The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.
追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。
maximum length of contributory service
缴款服务的最大期限
Defined Contribution Plan
养老金的固定缴款计划
own contributions
（参与人）本人之缴款
credits and cash payments received
贷记帐款和实收现金缴款
to pay in full and on time
按时足额缴费(款)
(2) To withhold the taxes due;
（二）扣缴所欠税款；
paid-up and uncalled capital
已缴与未缴的股款 (或资金)
imprisonment in default of payment
以监禁抵偿未缴的款项
tax underpaid or postponed
欠缴或滞纳税款利息
partly paid share capita
已缴部分股款的股本
pay a bill, debt, fine, subscription, etc
付帐、 还债、 缴罚款、 交订费
notice of deposit
有关缴存款项的通知
partly paid share
已缴部分股款的股份
regular follow-up of unpaid pledges
定期催交未缴认捐款
pay in full and on time
按时足额(全额)缴费(款)
graduated withholding
税款的累进预提扣缴
Notice of Assessment and Demand for Tax
评税及缴纳税款通知书
Additional Tax Demand Note
缴纳补加税罚款通知书；缴纳补加税款通知书