國稅英文條例

Ⅰ 誰能幫我翻譯一下這幾句英文 必有重謝！

Yes, you can 是的，你能
And more importantly, you can become a millionaire by 40 if you led a ground work in your 20 to do it. 更重要的是, 如果你在20-30這個年齡段打下基礎,你就能在40歲前成為百萬富翁。
You know, when you right at the college, you may have dates, you focus more in having fun, less on your long term financial prospective. 你知道, 當你上大學的時候, 你可能忙於約會, 更多的精力放在尋歡上, 很少關注未來長期的財務.
I am not saying you should not have that crazy weekend in Las Vegas, but you need to be thinking about where you can position yourself for long term will. 我並不是說你不應該去拉斯維加斯歡度周末, 但是你需要思考你長期的定位。
Gets started in a company 401K and put as much money you can comfortably do from your income , look for that first real estate by , may be go to your parents for the help of the down payments. 從一個401K的公司開始, 從你的收入中存入盡可能的錢, 尋找有價值的地產, 或許你需要尋求你父母的幫助來付分期

You know there are a lot of people have opportunities to do things, eh, they don't do that because they are not just focusing on the long term at that age. 許多的人其實都有機會去做這些事，但是他們沒有做, 因為他們在他們這個年紀並沒有注意這些問題。
But you need to start sooner or later. And one day you wake up, you will be rich.
但是你需要盡快的開始. 有一天當你醒來, 你就會發現你已經很富有了

Ⅱ 《國家稅務法》全文內容有哪些

《中華人民共和國稅收法》的具體內容列舉如下：

1、第六十一條：扣繳義務人未按照規定設置、保管代扣代繳、代收代繳稅款帳簿或者保管代扣代繳、代收代繳稅款記帳憑證及有關資料的，由稅務機關責令限期改正，可以處二千元以下的罰款，情節嚴重的，處二千元以上五千元以下的罰款。

2、第六十二條：納稅人未按照規定的期限辦理納稅申報和報送納稅資料的，或者扣繳義務人未按照規定的期限向稅務機關報送代扣代繳、代收代繳稅款報告表和有關資料的，由稅務機關責令限期改正，可以處二千元以下的罰款；情節嚴重的，可以處二千元以上一萬元以下的罰款。

3、第六十三條：納稅人偽造、變造、隱匿、擅自銷毀賬簿、記帳憑證，或者在賬簿上多列支出或者不列、少列收入，或者經稅務機關通知申報而拒不申報或者進行虛假的納稅申報，不繳或者少繳應納稅款的，是偷稅。構成犯罪的，依法追究刑事責任。

4、第六十四條：納稅人、扣繳義務人編造虛假計稅依據的，由稅務機關責令限期改正，並處五萬元以下的罰款。

5、納稅人不進行納稅申報，不繳或者少繳應納稅款的，由稅務機關追繳其不繳或者少繳的稅款、滯納金，並處不繳或者少繳的稅款百分之五十以上五倍以下的罰款。

6、第六十五條：納稅人欠繳應納稅款，採取轉移或者隱匿財產的手段，妨礙稅務機關追繳欠繳的稅款的，由稅務機關追繳欠繳的稅款、滯納金，並處欠繳稅款百分之五十以上五倍以下的罰款，構成犯罪的，依法追究刑事責任。

7、第六十六條：以假報出口或者其他欺騙手段，騙取國家出口退稅款的，由稅務機關追繳其騙取的退稅款，並處騙取稅款一倍以上五倍以下的罰款；構成犯罪的，依法追究刑事責任。對騙取國家出口退稅款的，稅務機關可以在規定期間內停止為其辦理出口退稅。

8、第六十七條：以暴力、威脅方法拒不繳納稅款的，是抗稅，除由稅務機關追繳其拒繳的稅款、滯納金外，依法追究刑事責任。情節輕微，未構成犯罪的，由稅務機關追繳其拒繳的稅款、滯納金，並處拒繳稅款一倍以上五倍以下的罰款。

