foreign tax

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