1.
Taxation programs are successful only through the voluntary compliance of entities being taxed.
只有纳税主体的自觉配合才能使税收制度成功。
2.
Legal Proof in The Qualification of Tax Subject of Securities Investment Fund;
证券投资基金纳税主体资格的法律确证
3.
Basically, the law allows prosecution of any entity (person or business) that knowingly or willfully.
简言之，法律允许起诉包括个人和商事组织在内的任何纳税主体.
4.
Surprisingly, in this era of technological innovation and electronic business transfers, governments still rely on the basic honesty of individuals to properly comply with tax laws.
令人惊奇的是，在技术革新和电子商务的时代，政府仍然依靠纳税主体的诚实以使税法得到遵行。
5.
The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer;
纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；
6.
Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.
而且，偷税罪主体只能是纳税人，扣缴义务人不能构成偷税罪主体。
7.
State-owned enterprises are still major tax payers in China.
中国国有企业仍是国家纳税的主体。
8.
Some reflections and suggestions on individual enterprises and partnerships as taxpayers;
个人独资企业、合伙企业纳税义务主体的思考
9.
a tax on employees and employers that is used to fund the Social Security system.
由雇员和雇主共同交纳的用于社会保障体系基金的税款。
10.
Research of Tax Assessment System for Real Estate Corporate Income Tax
房地产企业所得税纳税评估体系研究
11.
Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.
纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
12.
Taxpayers engaged in the transportation business shall report and pay tax to the local competent tax authorities where the business establishment is located.
纳税人从事运输业务，应当向其机构所在地主管税务机关申报纳税。
13.
Many OA initiatives focus on taxpayer-funded research.
许多营运重点纳税人主动资助的研究.
14.
Taxpayer: the trade in the field of telecommunication.
纳税人：主要从事通信领域的贸易。
15.
Straits and Manipulation of the System of Active Declaration on Individual Tax;
个人纳税主动申报制度的困境与生成
16.
Taxpayers selling immovable properties shall report and pay tax to the local competent tax authorities where the immovable properties are located.
(三)税人销售不动产，应当向不动产所在地主管税务机关申报纳税。
17.
Taxpayers transferring land use rights shall report and pay tax to the local competent tax authorities where the land is located.
(二)税人转让土地使用权，应当向土地所在地主管税务机关申报纳税。
18.
A Study on Individual Factors Affecting Taxpayers willingness to Pay Taxes;
影响纳税人税款支付意愿的个体因素研究