国税英文条例

Ⅰ 谁能帮我翻译一下这几句英文 必有重谢！

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这个年龄段打下基础,你就能在40岁前成为百万富翁。
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, 当你上大学的时候, 你可能忙于约会, 更多的精力放在寻欢上, 很少关注未来长期的财务.
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. 我并不是说你不应该去拉斯维加斯欢度周末, 但是你需要思考你长期的定位。
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. 从一个401K的公司开始, 从你的收入中存入尽可能的钱, 寻找有价值的地产, 或许你需要寻求你父母的帮助来付分期

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. 许多的人其实都有机会去做这些事，但是他们没有做, 因为他们在他们这个年纪并没有注意这些问题。
But you need to start sooner or later. And one day you wake up, you will be rich.
但是你需要尽快的开始. 有一天当你醒来, 你就会发现你已经很富有了

Ⅱ 《国家税务法》全文内容有哪些

《中华人民共和国税收法》的具体内容列举如下：

1、第六十一条：扣缴义务人未按照规定设置、保管代扣代缴、代收代缴税款帐簿或者保管代扣代缴、代收代缴税款记帐凭证及有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款，情节严重的，处二千元以上五千元以下的罚款。

2、第六十二条：纳税人未按照规定的期限办理纳税申报和报送纳税资料的，或者扣缴义务人未按照规定的期限向税务机关报送代扣代缴、代收代缴税款报告表和有关资料的，由税务机关责令限期改正，可以处二千元以下的罚款；情节严重的，可以处二千元以上一万元以下的罚款。

3、第六十三条：纳税人伪造、变造、隐匿、擅自销毁账簿、记帐凭证，或者在账簿上多列支出或者不列、少列收入，或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报，不缴或者少缴应纳税款的，是偷税。构成犯罪的，依法追究刑事责任。

4、第六十四条：纳税人、扣缴义务人编造虚假计税依据的，由税务机关责令限期改正，并处五万元以下的罚款。

5、纳税人不进行纳税申报，不缴或者少缴应纳税款的，由税务机关追缴其不缴或者少缴的税款、滞纳金，并处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

6、第六十五条：纳税人欠缴应纳税款，采取转移或者隐匿财产的手段，妨碍税务机关追缴欠缴的税款的，由税务机关追缴欠缴的税款、滞纳金，并处欠缴税款百分之五十以上五倍以下的罚款，构成犯罪的，依法追究刑事责任。

7、第六十六条：以假报出口或者其他欺骗手段，骗取国家出口退税款的，由税务机关追缴其骗取的退税款，并处骗取税款一倍以上五倍以下的罚款；构成犯罪的，依法追究刑事责任。对骗取国家出口退税款的，税务机关可以在规定期间内停止为其办理出口退税。

8、第六十七条：以暴力、威胁方法拒不缴纳税款的，是抗税，除由税务机关追缴其拒缴的税款、滞纳金外，依法追究刑事责任。情节轻微，未构成犯罪的，由税务机关追缴其拒缴的税款、滞纳金，并处拒缴税款一倍以上五倍以下的罚款。

9、第六十八条：纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第四十条的规定采取强制执行措施追缴其不缴或者少缴的税款外，可以处不缴或者少缴的税款百分之五十以上五倍以下的罚款。

10、第六十九条：扣缴义务人应扣未扣、应收而不收税款的，由税务机关向纳税人追缴税款，对扣缴义务人处应扣未扣、应收未收税款百分之五十以上三倍以下的罚款。

11、第七十条：纳税人、扣缴义务人逃避、拒绝或者以其他方式阻挠税务机关检查的，由税务机关责令改正，可以处一万元以下的罚款，情节严重的，处一万元以上五万元以下的罚款。

12、第七十一条：违反本法第二十二条规定，非法印制发票的，由税务机关销毁非法印制的发票，没收违法所得和作案工具，并处一万元以上五万元以下的罚款；构成犯罪的，依法追究刑事责任。

