Rights of taxpayer in customs valuation;
海关估价中纳税义务人的权利
Starting from the character of the tax legal relation, this paper attempts to study the legal system of the obligation of tax payment on the basis of the theory of tax debt relation in China with methods such as comparison, analysis and demonstration, etc.
本文旨在从分析税收法律关系的性质出发,运用比较分析和实证的方法,尝试在税收债务关系理论的基础上对我国纳税义务法律制度进行研究,重点是对纳税义务构成要件、成立、变更、消灭等内容进行建构,并在此基础上初步提出我国税收通则法纳税义务编立法条文建议。
Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.
纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release.
进出境物品的纳税义务人，应当在物品放行前缴纳税款。
For the payment of income tax in accordance with the provisions of the preceding paragraph, the income beneficiary shall be the taxpayer and the payer shall be the withholding agent.
依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。
The Customs duty payer of import or export goods shall pay the amount levied within seven days following the date of issuance of the duty memorandum
进出口货物的纳税义务人,应当自海关填发税款缴纳证的次日起七日内缴纳税款;
A taxpayer or withholding agent may appoint a tax agent to handle its tax matters on its Behalf.
纳税人、扣缴义务人可以委托税务代理人代为办理税务事宜。
As taxation officials, you have the responsibility to introduce to tax-payers knowledge of tax collection.
身为税务人员, 有义务向纳税人介绍有关税收的知识。
The election was free to every one that paid scot and lot.
尽了纳税义务的人都享有选举权。
A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law.
个人独资企业应当依法履行纳税义务。
a direct reduction in tax liability (not dependent on the taxpayer's tax bracket).
在交税义务上直接降低（不依赖纳税人的等级）。
Taxpayer: what do you mean by the taxable services?
纳税人：什么是应税业务？
Entities or individuals which are obligated to pay tax in accordance with the law or the administrative regulations are the taxpayers.
法律、行政法规规定负有纳税义务的单位和个人为纳税人。
Tax payers withholding agents have the right to choose the way of filing returns.
27纳税人、扣缴义务人有选择纳税申报方式的权利。
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
Tax officials who abuse their powers and deliberately create difficulties for taxpayers and withholding agents shall Be subject to administrative sanctions.
税务人员滥用职权,故意刁难纳税人、扣缴义务人的,给予行政处分。
"When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must be issued to the taxpayers."
税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。
In the event that the taxpayer prevents a withholding agent from fulfilling its obligations, the withholding agent shall promptly report the case to the tax authorities for their action.
纳税人拒绝的，扣缴义务人应当及时报告税务机关处理。
discharge of tax obligation
撤销或免除纳税义务
English Church: From Dual Taxation to Single Taxation
英国教会:从双重纳税义务走向单一纳税义务
