依法纳税

企业有依法纳税的义务，同时也有合理进行税收筹划的权利。

Enterprises have the obligation to pay taxes according to law , but also have the right to take a reasonable tax planning .

房地产企业作为纳税人，除了有依法纳税的义务外，还有主动运用税收筹划的方法在法律的框架内进行节税，减少税负的权利。

Real estate companies , as taxpayers , in addition to the obligation to pay taxes according to law , there are proactive ways to use tax planning within the framework of the legal tax-saving , reducing the tax burden right .

房屋租赁应当依法纳税。

House leasing shall be subject to tax according to law .

依法纳税是每个公民应尽的义务。

Lawfully pay taxes is the obligation that every citizen should use up .

举办体育竞赛的收入，应当依法纳税。

Taxes on proceeds from sports contests must be paid according to law .

我们将依法纳税，守法经营。

We shall pay tax in accordance with law .

依法纳税是现代文明的重要标志。

Paying taxes in conformity with law is a key symbol of modern civilization .

正确执行税法与促进纳税人依法纳税的统一；

Correctly carrying out the tax law and promoting the taxpayers to pay their tax ;

依法纳税是考验公民诚信度的重要标志。

Paying tax according to laws is an important sign to test the citizen 's honesty .

逃税行为的主体是具有依法纳税义务的人。

The subject of tax evasion action is a person who has tax liability according to law .

其次，依法纳税权经常遭到行政机关的侵犯。

Secondly , it is often been violated by the executive authorities to pay taxes under the law .

对外合作开采陆上石油资源的企业的雇员，应当就其所得依法纳税。

Employees in the enterprises for Chinese-foreign cooperation in exploiting continental petroleum resources shall pay taxes on their income .

通过纳税信用等级评定系统的运行，提高纳税人依法纳税、保障自己的合法权益的意识和水平。

Through using the system , enhances legally paying taxes , safeguards oneself the legitimate rights and consciousness level .

在这种文化基础上，依法纳税成为每个公民自觉的思维和行动。其作品的艺术美、精神至美和美文思想又使它具有极高的审美价值；

Tax payment culture is a kind of spiritual ideas that makes by the taxpayer and embodies through the economic behaviors .

随着增值税转型改革以来，依法纳税逐渐被大多数企业所认识和重视。

With the value-added tax transformation since the reform law , paying taxes have been gradually recognized by most enterprises and attention .

第二十一条（抽奖公证和依法纳税）在体育竞赛中举行抽奖活动，应当办理公证。

Article 21 Notarization of Lottery Draw and Tax Payment According to Law Lottery draws held in sports contests must be notarized .

对现有收费中一些不再体现政府职能，属于市场经营行为的收费，转为经营性收费，并依法纳税；

Some charges that no longer reflect the government function will be converted into market-based fees and subject to taxation by law .

第4章主要介绍纳税人与税务机关之间税收筹划博弈，进而论述了为构建和谐税收征纳关系，应营造一个纳税人依法纳税，税务机关服务于纳税人的良好氛围。

Chapter 4 mainly introduces tax planning game theory between taxpayer and tax authorities , and then discusses the construction of harmonious tax publicans .

采用税务会计与财务会计分离可使企业会计信息真实公正，能保证企业依法纳税。

The separation of taxation accounting and financial accounting can make sure that corporate accounting information is unbiased , can help the ratepaying of businesses .

政府以及项目业主奖励给引资者的奖金，引资者依法纳税。

In accordance with the law , the rewards given by the government and the project owners to the attractors shall be subject to taxation .

依法纳税是每个企业应尽的义务，税法遵从度是企业依法纳税的程度。

Tax payment according to law is a compulsory duty for every enterprise , and tax compliance is the extent to which such duty is fulfilled .

同时，本文对形成纳税人依法纳税、税务机关依法征税也有积极的作用。

Meanwhile , it is a positive effect for formation of the taxpayers paying tax and the tax authorities levying tax in accordance with the law .

通过税务稽查查处税收违法行为，可以达到震慑违法犯罪分子，维护正常的税收秩序，促进依法纳税，保障国家财政收入的目的。

By tax inspectors investigate tax violation , we can deter criminals , maintain normal order of taxation , promote tax compliance and protect the national fiscal revenue .

横向法定边界则表明企业作为一个独立法人实体的活动边界，企业具有依法纳税等相关义务并享有相关的权利。

Firm horizontal legal boundary shows the business activities border of an independent legal entity , enterprises have to pay taxes and other related obligations and enjoy the related rights .

内部因素主要有企业缺乏依法纳税的意识，纳税人员业务素质水平不高，企业内部控制制度不健全。

Internal factors have a sense of lack of paying taxes according to law , tax professional quality level is not high , the enterprise internal control system is not sound .

于是，依法纳税并能动地利用税收杠杆，谋取最大的经济利益，已经成为了企业经营理财的行为规范和基本出发点，税收筹划因此成为经济生活中的一个热门话题。

Thus , paying taxes according to law and making use of the taxation lever actively to achieve maximum benefit have become the basic point and the standard of conducting financial transactions .

于是，依法纳税并能动地运用税收杠杆，谋取最大限度的经济利益，成为企业经营的基本出发点。

Therefore that enterprises pay taxes in accordance with laws and proactively make use of tax lever to strive for maximum economic benefits becomes a fundamental starting point in the enterprises running .

纳税筹划是在依法纳税的基础上，在税法允许的范围内，企业利用合法合规的手段，延缓或减轻企业税负的一种行为。

Ratepaying plan is an action which enterprises retard or reduce taxes by legal means on the basis of paying tax according to law and within the limits permitted by tax law .

如何依法纳税并主动地利用税收杠杆，将企业决策的各个环节同减轻税负结合起来以谋取最大的经济利益，已成为企业经营理财的重要组成部分。

Hence it is necessary for enterprises to take advantage of the lever of tax to reduce their tax burden as much as possible within the tax law in order to obtain the largest interest .

因此，应加快我国税收制度的改革，减少会计制度与税务制度的差异，确保会计核算的准确性和企业依法纳税。

Therefore , we must accelerate the tax system reform , reduce the variance between the two systems and to ensure the accuracy of financial accounting and the proper paying taxes on the part of businesses .