1.
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；
2.
The Consumption Tax assessable period shall be one day, three days, five days, ten days, fifteen days or one month.
消费税的纳税期限分别为一日。三日、五日、十日、十五日或者一个月。
3.
Article 13 The Business Tax assessable period shall be five days, ten days, fifteen days or one month.
第十三条营业税的纳税期限，分别为五日、十日、十五日或者一个月。
4.
Tax that cannot be assessed in regular periods may be assessed on a transaction-by-transaction basis.
不能按照固定期限纳税的，可以按次纳税。
5.
"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。
6.
Taxpayer: well, the tax return is far more important than I thought before. what is the deadline for it?
纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？
7.
"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。
8.
"In the event that the taxpayer makes the tax payments within the time limit as prescribed in the preceding Paragraph, the tax authorities must immediately lift the conditions for retaining tax revenue."
纳税人在前款规定的限期内缴纳税款的,税务机关必须立即解除税收保全措施
9.
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。
10.
Foreign enterprises and withholding agents must pay their tax within the prescribed time limit.
外国企业和扣缴义务人必须按照规定的期限,缴纳税款。
11.
The government can’t expect the taxpayer to bail this company out indefinitely.
政府不能指望纳税人无限期地帮助这家公司摆脱困境。
12.
If le than 90 days， the period of five year will be recounted.
不满1年的，境外收入不纳税；短于90天的，要从新计算5年的期限。
13.
Tax payers have the right to apply for postponement of the deadline for prosecution when force majeure occurs.
113纳税人因不可抗力发生，有向人民法院申请延长诉讼期限的权利。
14.
A taxpayer shall present the relevant certificate to the responsible taxation authority within the stipulated time limit to undergo certificate inspection or replacement procedures.
纳税人应当在规定的期限内持有关证件到主管税务机关办理验证或者换证手续。
15.
Tax Transactions and Ratepaying Adjusted on Stock Right Investing Transactions;
长期股权投资所得的纳税处理与纳税调整
16.
The Research on Tax Planning for Corporation Income of Hunan JiuZhiTang Group Co.,LTD;
九芝堂股份有限公司企业所得税纳税筹划研究
17.
A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.
纳税人享受减税、税待遇的，在减税、税期间应当按照规定办理纳税申报。
18.
Where payments exceed these limits they become fully taxable.
付款额超过这些限度就得全部纳税。