13、第七十二条：从事生产、经营的纳税人、扣缴义务人有本法规定的税收违法行为，拒不接受税务机关处理的，税务机关可以收缴其发票或者停止向其发售发票。

14、第七十三条：纳税人、扣缴义务人的开户银行或者其他金融机构拒绝接受税务机关依法检查纳税人、扣缴义务人存款账户，由税务机关处十万元以上五十万元以下的罚款，对直接负责的主管人员和其他直接责任人员处一千元以上一万元以下的罚款。

15、第七十四条：本法规定的行政处罚，罚款额在二千元以下的，可以由税务所决定。

16、第七十五条：税务机关和司法机关的涉税罚没收入，应当按照税款入库预算级次上缴国库。

17、第七十六条：税务机关违反规定擅自改变税收征收管理范围和税款入库预算级次的，责令限期改正，对直接负责的主管人员和其他直接责任人员依法给予降级或者撤职的行政处分。

18、第七十七条：纳税人、扣缴义务人有本法第六十三条、第六十五条、第六十六条、第六十七条、第七十一条规定的行为涉嫌犯罪的，税务机关应当依法移交司法机关追究刑事责任。税务人员徇私舞弊，对依法应当移交司法机关追究刑事责任的不移交，情节严重的，依法追究刑事责任。

19、第七十八条：未经税务机关依法委托征收税款的，责令退还收取的财物，依法给予行政处分或者行政处罚；致使他人合法权益受到损失的，依法承担赔偿责任；构成犯罪的，依法追究刑事责任。

20、第七十九条：税务机关、税务人员查封、扣押纳税人个人及其所扶养家属维持生活必需的住房和用品的，责令退还，依法给予行政处分；构成犯罪的，依法追究刑事责任。

21、第八十条税务人员与纳税人、扣缴义务人勾结，唆使或者协助纳税人、扣缴义务人有本法第六十三条、第六十五条、第六十六条规定的行为，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。

22、第八十一条：税务人员利用职务上的便利，收受或者索取纳税人、扣缴义务人财物或者谋取其他不正当利益，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。

23、第八十二条：税务人员徇私舞弊或者玩忽职守，不征或者少征应征税款，致使国家税收遭受重大损失，构成犯罪的，依法追究刑事责任；尚不构成犯罪的，依法给予行政处分。税务人员滥用职权，故意刁难纳税人、扣缴义务人的，调离税收工作岗位，并依法给予行政处分。

24、第八十三条：违反法律、行政法规的规定提前征收、延缓征收或者摊派税款的，由其上级机关或者行政监察机关责令改正，对直接负责的主管人员和其他直接责任人员依法给予行政处分。

25、第八十四条：违反法律、行政法规的规定，擅自作出税收的开征、停征或者减税、免税、退税、补税以及其他同税收法律、行政法规相抵触的决定的，除依照本法规定撤销其擅自作出的决定外，补征应征未征税款，退还不应征收而征收的税款。

26、第八十五条：税务人员在征收税款或者查处税收违法案件时，未按照本法规定进行回避的，对直接负责的主管人员和其他直接责任人员，依法给予行政处分。

27、第八十六条：违反税收法律、行政法规应当给予行政处罚的行为，在五年内未被发现的，不再给予行政处罚。

28、第八十七条：未按照本法规定为纳税人、扣缴义务人、检举人保密的，对直接负责的主管人员和其他直接责任人员，由所在单位或者有关单位依法给予行政处分。

29、第八十八条：纳税人、扣缴义务人、纳税担保人同税务机关在纳税上发生争议时，必须先依照税务机关的纳税决定缴纳或者解缴税款及滞纳金或者提供相应的担保，然后可以依法申请行政复议，对行政复议决定不服的，可以依法向人民法院起诉。

(2)国税英文条例扩展阅读：

税收的基本制度。全国人民代表大会及其常务委员会授权国务院制定行政法规。比如，现行增值税、消费税、营业税、土地增值税、房产税、城镇土地使用税、耕地占用税、契税、资源税、船舶吨税、印花税、城市维护建设税、烟叶税、关税等诸多税种，都是国务院制定的税收条例。