9、第六十八條：納稅人、扣繳義務人在規定期限內不繳或者少繳應納或者應解繳的稅款，經稅務機關責令限期繳納，逾期仍未繳納的，稅務機關除依照本法第四十條的規定採取強制執行措施追繳其不繳或者少繳的稅款外，可以處不繳或者少繳的稅款百分之五十以上五倍以下的罰款。

10、第六十九條：扣繳義務人應扣未扣、應收而不收稅款的，由稅務機關向納稅人追繳稅款，對扣繳義務人處應扣未扣、應收未收稅款百分之五十以上三倍以下的罰款。

11、第七十條：納稅人、扣繳義務人逃避、拒絕或者以其他方式阻撓稅務機關檢查的，由稅務機關責令改正，可以處一萬元以下的罰款，情節嚴重的，處一萬元以上五萬元以下的罰款。

12、第七十一條：違反本法第二十二條規定，非法印製發票的，由稅務機關銷毀非法印製的發票，沒收違法所得和作案工具，並處一萬元以上五萬元以下的罰款；構成犯罪的，依法追究刑事責任。

13、第七十二條：從事生產、經營的納稅人、扣繳義務人有本法規定的稅收違法行為，拒不接受稅務機關處理的，稅務機關可以收繳其發票或者停止向其發售發票。

14、第七十三條：納稅人、扣繳義務人的開戶銀行或者其他金融機構拒絕接受稅務機關依法檢查納稅人、扣繳義務人存款賬戶，由稅務機關處十萬元以上五十萬元以下的罰款，對直接負責的主管人員和其他直接責任人員處一千元以上一萬元以下的罰款。

15、第七十四條：本法規定的行政處罰，罰款額在二千元以下的，可以由稅務所決定。

16、第七十五條：稅務機關和司法機關的涉稅罰沒收入，應當按照稅款入庫預算級次上繳國庫。

17、第七十六條：稅務機關違反規定擅自改變稅收徵收管理范圍和稅款入庫預算級次的，責令限期改正，對直接負責的主管人員和其他直接責任人員依法給予降級或者撤職的行政處分。

18、第七十七條：納稅人、扣繳義務人有本法第六十三條、第六十五條、第六十六條、第六十七條、第七十一條規定的行為涉嫌犯罪的，稅務機關應當依法移交司法機關追究刑事責任。稅務人員徇私舞弊，對依法應當移交司法機關追究刑事責任的不移交，情節嚴重的，依法追究刑事責任。

19、第七十八條：未經稅務機關依法委託徵收稅款的，責令退還收取的財物，依法給予行政處分或者行政處罰；致使他人合法權益受到損失的，依法承擔賠償責任；構成犯罪的，依法追究刑事責任。

20、第七十九條：稅務機關、稅務人員查封、扣押納稅人個人及其所扶養家屬維持生活必需的住房和用品的，責令退還，依法給予行政處分；構成犯罪的，依法追究刑事責任。

21、第八十條稅務人員與納稅人、扣繳義務人勾結，唆使或者協助納稅人、扣繳義務人有本法第六十三條、第六十五條、第六十六條規定的行為，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。

22、第八十一條：稅務人員利用職務上的便利，收受或者索取納稅人、扣繳義務人財物或者謀取其他不正當利益，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。

23、第八十二條：稅務人員徇私舞弊或者玩忽職守，不征或者少征應征稅款，致使國家稅收遭受重大損失，構成犯罪的，依法追究刑事責任；尚不構成犯罪的，依法給予行政處分。稅務人員濫用職權，故意刁難納稅人、扣繳義務人的，調離稅收工作崗位，並依法給予行政處分。

24、第八十三條：違反法律、行政法規的規定提前徵收、延緩徵收或者攤派稅款的，由其上級機關或者行政監察機關責令改正，對直接負責的主管人員和其他直接責任人員依法給予行政處分。

