税款缴纳

纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。

Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office .

所有税款都必须缴纳。

All required tax payments must be made .

骗取税款超过所缴纳的税款部分，依照前款的规定处罚。

With those who deceptively claim more than what they have paid , being punished according to provisions of the preceding paragraph .

就此，“毕业税”这一概念应运而生，毕业生可按照收入的一定比例缴纳税款，从而不用缴纳学费。

A graduate tax would see former students pay a percentage of their earnings .

按照美国税法，苹果可以不用马上缴纳税款，而是过后缴纳。

Rather than pay taxes immediately , Apple could defer them under US tax law .

第三十三条继承遗产应当清偿被继承人依法应当缴纳的税款和债务，缴纳税款和清偿债务以他的遗产实际价值为限。超过遗产实际价值部分，继承人自愿偿还的不在此限。

Article 33 The successor to an estate shall pay all taxes and debts payable by the decedent according to law , up to the actual value of such estate , unless the successor pays voluntarily in excess of the limit .

房地产税又称财产税或地产税，主要针对土地、房屋等不动产，要求其承租人或所有者每年都要缴付一定税款，而应缴纳的税款会随着其市值的变动而变化。

Real estate tax is also can be called property tax or tenement tax , every year the renter or owner must pay certain taxes , and the quantity of tax they pay is varied because the market value of land or realty is changing every year .

如何合理、有效地规制最常见的、最普通的不缴少缴应纳税款的行为&逃避缴纳税款行为及逃避缴纳税款犯罪，一直是一个经久不衰的主题。

It has been an unfailing theme all the time that how to reasonably and effectively regulate the most common and prevailing behaviors of not paying the tax payable or paying less than the tax payable & behaviors of evasion of taxes paid and crime of evasion of taxes paid .

然而，虽然该公司自称没有缴纳这些税的责任，但它已确认公司资产负债表上有1.9亿美元可能应缴税款&这只是为了以防万一，因为它不清楚所有相关税款是否已经如数缴纳。

Yet while the company argues that it has no liability for these taxes , it has identified a $ 190m possible tax liability on the balance sheet , just in case , as it does not know that all the right tax bills have been paid .