纳税期限

对于超过法定纳税期限尚未缴纳的税款，应列示主管税务机关的批准文件。

For the outstanding taxation exceeding the legal tax payment deadline , the approval document of competent tax office shall be listed .

检查纳税期限，根据日期顺序整理所有收据。

Check tax deadline , and sort all receipts into date order .

水资源保护税的设计主要从税基、税收主体、征税对象、征税环节、税率、征税手段、纳税期限等方面来实现其目的。

To realize its objective , the design of the tax should focus on the tax base , the subject of taxation , the object of taxation , links of taxation , tax rate , methods of taxation and the deadline of tax payment .

在东京，人们为了赶上纳税最后期限还耐心排队。

In Tokyo people queued patiently to meet their tax deadlines .

应纳税所得额的计算：纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；

The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer ;