较轻的违法可能被判处包括民事欺诈(处罚数额通常很大)在内的民事税收处罚,但是追究责任的程序是民事程序而非刑事程序。
Lesser violations can be subject to civil tax penalties including civil fraud penalties which may often be quite large, but can be investigated and assessed using civil not criminal procedures.
他提议给商人税收抵免以雇用新的员工,因从退休金中抽取资金和冻结房屋抵押来减少处罚金。
He proposed a tax credit for businesses that hire new workers, a relaxation of penalties for withdrawing money from retirement accounts and a moratorium on home foreclosures.
在评估税收抵免的合法性时,攒的钱也会被算进去,所以,节省通常会受到处罚。
Savings are taken into account when eligibility for the tax credit is assessed; the prudent are often penalised.
因为在增加应纳税额和课以处罚之后,税收官员就可以依据民事程序扣押财产以支付增加的税款,以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
对没有按期申报或申报不实的,要依据税收征管法有关规定予以处罚。
Whoever fails to report in a timely manner or conducts any false report shall be punished according to the relevant provisions of laws on tax collection and administration.
伪造印花税票的,适用《税收征管法实施细则》第九十一条的处罚规定。
The punitive provisions in Article 91 of the DRILATC shall be applicable, if a taxpayer counterfeits fiscal stamps.
伪造印花税票的,适用《税收征管法实施细则》第九十一条的处罚规定。
The punitive provisions in Article 91 of the DRILATC shall be applicable, if a taxpayer counterfeits fiscal stamps.
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