The theory of the tax assessment system is the basis of this paper.

The tax assessment in China is in the practical period.

我国的纳税评估工作处于实践探索阶段。

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On the Corporate Income Tax Assessment System Architecture Design and Technology

浅谈企业所得税纳税评估系统的架构设计和技术

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"In the case of tax disputes with the tax authorities, a taxpayer, withholding agent or tax payment guarantor must first pay or remit the amount of tax and fines on tax in arrears in accordance with the law or the administrative regulations"

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，必须先依照法律、行政法规的规定缴纳或者解缴税款及滞纳金

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Duo Co pays tax one year in arrears at an annual rate of30% and can claim capital allowances ( tax-allowable depreciation) on a25% reducing balance basis.

Duo公司在一年后要付年税率30%的税，还可以要求资金补贴（税收允许的降值），按25%在余额递减的基础上计提。

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In a question and answer session, which Mr Obama said had not been screened, he took a question alleging double-standards for having nominated Tom Daschle, the former Senate majority leader, in spite of his$ 140,000 in tax arrears.

在问答环节（奥巴马表示这一环节没有受到预先筛查），有人向奥巴马提问，指控对前参议员多数党领袖汤姆•达施勒（Tom Daschle）的提名代表双重标准，达施勒被曝欠税14万美元。

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But they are also known for extreme stubbornness and Patna, the capital of Bihar state in eastern India, hired scores of them Wednesday to compel shop owners to pay their tax arrears.

但是，他们也以不达目的不罢休而著称。位于印度东部的比哈尔邦首府巴特那周三雇佣了几十个太监帮助他们向店主索要拖欠的税款。

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First, detriment and reason analysis of tax arrears A great amount of tax arrears not only affects the increase of total income and the expedition of income progress, but also affects tax control function into effective play.

第一部分，分析了欠税存在的危害及原因。欠税的大量存在，不仅影响收入总量的增长和收入进度的加快，同时也影响了税收调控作用的有效发挥。

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Tax arrears problem is common in taxation law enforcement. We should adequately recognize its detriment, deeply analyze its reasons, explore methods of controlling tax arrears and ensure national tax income.

欠税是税收执法中普遍存在的问题，我们应该充分认识欠税的危害，深入分析欠税的原因，探索治理欠税问题的途径，确保国家税收收入的实现。

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To analyze specifically, the detriments of tax arrears are mainly: affect national financial income, infringe the market economic system of fair competition and breed corruption.

具体分析起来，欠税的危害主要有，影响国家财政收入；侵害公平竞争的市场经济机制；

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The Subscription of Avoidance of Pursuing Tax Arrears; The company is guilty of evading the vat regulations.

论逃避追缴欠税罪认定中的几个问题裁定该公司犯有逃避增值税规定管辖的罪行。

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China's taxation department stipulates: leaders of enterprises in tax arrears are not allowed to leave the country

中国税务部门规定：欠缴税款企业的领导人不得出境

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Lessons derived from the GST in canada: on VAT reform in China a new theory on tax arrears

加拿大商品劳务税对中国增值税改革的启示

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A New Theory on Tax Arrears On the Bill Counterargument

论票据抗辩

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A New Theory on Tax Arrears On Chattel Mortgage

论动产抵押

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But he has also created problems of his own, notably the revelation that he cleared more than$ 40,000 in tax arrears only after he was nominated.

但他自身也有问题，特别是有消息称，在被提名财长后，他立即清偿了4万多美元的欠税。

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Study on Legal Problems of Tax Arrears Control

欠税治理法律问题研究

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The tax expenditure chart in the report should cover the tax category from less to more according to the tax expenditure appraisal and estimates.

报告中税式支出表涵盖的税种应逐步由少到多，先期试点阶段也可以先从某一类税式支出项目开始谋求突破。

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Need to grasp administration priority with a view of reality, implementation of the tax system administrator, development tax payment appraisal and deepen synthesis administering tax are important parts to strengthen the supervision and control of tax sources.

结合实际把握管理重点、推行税收管理员制度、开展纳税评估和深化综合治税是不断强化税源监控管理的重要内容。

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Chapter 3 introduces tax bases and the appraisal methods of them.

第三章为房地产课税基准及其评估方法。

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New Tax Law's Appraisal Provisions Most Important Federal Legislation Since Title XI of FIRREA

新税法中有关评估的规定

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