25、第八十四條：違反法律、行政法規的規定，擅自作出稅收的開征、停徵或者減稅、免稅、退稅、補稅以及其他同稅收法律、行政法規相抵觸的決定的，除依照本法規定撤銷其擅自作出的決定外，補征應征未征稅款，退還不應徵收而徵收的稅款。

26、第八十五條：稅務人員在徵收稅款或者查處稅收違法案件時，未按照本法規定進行迴避的，對直接負責的主管人員和其他直接責任人員，依法給予行政處分。

27、第八十六條：違反稅收法律、行政法規應當給予行政處罰的行為，在五年內未被發現的，不再給予行政處罰。

28、第八十七條：未按照本法規定為納稅人、扣繳義務人、檢舉人保密的，對直接負責的主管人員和其他直接責任人員，由所在單位或者有關單位依法給予行政處分。

29、第八十八條：納稅人、扣繳義務人、納稅擔保人同稅務機關在納稅上發生爭議時，必須先依照稅務機關的納稅決定繳納或者解繳稅款及滯納金或者提供相應的擔保，然後可以依法申請行政復議，對行政復議決定不服的，可以依法向人民法院起訴。

(2)國稅英文條例擴展閱讀：

稅收的基本制度。全國人民代表大會及其常務委員會授權國務院制定行政法規。比如，現行增值稅、消費稅、營業稅、土地增值稅、房產稅、城鎮土地使用稅、耕地佔用稅、契稅、資源稅、船舶噸稅、印花稅、城市維護建設稅、煙葉稅、關稅等諸多稅種，都是國務院制定的稅收條例。

法律實施條例或實施細則。全國人民代表大會及其常務委員會制定的與稅收有關的法律，由國務院制定相應的實施條例或實施細則。

稅收的非基本制度。國務院根據實際工作需要制定的規范性文件，包括國務院或者國務院辦公廳發布的通知、決定等。

國務院所屬部門發布的，經國務院批準的規范性文件，視同國務院文件。

Ⅲ 國家稅務總局 英文怎麼說

State Administration of Taxation

http://www.chinatax.gov.cn/，這是它的主頁，你看看網頁的左上角就可以看到了

Ⅳ 跪求 所得稅會計 方面的 中英文對照文章，寫論文需要用的。

Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment
非居民企業所得稅核定徵收管理辦法
Issue: June 2010
CLP Reference: 3230/10.02.20
PRC Reference: 國稅發 [2010] 19號
Promulgated: 20 February 2010
Effective: 20 February 2010
(Issued by the State Administration of Taxation on, and effective as of, February 20 2010.)

Guo Shui Fa [2010] No.19

Article 1:These Measures have been formulated pursuant to the  PRC Enterprise Income Tax Law (the Enterprise Income Tax Law) and its Implementing Regulations and the PRC Law on the Administration of the Levy and Collection of Taxes (the Tax Collection Law) in order to regulate the assessment and levy of enterprise income tax on non-tax-resident enterprises.
(國家稅務總局於二零一零年二月二十日發布施行。)

國稅發 [2010] 19號
第一條 為了規范非居民企業所得稅核定徵收工作，根據《中華人民共和國企業所得稅法》（以下簡稱企業所得稅法）及其實施條例和《中華人民共和國稅收徵收管理法》（以下簡稱稅收征管法）及其實施細則，制定本辦法。�

Article 2:These Measures apply to the  non-tax-resident enterprises specified in the second paragraph of Article 3 of the Enterprise Income Tax Law. The means for assessing the enterprise income tax of the resident representative offices of foreign enterprises shall be handled in accordance with relevant provisions.
第二條 本辦法適用於企業所得稅法第三條第二款規定的非居民企業，外國企業常駐代表機構企業所得稅核定辦法按照有關規定辦理。�

