The taxpayer "in the taxpayer s litigation" refers to the taxpayer and the man who is equal to his position, and who pays the taxation in fact.
本文认为纳税人诉讼中的“纳税人” ,包括纳税义务人以及与纳税义务人地位类似的代扣代缴义务人、负税人 ,我国应确立纳税人诉讼制度 ,赋予纳税人通过司法途径监督税务机关征收行为和政府使用税款行为的权
Tax Due : 1st Payment : 2nd Payment :
税款到期日:第一期税款:笫二期税款
"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。”
To impose or collect(a tax, for example.
征税征收或收集（如税款）
Notice of Assessment and Demand for Tax
评税及缴纳税款通知书
(2) To withhold the taxes due;
（二）扣缴所欠税款；
tax underpaid or postponed
欠缴或滞纳税款利息
net-to-gross tax relationship
税款净额对毛额关系
estimated uncollectible delinquent taxes
滞纳税款拒付损失估计
The tax bill reaches into thousands of dollars.
税款已达数千元之多。
earnings before interest and tax
减除利息和税款前收益
graduated withholding
税款的累进预提扣缴
There was uproar over the tax increases.
税款增加引起了鼓噪.
Tax payments required by law.
法律规定的税款偿付
the black economy pays no taxes.
黑色经济不支付税款。
outstanding advance for estimated tax
未清偿的预付估计税款
Levy a fine [tax] on sb.
向某人征收罚金[税款]
Unpaid taxes, and
破产企业所欠税款，
Additional Tax Demand Note
缴纳补加税罚款通知书；缴纳补加税款通知书