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。

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While 71 companies paid over 30% of their profits in federal income tax, 30 enjoyed negative tax rates over the whole three year period.

而71家公司缴纳的联邦收入税超过其利润的30%。30家公司在整整三年期间享受负税。

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Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.

未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。

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Buffett then reiterated his call to raise the tax rate on capital gains, which would increase the income-tax rate paid by the wealthy.

FORBES: Warren Buffett Is Right On Taxes -- But It Is Not About Fairness

And he promises not to increase the share of income tax paid by low- and middle-income households.

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Since Nigel Lawson lowered the top tax rate from 60% to 40% in 1988, the share of total income-tax revenues paid by the top 5% of taxpayers has shot up.

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