Article 3:A non-tax-resident enterprise  shall keep account books in accordance with the Tax Collection Law and relevant laws and regulations, keep its accounts and do its accounting based on lawful and valid documents, accurately calculate its taxable income based on the principle of the matching of the functions it actually performs and the risks that it bears, and truthfully file and pay enterprise income tax.
第三條 非居民企業應當按照稅收征管法及有關法律法規設置賬簿，根據合法、有效憑證記賬，進行核算，並應按照其實際履行的功能與承擔的風險相匹配的原則，准確計算應納稅所得額，據實申報繳納企業所得稅。�

Article 4:If a non-tax-resident  enterprise has incomplete account books, there are gaps in its documentation that make the checking of its accounts impossible or the accurate calculation and truthful filing of its taxable income is not possible e to another reason, the tax authority shall have the authority to assess its taxable income by one of the following methods.
第四條 非居民企業因會計賬簿不健全，資料殘缺難以查賬，或者其他原因不能准確計算並據實申報其應納稅所得額的，稅務機關有權採取以下方法核定其應納稅所得額。�

(1) Assessment of taxable income based on total revenue: applicable to non-tax-resident enterprises that can accurately calculate their income or dece their total revenue by reasonable means but cannot accurately calculate their costs and expenses. The formula therefor is as follows:
（一）按收入總額核定應納稅所得額：適用於能夠正確核算收入或通過合理方法推定收入總額，但不能正確核算成本費用的非居民企業。計算公式如下：�

taxable income = total revenue × profit rate determined by the tax authority.
應納稅所得額=收入總額×經稅務機關核定的利潤率�

(2) Assessment of taxable income based on costs and expenses: applicable to non-tax-resident enterprises that can accurately calculate their costs and expenses but cannot accurately calculate their total revenue. The formula therefor is as follows:
（二）按成本費用核定應納稅所得額：適用於能夠正確核算成本費用，但不能正確核算收入總額的非居民企業。計算公式如下：�

taxable income = total of costs and expenses ÷ (1 – profit rate determined by the tax authority) × profit rate determined by the tax authority.
應納稅所得額=成本費用總額/（1－經稅務機關核定的利潤率）×經稅務機關核定的利潤率�

(3) Assessment of taxable income based on revenue converted from operational expenditures: applicable to non-tax-resident enterprises that can accurately calculate their operational expenditures but cannot accurately calculate their total revenue and their costs and expenses. The formula therefor is as follows:
（三）按經費支出換算收入核定應納稅所得額：適用於能夠正確核算經費支出總額，但不能正確核算收入總額和成本費用的非居民企業。計算公式：�

taxable income = total of operational expenditures ÷ (1 – profit rate determined by the tax authority – business tax rate) × profit rate determined by the tax authority.
應納稅所得額=經費支出總額/（1－經稅務機關核定的利潤率－營業稅稅率）×經稅務機關核定的利潤率�

Article 5:A tax authority may assess a  non-tax-resident enterprise』s profit rate based on the following rates:
第五條 稅務機關可按照以下標准確定非居民企業的利潤率：�

(1) for enterprises engaging in project contracting, design and consulting services, a profit rate of 15% to 30%;
（一）從事承包工程作業、設計和咨詢勞務的，利潤率為15%-30%；�

(2) for enterprises providing management services, a profit rate of 30% to 50%; and
（二）從事管理服務的，利潤率為30%-50%；�

(3) for enterprises providing other services or engaging in business activities other than the provision of services, a profit rate of not less than 15%.
（三）從事其他勞務或勞務以外經營活動的，利潤率不低於15%。�

If the tax authority has evidence to believe that a non-tax-resident enterprise』s actual profit rate is markedly higher than the foregoing rates, it may assess its taxable income based on a profit rate higher than the foregoing rates.
稅務機關有根據認為非居民企業的實際利潤率明顯高於上述標準的，可以按照比上述標准更高的利潤率核定其應納稅所得額。�

