in the personal income tax law, calculating formula of the taxable income underpaying tax for tax-payer is only suitable for some specific condition, not for all the conditions.
现行个人所得税法中，代付税款下的应纳税所得额计算公式，只是在一定条件下适用，并非普遍适用。
At present,in the case of the procedure for publicizing public notice for assertion of claims of bank bill of exchange,some serious problems exist,such as the drawer or drawee being faultily or indistinctly ascertained,the beginning date of the period of the procedure being in dispute,also the content of the public notice also being uncomprehensive.
目前 ,在银行汇票公示催告程序案件中 ,对出票人、付款人进行错误或者模糊认定的现象比较突出 ,对公示催告期间的计算起始日发生争论 ,公示催告公告内容方面也存在问题。
"Drawn on, Drawer"
"付款人,出票人"
The bank where the payer has his account can then make the payment electronically.
付款人的开户行随即利用电脑付款。
At...days(month)after sight
付款人见票后若干天（月）付款
At...days sight
付款人见票后若干天即付款
"A bill may be drawn payable to, or to the order of, the drawer; or it may be drawn payable to, or to the order of, the drawee."
汇票得书明付款予发票人或按其指示付款；或书明付款予付款人或按其指示付款。
"it must be protested for non-payment at the place where it is expressed to be payable, and no further presentment for payment to, or demand on, the drawee is necessary."
它则须于汇票所载之付款地点办理拒绝付款证书，而不必再向付款人作付款提示或要求付款。
The acceptance of a bill is the signification by the drawee of his assent to the order of the drawer.
承兑汇票乃指付款人同意发票人之付款指示。
In case the place of payment is missing in cheque, the business premises of the drawee is the place of payment.
支票上未记载付款地的，付款人的营业场所为付款地。
it must not express that the drawee will perform his promise by any other means than the payment of money.
不得书明付款人将用付款以外之方法履行承诺。
However， the exception is in cases when the payment is made by the payer through malice or with gross negligence.
但是，付款人以恶意或者有重大过失付款的除外。
The drawee who receives notice to stop payment of the lost instrument shall suspend its payment.
收到挂失止付通知的付款人，应当暂停支付。
exact payment(from a client)
逼迫（委托人）付款
endorsement to pay "payee only"
“凭收款人亲收”付款背书
The payee may take the check directly to the payor bank(the bank on which it was drawn)for payment.
受款人可把支票拿到付款银行（即被要求付款的银行）去要求付款。
I've never made payment in Renminbi before.
我从未用过人民币付款
check receipted by the holder
经执票人付款的汇票
where the drawer has countermanded payment;
发票人已撤销付款命令；
having the postage paid by the sender.
由发信人付款的邮寄。
