The Amendment 3 changed the previous "crime of tax evasion" into "crime of tax payment evasion" and revised the specific items under "crime of tax payment evasion".
2009年2月28日,第十一届全国人大常委会第七次会议审议通过了《中华人民共和国刑法修正案(七)》,修正案(三)将原来的"偷税罪"修改为"逃避缴纳税款罪",并就该罪的具体规定进行了修改。
The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.
追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。
The Analysis of the Power of Pursuing the Tax Payment in the Rules of Deduction at Source;
源泉扣缴制度中税务机关追缴税款权力的立法评析
"the tax authorities may, in addition to pursuing the tax, impose a fine of not more than five times the amount of tax underpaid or not paid, according to how serious the offence is. "
税务机关除追缴税款外,可以根据情节轻重,处以应补税款五倍以下的罚金。
Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee--On the case basis of a tax-levying debate;
论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例
Where the offenses specified herein are committed, the tax authorities shall pursue the payment of the amount of tax which has not been paid or underpaid, or is in arrears, or a taxpayer has refused to pay, or has been fraudulently obtained.
对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。
"Where such act does not constitute an offence, the tax authorities shall pursue the payment of the amount of tax the enterprise or institution has failed to pay or underpaid, and impose a fine of not more than five times the amount of tax which has not been paid or underpaid."
未构成犯罪的，由税务机关追缴其不缴或者少缴的税款，处以不缴或者少缴的税款五倍以下的罚款。
If the withholding agent fails to meet the time limit again, the tax authorities shall pursue the taxes according to law and may impose a fine of ten thousand yuan or less on the withholding agent.
逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；
(2) To withhold the taxes due;
（二）扣缴所欠税款；
Notice of Assessment and Demand for Tax
评税及缴纳税款通知书
"the tax authorities may, in addition to setting a new time limit for the payment of the part of tax that should have been withheld and, at their discretion, impose a penalty of not more than the amount that should have been withheld."
税务机关除限期追缴应扣未扣税款外,可以酌情处以应扣未扣税款的一倍以下的罚金。
tax underpaid or postponed
欠缴或滞纳税款利息
graduated withholding
税款的累进预提扣缴
Additional Tax Demand Note
缴纳补加税罚款通知书；缴纳补加税款通知书
Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.
纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。
At the same time, taxpayers in tax arrears will be prohibited from leaving the country.
同时将阻止欠缴税款的纳税人出境。
Receipted Demand Note
证明税款收讫之缴税通知书
He may apply for tax refund when overpayment is confirmed upon examination.
经审核后，确认多缴税款，可以办理退税。
a tax levied on the basis of a fixed amount per person.
人均缴纳税款相等的征税。
a tax of a fixed amount per person and payable as a requirement for the right to vote.
有投票权的人均缴纳税款相等的征税。