Article 6:If a non-tax-resident  enterprise executes a machinery, equipment or goods sales contract with a tax-resident enterprise and additionally provides services such as equipment installation, assembly, technical training, guidance and supervision but the sales contract does not specify the amount to be charged for the aforementioned services, or if the pricing thereof is unreasonable, the competent tax authority may, depending on the actual circumstances, determine the service revenue by referring to the pricing standards for identical or similar businesses. If there are no standards available for reference, it shall determine the non-tax-resident enterprise』s service revenue based on the principle of not less than 10% of the total sales contract price.
第六條 非居民企業與中國居民企業簽訂機器設備或貨物銷售合同，同時提供設備安裝、裝配、技術培訓、指導、監督服務等勞務，其銷售貨物合同中未列明提供上述勞務服務收費金額，或者計價不合理的，主管稅務機關可以根據實際情況，參照相同或相近業務的計價標准核定勞務收入。無參照標準的，以不低於銷售貨物合同總價款的10%為原則，確定非居民企業的勞務收入。�

Article 7:With respect to the revenue  derived by a non-tax-resident enterprise from providing services to customers in China, if all of the services are provided in China, it shall file and pay enterprise income tax in China on the entire amount. If it provides services both inside and outside China, it shall separate its revenue derived in China from that derived outside China based on the places where the services were provided, and file and pay enterprise income tax on the service revenue derived in China. If the tax authority has doubts as to the reasonableness and truthfulness of the separation of the revenue derived inside China from that derived outside China, it may require the non-tax-resident enterprise to provide true and valid proof thereof and, based on factors such as work quantities, hours of work, costs and expenses, reasonably separate its revenue derived inside China from that derived outside China. If the non-tax-resident enterprise fails to provide true and valid proof, the tax authority may deem that all of its services were provided in China, determine its service revenue and levy enterprise income tax on the basis thereof.
第七條 非居民企業為中國境內客戶提供勞務取得的收入，凡其提供的服務全部發生在中國境內的，應全額在中國境內申報繳納企業所得稅。凡其提供的服務同時發生在中國境內外的，應以勞務發生地為原則劃分其境內外收入，並就其在中國境內取得的勞務收入申報繳納企業所得稅。稅務機關對其境內外收入劃分的合理性和真實性有疑義的，可以要求非居民企業提供真實有效的證明，並根據工作量、工作時間、成本費用等因素合理劃分其境內外收入；如非居民企業不能提供真實有效的證明，稅務機關可視同其提供的服務全部發生在中國境內，確定其勞務收入並據以徵收企業所得稅。�

Article 8:If enterprise income tax is  levied on a non-tax-resident enterprise by the assessment method, and such enterprise engages in business activities in China that are subject to different determined profit rates and derives taxable income therefrom, each of the same shall be calculated separately and the appropriate profit rates shall be applied thereto to calculate and pay enterprise income tax. If the revenues cannot be calculated separately, the highest profit rate shall apply in calculating and paying enterprise income tax.
第八條 採取核定徵收方式徵收企業所得稅的非居民企業，在中國境內從事適用不同核定利潤率的經營活動，並取得應稅所得的，應分別核算並適用相應的利潤率計算繳納企業所得稅；凡不能分別核算的，應從高適用利潤率，計算繳納企業所得稅。�

Article 9:A non-tax-resident enterprise  that wishes to have tax levied by the assessment method shall complete a Form for Determination of the Method of Levying Income Tax on a Non-tax-resident Enterprise (see the attachment; the Form) and submit it to the competent tax authority. The competent tax authority shall review the instry and the profit rate applicable to the Form submitted by the enterprise and note its comments thereon.
第九條 擬採取核定徵收方式的非居民企業應填寫《非居民企業所得稅徵收方式鑒定表》（見附件，以下簡稱《鑒定表》），報送主管稅務機關。主管稅務機關應對企業報送的《鑒定表》的適用行業及所適用的利潤率進行審核，並簽注意見。

