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1)  To Make Tax Payment in Accordance with the Regulations Concerned
依规定税率纳税
2)  tax payment according to law
依法纳税
1.
Through the analysis on several problems existing in our country s current individual income tax system, this paper expounds the importance of establishing the consciousness of making tax payment according to law and punishing severely the people of evading taxes,and puts forward some countermeasures for preventing the leakage of individual income tax.
通过对我国现行个人所得税制存在的若干问题的分析,阐述了树立依法纳税观念、严惩偷逃税款者的重要性,提出了防止个人所得税流失的对策。
3)  Tax Compliance
纳税依从度
4)  ratepaying evaluation
纳税评定
1.
Though the good results are obtained,yet the ratepaying evaluations of CTAIS are still adopting manual evaluation,not automatic evaluation.
但在现有CTAIS中,纳税评定环节却是采用人工评定的方法,没有实现评定自动化。
5)  appraisement of tax payment
纳税鉴定
6)  tax shelter provision
避税规定
补充资料:老年人有依法处分个人财产、依法继承财产的权利
老年人有依法处分个人财产、依法继承财产的权利:老年人有权依法处分个人的财产,子女或者其他亲属不得强行索取老年人的财物,有依法继承父母、配偶、子女或者其他亲属遗产的权利,有接受赠与的权利。
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