1.
shall be punished with imprisonment or criminal detention of less than three years, with a fine of over 100 percent but less than 500 percent of the evaded tax amount;
处三年以下有期徒刑或者拘役，并处偷税数额一倍以上五倍以下罚金;
2.
Study on Punishment Standard for Tax Evasion Crime:"Proportion+Amount";
偷税罪“比例+数额”的罪刑标准研究
3.
On the Criteria of "Amount plus Proportion" on Constituting the Crime of Evading Taxes
试论偷税罪“数额加比例”的成罪标准——源自税收征管实践的思考
4.
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额＝应纳税所得额×适用税率－速算扣除数
5.
tax evasion, tax fraud, and refusal to pay taxes
偷税、骗税、逃税、抗税
6.
Income tax rates are related to one's annual income.
所得税税率与个人年收入的数额相关。
7.
B: Since the Resource Tax is computed on the basis of quantity and tax-per-unit, would the computation equation be Tax payable= Assessable volume of taxable products× Applicable tax amount per unit?
资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额＝税数量×位税额？
8.
"What each item cost, the total price, the tax, how much money the shopper gave the checker, whether it was cash or a check, and the amount of change the shopper is to receive. "
物品单价、总额、应付税额、顾客实交数额、是现金还是支票、应找回数额。
9.
The tax payable computed under the amount on volume method = Sales volume x Tax amount per unit.
实行从量定额办法计算的应纳税额＝销售数量x单位税额
10.
On Legal Problems about‘the Amount of Tax Evasion’of Article 153 of the Criminal Law;
论《刑法》第一百五十三条“偷逃应缴税额”的法律问题
11.
The tax payable for Resource Tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
12.
individual exclusion
计算个人所得税应税所得额时的不予计列数
13.
(v) for TRQs, the amount of any goods entered at the over quota rate;
(ⅴ) 对于关税配额而言，以配额外税率进口的任何货物的数量；
14.
A few states have a "flat rate" tax.
有几个州征收数额固定的税。
15.
This amount varies from person to person and is called an 'allowance'.
这个数目因人而异，叫做“免税收入额”
16.
failure to establish and publish annual TRQ quantities;
不能确定和公布每年的关税配额数量；
17.
(i) provision of volume/value of the quota or TRQ made available;
ⅰ) 可获得的配额或关税配额数量／金额的供应情况；
18.
"In dealing with foreign enterprises which have evaded or refused to pay income tax,"
外国企业偷税、抗税的,