underpayment

1. For example, poor records often lead to the preparation of income-tax returns that result in underpayment or overpayment of taxes.
   例如，帐记得不好经常导致所编所得税申报表造成的少付或多付税款。
2. "Our report reveals that there has been under reporting of revenue for the purpose of payment of revenue share, and underpayment of licence fee and spectrum fees," said the executive summary of the report, seen by the FT.
   “我们的报告显示，由于费用按收入比例支付，该公司一直在低报收入，并少交了许可费和频谱费，”英国《金融时报》见到的报告摘要写到。
3. If too little is deducted from Dad's weekly wages for income tax, it results in an underpayment at the end of the year.
   如果父亲所得税的减免额太少，今年年底就会发生不够缴付的结果。
4. Underpaying Chinese taxes can land the guilty party in prison – yet Duan tells me many entrepreneurs are well-versed in using multiple companies and accounts to hide systematic underpayment.
   在中国，少纳税得坐牢。但Duan告诉我，许多企业家都很精通利用多家公司和多个账户，系统性瞒报税款。
5. If the adjustments indicate an underpayment by COMPANY, COMPANY shall pay Contractor the amount of underpayment subject to verification thereof.
   的调整表明，如果由公司少付，公司应支付承包商的少付的主题，以验证其金额。

noun

1. the act of paying less than required

2. a payment smaller than needed or expected