overpayment of contribution

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