1.
tax underpaid or postponed
欠缴或滞纳税款利息
2.
estimated uncollectible delinquent taxes
滞纳税款拒付损失估计
3.
"The tax authorities shall, in addition to ordering the taxpayer or withholding agent to pay or remit the tax within the prescribed time limit, impose a fine on a daily basis at the rate of 0.2% of the amount of tax in arrears, commencing on the day the tax payment is in default."
税务机关除责令限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。
4.
estimated uncollectible dilinquent taxe
估计无法征收的滞纳税款
5.
"the appropriate tax authorities, in addition to setting a new time limit for tax payment, shall surcharge overdue payments at0.5% of the overdue tax for every day in arrears, starting from the first day of default."
(逾期不缴的)税务机关除限期缴纳外,从滞纳之日起,按日加收滞纳税款的千分之五的滞纳金。
6.
Unfortunately, you must pay the penalty fee for the overdue tax payment.
对不起，这笔税款已滞纳，要加收滞纳金。
7.
Lawyer: For this kind of arguments, you must pay the tax and surcharge according to the decision of the tax authority at first.
律师：对纳税争议，必须先按税务机关意见交纳税款和滞纳金。
8.
You should pay the tax, together with the penalty and the overdue fine before January 24, 2003.
请与2003年1月24日前将税款、罚款、滞纳金缴纳入库。
9.
The tax authority noticed me that they would impose penalty and surcharge on my company, plus the payment of the tax overdue.
税务局通知我他们将罚我公司缴未扣的税款并加滞纳金。
10.
Tax official:the tax authority will set new dead line for the return and impose a fine not exceeding2000Yuan on the taxpayer that fail to file the return.on the other hand, levy a surcharge equal to0.2%of the overdue tax for each day that the tax remain in arrears.
税务局：要重新指定申报期限，并在罚款的同时，对逾期纳税按日加罚滞纳金。
11.
Notice of Assessment and Demand for Tax
评税及缴纳税款通知书
12.
"If the donor bears the tax the value of the gift has to be grossed up to include the tax."
“如捐款人承担税款，则赠款需增值纳税。”
13.
Controversies on the Legal Remedy for the Administrative Action of Levying Tax and Late Fee--On the case basis of a tax-levying debate;
论追缴税款、加收滞纳金之行政行为的法律救济途径——以一起税务行政纠纷案件为例
14.
Taxpayer: Does that include the surcharge?
纳税人：处罚中包括滞纳金吗？
15.
Additional Tax Demand Note
缴纳补加税罚款通知书；缴纳补加税款通知书
16.
After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.
纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；
17.
At the same time, taxpayers in tax arrears will be prohibited from leaving the country.
同时将阻止欠缴税款的纳税人出境。
18.
a tax levied on the basis of a fixed amount per person.
人均缴纳税款相等的征税。