对FDI的影响。

The influence of corporation tax obligation on FDI .

奥斯卡奖的一位发言人对CNN表示：“对人表示感谢后给其增加纳税义务，这似乎不太妥当。”

A spokesperson for the Academy told CNN : " It seemed a little inappropriate to offer a gesture of thanks that then carried with it a ( tax ) obligation . "

尽管GMAC是一家没有纳税义务的非营利性组织，但在支付了全年的所有费用后，它的账面还剩余高达2240万美元的现金。

Though it is a non-profit and does not have to pay taxes , the organization reported a tidy $ 22.4 million in cash after paying all its expenses for the year .

纳税人诉讼中的纳税人，包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人。

The term of taxpayer here includes taxpayer and withholding agent .

返租销售：纳税义务如何判断？

Sale and leaseback : how to decide its tax liability ?

个人独资企业、合伙企业纳税义务主体的思考

Some reflections and suggestions on individual enterprises and partnerships as taxpayers Enterprises

是否负有增值税纳税义务与所使用发票没有必然关系。

VAT liability is independent of the type of tax invoices used .

英国教会：从双重纳税义务走向单一纳税义务

English Church : From Dual Taxation to Single Taxation

平常，每个委度将余额用作纳税义务支付款。

Usually the balances will be used every quarter for tax liability payments .

尽了纳税义务的人都享有选举权。

The election was free to every one that paid Scot and lot .

一家公司可以根据其最终在美国的纳税义务，来抵免在其它国家缴纳的税赋。

A company can offset taxes paid elsewhere against its ultimate US liability .

法律免除公立学校的纳税义务。

The law gives public schools immunity from taxation .

接受委托的人应当遵守本章对纳税义务人的各项规定。

Commissioned persons shall abide by the various provisions on taxpayers in this chapter .

但是转移价格是逃避政府管制，不依法履行跨国公司纳税义务的行为。

But the action of transfer pricing is aimed to escape the government regulation and taxation .

税收不遵从即是纳税人在履行纳税义务的过程中没有按照税收法律法规的要求及时准确地纳税，税收流失则意味着政府税收收入的减少。

Tax noncompliance means taxpayer don 't pay taxes promptly and precisely according to tax law .

必要时，海关可以要求纳税义务人补充申报。

Where necessary , the customs may demand the obligatory duty payer to make supplementary declarations .

逃税行为的主体是具有依法纳税义务的人。

The subject of tax evasion action is a person who has tax liability according to law .

纳税义务人在某一海关只能办理一份担保的备案手续。

A duty payer can only handle the archival filing formalities for a guarantee at one customs house .

没有扣缴义务人的，由纳税义务人自行申报纳税。

In cases there is no withholding agent , the taxpayer shall file a return and pay tax himself .

我国特殊目的载体的税收问题集中在税收地位、纳税义务、税收减免等方面。

Special purpose vehicle in China focused on tax issues tax status , tax liability , tax relief and so on .

其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。

The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obligation to pay tax .

税收遵从是指纳税人依照税法的规定履行纳税义务。

Tax compliance indicates that taxpayers are obligated to pay the taxes in the light of Tax laws and regulations concerned .

依据我国《海关法》的规定，进出口货物的收发货人为关税的纳税义务人。

According to the customs law in China , consignee and consigner of cargoes imported and exported refer to tariff taxpayer .

纳税义务人自缴纳税款之日起一年内，可以要求海关退还。

The obligatory duty payer may ask the Customs for refunding within one year from the date the duties are paid .

保守的共和党同时对返还税金没有照顾到没有纳税义务的人表示不安。

Conservative Republicans , meanwhile , were likely to be restless over tax rebates going to those without income tax liability .

法律、行政法规规定负有纳税义务的单位和个人为纳税人。

Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers .

假设本文的研究对象都遵守且尊重税法等法律，且恰当履行了纳税义务。

This paper assumes that the research objects of this article abide by the law and fulfill the obligations to pay tax .