In case where there is no provision in the law on the Administration of tax Collection and these rules, the provisions of other tax laws, tax administrative rules or regulations shall be implemented.

税收征管法及本细则没有规定的，依照其他有关税收法律、行政法规的规定执行。

youdao

Taxpayers or withholding agents must pay tax, or withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations.

纳税人、扣缴义务人必须依照法律、行政法规的规定缴纳税款、代扣代缴、代收代缴税款。

youdao

The tax planning is a basic right of taxpayer, but should obeys the laws and regulations, the cost benefit principle etc, no challenge to tax law.

税务筹划是纳税人的一项基本权利，但应该遵循守法、成本效益等项原则，不可恶意挑战税法。

youdao

George noted that one reason for such delays was the "inordinate amount of time" it took for IRS officials in Washington to provide requested guidance to workers in the agency's Cincinnati office on interpreting the federal law and regulations regarding tax exempt status.

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U.S. tax law becomes the determiner of what investments you are allowed to make and not the investment regulations of the country under which you live.

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