If a non-tax-resident enterprise is determined, after review, not to satisfy the conditions for the levy of tax by the assessment method, the competent tax authority shall issue it a Tax Matter Notice informing it of the outcome of the determination within 15 working days after receipt of the Form submitted by the enterprise. If a non-tax-resident enterprise does not receive a Tax Matter Notice within the aforementioned period of time, its levy method shall be deemed to have been approved.
對經審核不符合核定徵收條件的非居民企業，主管稅務機關應自收到企業提交的《鑒定表》後15個工作日內向其下達《稅務事項通知書》，將鑒定結果告知企業。非居民企業未在上述期限內收到《稅務事項通知書》的，其徵收方式視同已被認可。�

Article 10:If a tax authority discovers  that the taxable income calculated and filed by a non-tax-resident enterprise in using the assessment method is untrue or is markedly inconsistent with the functions it performs and the risks that it bears, it shall have the authority to adjust the same.
第十條 稅務機關發現非居民企業採用核定徵收方式計算申報的應納稅所得額不真實，或者明顯與其承擔的功能風險不相匹配的，有權予以調整。�

Article 11:The offices of the State  Administration of Taxation and local taxation bureaux of the provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans may determine the applicable determined profit rate range in accordance with Article 5 hereof, and formulate specific operational rules based on these Measures, which they shall submit to the (International Tax Department of the) State Administration of Taxation for the record.
第十一條 各省、自治區、直轄市和計劃單列市國家稅務局和地方稅務局可按照本辦法第五條規定確定適用的核定利潤率幅度，並根據本辦法規定製定具體操作規程，報國家稅務總局（國際稅務司）備案。�

Article 12:These Measures shall be  effective as of the date of issuance.
第十二條 本辦法自發布之日起施行。�

Attachment:Form for Determination of the Method of Levying  Income Tax on a Non-tax-resident Enterprise
附件：非居民企業所得稅徵收方式鑒定表

Ⅳ 國稅局英文怎麼說

標准答案：IRS：Internal Revenue Service

Ⅵ 國稅局什麼時候規定發票品名不能含有英文字

從有發票法就規定了，中國進口的產品不論車輛還是貨物，大名一定是中文名字，所以你買到的東西基本上都是中文名字，不信你看看你的進口車是不是中文名，進口的外文大部分都要換成中文，有些發票上確實有的用字母，到那是產品商標簡稱加型號，你還得說他不是進口的

Ⅶ 國稅和地稅的英文怎麼說

State Administration of Taxation國家稅務總局

China Tax
Local Tax

Ⅷ 稅收摘要翻譯成英文！！求助

Content summary: related party lending become a widespread financing mode, the article in the context of the corporate income tax law, the law on enterprise income tax law implementation regulations, fiscal 2008], [[s], no. 121, the IRS issued [2009] 2 numbers, the IRS issued [2009] 31, and a series of regulations and policies, and direct loans for affiliates, loans, secured loans, loan borrowing and lending patterns associated with such modifications as the circumstances, such as loans, deferred payments, advance payments, and many other loans are for special tax adjustment for an in-depth analysis of the tax, the clarity of the corresponding policy provisions of tax law.
Keywords: transfer pricing tax adjustment capitalization special tax avoidance

Ⅸ 普通的國稅發票的抬頭能用英文嗎

各地的規定不盡相同。你可以到當地的國稅局或地稅局網上撥打稅務熱線電話進行咨詢。

Ⅹ 誰來幫我解釋這段國家稅務總局的話

開（籌）辦費的處理 ，可以從以下四點來理解：

1、開（籌）辦費可以開始經營之日的當年一次性扣除；
2、自支出發生月份的次月起，在不低於3年的期限內分期攤銷（可以是三年、四年、五年、六年），但一經選定，不得改變。
3、企業在新稅法實施以前年度的未攤銷完的開辦費，也可根據上述規定處理。
4、文件實際上是認同了此前的兩種方法（即1、2條），並將具體處理的選擇權留給了企業。