法律实施条例或实施细则。全国人民代表大会及其常务委员会制定的与税收有关的法律，由国务院制定相应的实施条例或实施细则。

税收的非基本制度。国务院根据实际工作需要制定的规范性文件，包括国务院或者国务院办公厅发布的通知、决定等。

国务院所属部门发布的，经国务院批准的规范性文件，视同国务院文件。

Ⅲ 国家税务总局 英文怎么说

State Administration of Taxation

http://www.chinatax.gov.cn/，这是它的主页，你看看网页的左上角就可以看到了

Ⅳ 跪求 所得税会计 方面的 中英文对照文章，写论文需要用的。

Measures for Administration of the Levy of Income Tax on Non-tax-resident Enterprises by Assessment
非居民企业所得税核定征收管理办法
Issue: June 2010
CLP Reference: 3230/10.02.20
PRC Reference: 国税发 [2010] 19号
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.
(国家税务总局于二零一零年二月二十日发布施行。)

国税发 [2010] 19号
第一条 为了规范非居民企业所得税核定征收工作，根据《中华人民共和国企业所得税法》（以下简称企业所得税法）及其实施条例和《中华人民共和国税收征收管理法》（以下简称税收征管法）及其实施细则，制定本办法。�

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.
第二条 本办法适用于企业所得税法第三条第二款规定的非居民企业，外国企业常驻代表机构企业所得税核定办法按照有关规定办理。�

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.
第三条 非居民企业应当按照税收征管法及有关法律法规设置账簿，根据合法、有效凭证记账，进行核算，并应按照其实际履行的功能与承担的风险相匹配的原则，准确计算应纳税所得额，据实申报缴纳企业所得税。�

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.
第四条 非居民企业因会计账簿不健全，资料残缺难以查账，或者其他原因不能准确计算并据实申报其应纳税所得额的，税务机关有权采取以下方法核定其应纳税所得额。�

(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）按收入总额核定应纳税所得额：适用于能够正确核算收入或通过合理方法推定收入总额，但不能正确核算成本费用的非居民企业。计算公式如下：�

taxable income = total revenue × profit rate determined by the tax authority.
应纳税所得额=收入总额×经税务机关核定的利润率�

(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）按成本费用核定应纳税所得额：适用于能够正确核算成本费用，但不能正确核算收入总额的非居民企业。计算公式如下：�

taxable income = total of costs and expenses ÷ (1 – profit rate determined by the tax authority) × profit rate determined by the tax authority.
应纳税所得额=成本费用总额/（1－经税务机关核定的利润率）×经税务机关核定的利润率�

(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）按经费支出换算收入核定应纳税所得额：适用于能够正确核算经费支出总额，但不能正确核算收入总额和成本费用的非居民企业。计算公式：�

taxable income = total of operational expenditures ÷ (1 – profit rate determined by the tax authority – business tax rate) × profit rate determined by the tax authority.
应纳税所得额=经费支出总额/（1－经税务机关核定的利润率－营业税税率）×经税务机关核定的利润率�

Article 5:A tax authority may assess a  non-tax-resident enterprise’s profit rate based on the following rates:
第五条 税务机关可按照以下标准确定非居民企业的利润率：�

(1) for enterprises engaging in project contracting, design and consulting services, a profit rate of 15% to 30%;
（一）从事承包工程作业、设计和咨询劳务的，利润率为15%-30%；�

(2) for enterprises providing management services, a profit rate of 30% to 50%; and
（二）从事管理服务的，利润率为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）从事其他劳务或劳务以外经营活动的，利润率不低于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.
税务机关有根据认为非居民企业的实际利润率明显高于上述标准的，可以按照比上述标准更高的利润率核定其应纳税所得额。�

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.
第六条 非居民企业与中国居民企业签订机器设备或货物销售合同，同时提供设备安装、装配、技术培训、指导、监督服务等劳务，其销售货物合同中未列明提供上述劳务服务收费金额，或者计价不合理的，主管税务机关可以根据实际情况，参照相同或相近业务的计价标准核定劳务收入。无参照标准的，以不低于销售货物合同总价款的10%为原则，确定非居民企业的劳务收入。�

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.
第七条 非居民企业为中国境内客户提供劳务取得的收入，凡其提供的服务全部发生在中国境内的，应全额在中国境内申报缴纳企业所得税。凡其提供的服务同时发生在中国境内外的，应以劳务发生地为原则划分其境内外收入，并就其在中国境内取得的劳务收入申报缴纳企业所得税。税务机关对其境内外收入划分的合理性和真实性有疑义的，可以要求非居民企业提供真实有效的证明，并根据工作量、工作时间、成本费用等因素合理划分其境内外收入；如非居民企业不能提供真实有效的证明，税务机关可视同其提供的服务全部发生在中国境内，确定其劳务收入并据以征收企业所得税。�

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.
第八条 采取核定征收方式征收企业所得税的非居民企业，在中国境内从事适用不同核定利润率的经营活动，并取得应税所得的，应分别核算并适用相应的利润率计算缴纳企业所得税；凡不能分别核算的，应从高适用利润率，计算缴纳企业所得税。�

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.
第九条 拟采取核定征收方式的非居民企业应填写《非居民企业所得税征收方式鉴定表》（见附件，以下简称《鉴定表》），报送主管税务机关。主管税务机关应对企业报送的《鉴定表》的适用行业及所适用的利润率进行审核，并签注意见。

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.
对经审核不符合核定征收条件的非居民企业，主管税务机关应自收到企业提交的《鉴定表》后15个工作日内向其下达《税务事项通知书》，将鉴定结果告知企业。非居民企业未在上述期限内收到《税务事项通知书》的，其征收方式视同已被认可。�

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.
第十条 税务机关发现非居民企业采用核定征收方式计算申报的应纳税所得额不真实，或者明显与其承担的功能风险不相匹配的，有权予以调整。�

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.
第十一条 各省、自治区、直辖市和计划单列市国家税务局和地方税务局可按照本办法第五条规定确定适用的核定利润率幅度，并根据本办法规定制定具体操作规程，报国家税务总局（国际税务司）备案。�

Article 12:These Measures shall be  effective as of the date of issuance.
第十二条 本办法自发布之日起施行。�

Attachment:Form for Determination of the Method of Levying  Income Tax on a Non-tax-resident Enterprise
附件：非居民企业所得税征收方式鉴定表

Ⅳ 国税局英文怎么说

标准答案：IRS：Internal Revenue Service

Ⅵ 国税局什么时候规定发票品名不能含有英文字

从有发票法就规定了，中国进口的产品不论车辆还是货物，大名一定是中文名字，所以你买到的东西基本上都是中文名字，不信你看看你的进口车是不是中文名，进口的外文大部分都要换成中文，有些发票上确实有的用字母，到那是产品商标简称加型号，你还得说他不是进口的

Ⅶ 国税和地税的英文怎么说

State Administration of Taxation国家税务总局

China Tax
Local Tax

Ⅷ 税收摘要翻译成英文！！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 普通的国税发票的抬头能用英文吗

各地的规定不尽相同。你可以到当地的国税局或地税局网上拨打税务热线电话进行咨询。

Ⅹ 谁来帮我解释这段国家税务总局的话

开（筹）办费的处理 ，可以从以下四点来理解：

1、开（筹）办费可以开始经营之日的当年一次性扣除；
2、自支出发生月份的次月起，在不低于3年的期限内分期摊销（可以是三年、四年、五年、六年），但一经选定，不得改变。
3、企业在新税法实施以前年度的未摊销完的开办费，也可根据上述规定处理。
4、文件实际上是认同了此前的两种方法（即1、2条），并将具体处理的选择权留给了企业。