In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.
纳税人未依法缴纳的,税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中,追缴该纳税人的应纳税款。
A quarter of all of Britain's income tax revenues this year will be paid by just one per cent of earners, according to official data.
官方数据显示,今年英国四分之一的所得税收入将来自于1%的纳税人。
Thus, the information should be delivered to the tax administration in 2017, i. e. when the corporate income tax for 2016 is due to be paid.
因此,跨国公司的这些分国别信息应于2017年递交主管税务机关,界时2016年的企业所得税将到期缴纳。
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