最后税法中还没有建立整套的纳税担保制度也是造成目前纳税征管这种状况的原因之一。
Last but not the least, our tax law has not yet set up a complete security system for the tax payment, which is also one of the causes for the aforesaid situation.
包括担保小公司的银行贷款，准许资金短少的公司延期纳税以及补贴以旧车换环境友好型轿新车的交易。
These included guaranteeing bank loans to small firms, letting cash-strapped companies defer tax payments and subsidising the exchange of old cars for more eco-friendly new ones.
部分的答案是冰岛让向失控的银行提供的外国借贷者支付他们误判的代价，而不是将自己的纳税人放在这条线上去为私人债务坏账提供担保。
Part of the answer is that Iceland let foreign lenders to its runaway Banks pay the price of their poor judgment, rather than putting its own taxpayers on the line to guarantee bad private debts.
在担保系统中纳税人能够避免痛苦，这是一个错觉。
But it is an illusion that taxpayers can avoid pain in a guaranteed system.
纳税人将数万亿美元扔进机构，大多数人却从不知道他们正在为银行作担保。
Taxpayers have poured trillions of dollars into institutions that most never knew they were guaranteeing.
觉察到公私合作存在的风险，贷款给Metronet公司的银行家坚持要求伦敦交通局为95%的贷款作担保，这可能得靠纳税人还了。
Such was the perceived riskiness of the PPP that Metronet's bankers insisted that TfL guarantee 95% of their loans, leaving open the possibility of a taxpayer bail-out.
批评者担心那些英国的储户和纳税人会通过资助其海外行动或暗中担保其负债以资助该行。
Critics worry that British depositors and taxpayers subsidise the bank by funding its foreign operations and implicitly guaranteeing its liabilities.
金融机构扣缴税款的，海关应当向纳税义务人、担保人制发《中华人民共和国海关扣缴税款告知书》。
Where the financial institution withholds tax, the Customs shall formulate and issue the Withholding tax Notification of the Customs of the People's Republic of China to the taxpayer or the guarantor.
欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。
Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country.
担保书须经纳税人、税担保人和税务机关签字盖章后方为有效。
A guarantee statement shall only be deemed to be valid after the taxpayer, tax payment guarantor and taxation authority have signed it and affixed their seals.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。
Where the obligatory duty payer fails to provide a guaranty, the customs may take duty preservation measures according to Article 61 of the customs Law of the People's Republic of China.
第二十条送达本办法所列法律文书，应当由纳税义务人或者其代理人、担保人、保管人等签字或者盖章；
Article 20 The legal documents delivered under these Measures shall be signed or sealed by the taxpayer or the agent, the guarantor and the keeper;
第二条银行同意向纳税义务人提供担保的，应按海关要求的格式出具银行担保文书。
Article 2 If a bank consents to provide guarantee to a duty payer, it shall issue a bank guaranty letter in light of the format as prescribed by the customs house.
第二条银行同意向纳税义务人提供担保的，应按海关要求的格式出具银行担保文书。
Article 2 If a bank consents to provide guarantee to a duty payer, it shall issue a bank guaranty letter in light of the format as prescribed by the customs house.
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