His tentative suggestion of a transaction tax which he argued would bear down on profits and limit socially unacceptable bonuses is another curious line of reasoning .

特纳试探性地建议征收交易 税，称这将削减利润并 限制社会难以接受的奖金水平，这又是一种古怪的推理方式。

A tax payer who is unable to declare tax payment at the competent tax authorities within the specified declaration time limit shall entrust someone with Declaration on tax payment or mail the Declaration on tax payment .

纳税人在规定的申报 期限内不能到主管 税务机关申报纳税的，应委托他人申报纳税或者邮寄申报纳税。

Third on the basis of comprehensive control the government focused on the assessed land tax and limit the food price as the main policies .

最后是在全面管制的基础上，重点实行 田赋三 征和粮食 限价为主要内容的措施。

Tax payers have the right to apply for review within prescribed time limit .

纳税人有在规定的 期限内申请复议的权利。

Reforming the current real estate tax system have its objective necessity term limit and request with the characteristics . According to the realistic characteristics of the current real estate tax system this text put forward five basic principles that real estate tax system reforming needs .

改革现行的房地产 税制，有其客观的必要性、条件 限制和特点要求，本文依照现行房地产税制的现实特点，提出了房地产税制改革的五条基本原则。

Foreign enterprises and withholding agents must pay their tax within the prescribed time limit .

外国企业和扣缴义务人必须按照规定的 期限，缴纳 税款。

Overall Mr Boehner is offering a package worth nearly $ 1tn in new revenue – including about $ 500bn to be achieved through a tax reform that would limit tax breaks and deductions next year .

总的来说，博纳提出的一揽子计划将带来将近一万亿美元的新税收收入，其中约5000亿美元将来自一项 税收改革，即在明年 限制税收减免政策。

The above-mentioned individuals shall declare payment of the monthly payable tax in accordance with the time limit as stipulated in the Tax Law .

上述个人每月应纳的 税款应按税法规定的 期限申报缴纳。

But for native domestic enterprises engaged in either domestic or international business there is hardly any tax incentive policy by utilizing a general tax policy on differentiation which limit their overseas investment development .

而对内资企业，无论从事跨国经营与否，适用统一的无差异的 税收政策，几乎没有税收激励措施， 制约了我国对外投资的发展。

A home transfer is not advisable for wealth preservation or tax avoidance if the value of the parents ' estate is within the limit allowed for exclusion by the Internal Revenue Service or state tax authorities .

如果父母的房产价值是在美国国内税务署（theInternalRevenueService）或州税务机关允许的免税 范围之内，为了财富保值或 避税而过户 房产是不可取的。

Mr Portman said the White House would continue to argue that the tax which was designed to limit tax avoidance by the wealthy but is catching an increasing number of Americans in its net should be reformed in a way that results in no revenue loss .

波特曼表示，白宫仍将认为应继续对这一 税种进行改革，以确保税收不出现流失。该税种旨在 限制富裕阶层的 避税行为，但目前它已适用于越来越多的美国人。

The process of realization of labor rights needs generation and maintenance of labor creation of labor value improvement of labor capacity and rise of value etc. During this process tax affordability and taxation limit directly link with the realization degree of labor rights .

劳动权的实现需要经历劳动力生成与维持、劳动价值的创造、劳动能力提高与价值上升等过程，这个过程中， 税收负担能力与征税 界限直接关系劳动权的实现程度。

Where any person evades tax by deception or concealment after the tax authorities pursued the payment of tax fails again to pay it within the prescribed time limit the tax authorities shall recover the tax which should have been paid .

采取隐瞒，欺骗手段偷税的，经税务机关催缴，在规定的 期限内仍不缴纳的，由税务机关追缴其应缴纳 税款。

So-called optimization of tax system means building a tax system which accord with the current situations in the maximum limit and people 's profit choice by restructuring the reform of tax system .

所谓税制优化就是通过对 现行税制的改革调整，建立起最大 限度的符合当前的环境条件及人们利益选择的 税收制度。

The paper analyzed deeply from four aspects : small and medium-sized enterprise pension slowly developing the problems of enterprise pension system designs facing with preferential tax policy limit and the regulatory problems .

论文从中小企业年金计划发展迟缓、我国企业年金制度设计上的问题、我国企业年金面临着 税收优惠政策上的 限制以及企业年金监管存在的问题这四个方面来深入展开分析。

NET 2003 this system performs well on data integration geographic map display information search tax limit setting and business analysis functions .

NET2003的环境下，较好地实现了数据集成、地图显示、信息查询、 纳税 定额修订、业务分析等功能。

The tax work has made considerable progress . But watching from the aspect of practice although administrative law and tax revenue laws and regulations limit strictly to the administrative procedure of the tax a great deal of questions on practice still exist .

然而从实践运行的角度看，尽管行政法及 税收法律、法规、规章对税务行政程序进行了严格 限定，但在实际操作中仍然存在着诸多问题。

Starting from regulation role of the personal income tax found that the current personal income tax system designed to ignore the improvement and reconstruction of the personal income tax collection and management environment legal environment that limit its function .

从个人所得税的调控作用入手，发现目前的个人所得税税制设计，忽视了 限制其作用发挥的个人所得 税征管环境、法治环境等方面的完善与重构。

Small loans companies have encountered issues such as financing difficulty heavy tax the limit of legal bottleneck on loan interest rate etc. It is priority to address those issues so as to ensure the virtuous development of small loan companies .

小额贷款公司发展遇到了融资难、 税负重、贷款利率 受限等法律瓶颈，如何解决这些问题是保障小额贷款公司良性发展的当务之急。

Failure to apply for tax registration change or cancellation of tax registration within a prescribed time limit ;

未按照规定的 期限申报办理 税务登记、变更或者注销登记的

The problem which finance workers should think about is how to let the construction companies to get the most effective tax planning in limit time and space . Reality is reasonable as Hegel said .

对于建筑企业如何能在 有限时间和有限空间内做到有效的 税收筹划，是财务工作人员所必须思考的难题。正如黑格尔所言：现实的就是合理的。

Some factors in the existing tax policies in China limit the economic development of the western region and the preferential tax policies in the western region don 't play their effective roles .

我国现行的 税收政策存在着 制约西部地区经济发展的因素，西部大开发税收优惠政策也没有发挥出它应有的作用。

The rest of the savings would come from tax increases including a proposal already floated by Mr Obama to limit the ability of wealthy Americans to deduct items such as mortgage interest and charitable donations from their taxes .

另外三分之一将来自增 税，包括奥巴马已经提出的一项计划，即 限制富人从应纳税款中扣减按揭利息和慈善捐款等项目的能力。

In the event that the taxpayer makes the tax payments within the time limit as prescribed in the preceding Paragraph the tax authorities must immediately lift the conditions for retaining tax revenue .

纳税人在前款规定的 限期内缴纳 税款的，税务机关必须立即解除税收保全措施

While the higher education institutions should design reasonable salary and welfare systems according to the income characteristics of university teachers in order to reduce their tax revenue burden in the legitimate and reasonable limit as far as possible .

高等院校应根据高校教师收入的特点，设计合理的薪酬体系、福利制度，在合理合法的 限度内尽可能降低高校教师的 税收负担。

Withholding agent should turn the tax withheld over to the State Treasury within the prescribed time limit and file this return with the local tax authorities .

扣缴义务人应将扣缴的 税款在规定的 期限内缴入国库，并向当地税务机关报送本表。

Online examination and approval adopts the principle of just fair and open and uses computer technology development related indicators like automatically assigned task according to the monthly tax service staff workload setting the time limit to complete doing information monitoring statistics and analysis .

网上审批采用公正、公平、公开的原则，利用计算机技术设定相关指标，例如根据每月 纳税服务人员的工作量，自动分配任务，设置完成 时限，对信息传递进行监控、统计和分析。

A taxpayer or withholding agent shall pay or remit tax within the time limit prescribed by the law or the administrative regulations or as determined by the tax authorities in accordance with the law or the administrative regulations .

纳税人，扣缴义务人按照法律，行政法规规定或者税务机关依照法律，行政法规的规定确定的 期限，缴纳或者解缴 税款。