This paper is a study on the E-C translation of set clauses of English business contracts from the functional equivalence perspective, intended especially for translators who are not familiar with English business contracts and for persons who have interest in them.
本论文针对不甚了解英文商务合同的译者和对之抱有兴趣的人士，从功能对等的角度对英文商务合同固定条款的英-中翻译进行研究。
The administrative action of levying tax and late fee is not a kind of administrative punishment or tax-paying debate,but may be regarded as a kind of action that the administrative demands illegally the performance of legal obligation.
追缴税款、加收滞纳金的行政行为不属于行政处罚或纳税争议,而可以被认为是行政机关违法要求履行义务的行为。
Defined Contribution Plan
养老金的固定缴款计划
regular follow-up of unpaid pledges
定期催交未缴认捐款
Where the offenses specified herein are committed, the tax authorities shall pursue the payment of the amount of tax which has not been paid or underpaid, or is in arrears, or a taxpayer has refused to pay, or has been fraudulently obtained.
对犯本规定之罪的，由税务机关追缴不缴、少缴、欠缴、拒缴或者骗取的税款。
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。
The tax payment deadlines for withholding agents shall be determined with reference to the stipulations of the above two paragraphs.
扣缴义务人的解缴税款期限，比照前两款的规定执行。
Notice of Assessment and Demand for Additional Tax
评定及缴纳补加税款通知书
I pay my subscription by standing order .
我用长期定单支付认缴款项。
An automatic30-day credit on all orders.
所有的定单都有30天的缴款延缓期
Pending the decision of re-examination, the fines and confiscations should be executed as has been originally decided upon.
复议期间，按原处理决定应收缴的罚没款可先予扣缴。
Foreign enterprises and withholding agents must pay their tax within the prescribed time limit.
外国企业和扣缴义务人必须按照规定的期限,缴纳税款。
with those who deceptively claim more than what they have paid, being punished according to provisions of the preceding paragraph.
骗取税款超过所缴纳的税款部分，依照前款的规定处罚。
Article37. Taxpayers shall pay duties to the designated banks within15 days starting from the day when the customs issues the letter of payment of duty.
第三十七条纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。
"If a shareholder does not pay its subscribed capital contribution in accordance with the provisions of the preceding paragraph, such shareholder shall be liable for default to the other shareholders who have fully paid their capital contributions."
股东不按照前款规定缴纳所认缴的出资,应当向已足额缴纳出资的股东承担违约责任。
Entities or individuals which are obligated to withhold and remit tax or collect and remit tax in accordance with the law or the administrative regulations are the withholding agents.
法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人。
to pay in full and on time
按时足额缴费(款)
(2) To withhold the taxes due;
（二）扣缴所欠税款；
Please pay attention-an automatic30- day credit on all orders.
请注意——所有的定单都有30天的缴款延缓期。
If the requirements as prescribed in this paragraph are not complied with, the payment of the fee shall be deemed not to have been made.
不符合本款规定的，视为未办理缴费手续。