obligation to pay tax
英 [ˌɒblɪˈɡeɪʃn tu peɪ tæks]
美 [ˌɑːblɪˈɡeɪʃn tu peɪ tæks]
纳税义务
双语例句
- Provided that nothing in this subsection shall relieve any person of his obligation to pay tax.
但本款并不免除任何人的缴付税款责任。 - A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law.
个人独资企业应当依法履行纳税义务。 - Mr Leung has rejected the claims that he should have revealed the payments and said he was under no obligation to pay salaries tax, since the money was part of a non-compete deal that was not taxable.
梁振英对他应披露这笔款项的要求予以拒绝，并表示自己没有义务支付薪俸税，因为这笔钱是一份竞业禁止协议的一部分，不必缴税。 - Taxpayer's tax right means in the legal relation of the tax revenue, the right of tax law profit corresponding with obligation to pay tax that the taxpayer enjoys.
纳税人税权是指在税收法律关系中，纳税人所享有的与纳税义务相对应的税法权利。 - The English church in the middle ages was under the rule of dual power systems of papacy and monarchical power and had the obligation to pay tax to the subjects of both powers.
中世纪的英国教会处于教皇权与王权二元权力体系的统治之下，向两个权力主体履行纳税义务。 - Thin capitalization is such an application and its objective is that the enterprises use capital structure arrangement to change the obligation duty to pay tax and to avoid paying tax.
资本弱化就是这样一种应用，其目的在于企业通过资本结构安排，改变其纳税义务，起到避税的作用。 - The tax unit and individual go contrary to the stipulations of taxation purposely and protest openly obligation to pay tax.
其主体是负有纳税义务和扣缴义务的单位和个人，行为人在主现上是故意的。 - However, in our country, we always emphasize the obligation of our taxpayers, and rarely consider the rights of our taxpayers. We even equalize taxpayers to whom they solely have the obligation to pay tax.
但是在我国，我们一直都是强调纳税人的义务，而很少考虑纳税人的权利，甚至将纳税人等同于纳税义务人。 - Enterprises have the obligation to pay taxes according to law, but also have the right to take a reasonable tax planning.
企业有依法纳税的义务，同时也有合理进行税收筹划的权利。 - Real estate companies, as taxpayers, in addition to the obligation to pay taxes according to law, there are proactive ways to use tax planning within the framework of the legal tax-saving, reducing the tax burden right.
房地产企业作为纳税人，除了有依法纳税的义务外，还有主动运用税收筹划的方法在法律的框架内进行节税，减少税负的权利。