隨著我國對外交往的日益頻繁，涉外法律及其文書翻譯的重要性日益為人們所認識。在這個經(jīng)濟全球化的時代，人們越來越需要有效的法律文書翻譯交流。那么我們湖南玖九翻公司就為大家介紹法律文書翻譯中稅法法律規(guī)定。
第六節(jié) 危害稅收征管罪
1.第二百零一條【偷稅罪】納稅人采取偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經(jīng)稅務機關通知申報而拒不申報或者進行虛假的納稅申報的手段，不繳或者少繳應納稅款，偷稅數(shù)額占應納稅額的百分之十以上不滿百分之三十并且偷稅數(shù)額在一萬元以上不滿十萬元的，或者因偷稅被稅務機關給予二次行政處罰又偷稅的，處三年以下有期徒刑或者拘役，并處偷稅數(shù)額一倍以上五倍以下罰金；偷稅數(shù)額占應納稅額的百分之三十以上并且偷稅數(shù)額在十萬元以上的，處三年以上七年以下有期徒刑，并處偷稅數(shù)額一倍以上五倍以下罰金。
2.扣繳義務人采取前款所列手段，不繳或者少繳已扣、已收稅款，數(shù)額占應繳稅額的百分之十以上并且數(shù)額在一萬元以上的，依照前款的規(guī)定處罰。
3.對多次犯有前兩款行為，未經(jīng)處理的，按照累計數(shù)額計算。
Section 6. Offenses Against Tax Collection and Management
1.Article 201. Tax payers found guilty of forging, altering, concealing, or indiscriminately destroying accounts books, entry proofs, or making unsubstantiated expenditures, or failing to enter or enter lower income items, or failing to submit tax returns after being notified by the tax authorities, or submitting a false return, or failing to pay taxes or pay less, or evading taxes exceeding 10 percent but less than 30 percent of payable taxes, or evading taxes again after two administrative sanctions for tax evasion, shall be punished with imprisonment or criminal detention of less than three years, with a fine of over 100 percent but less than 500 percent of the evaded tax amount; for cases with evaded tax amount exceeding 30 percent of payable taxes, or exceeding 100,000 yuan, with imprisonment of over three years but less than seven years, with a fine of over 100 percent but less than 500 percent of the evaded tax amount.
2.Withholding agents using the preceding means to refuse payment and full payment of withheld or collected taxes, which are over 10 percent of payable taxes or over 10,000 yuan, shall be punished in accordance with the preceding paragraph.
3.Multiple commissions of the acts mentioned in the two preceding paragraphs without detection shall be calculated on an accumulated basis.
第二百零三條【逃避追繳欠稅罪】納稅人欠繳應納稅款，采取轉移或者隱匿財產(chǎn)的手段，致使稅務機關無法追繳欠繳的稅款，數(shù)額在一萬元以上不滿十萬元的，處三年以下有期徒刑或者拘役，并處或者單處欠繳稅款一倍以上五倍以下罰金；數(shù)額在十萬元以上的，處三年以上七年以下有期徒刑，并處欠繳稅款一倍以上五倍以下罰金。
Article 203. Taxpayers who fail to settle payable taxes, or transfer or conceal property resulting in tax organs being unable to recover the owed taxes of over 10,000 yuan but less than 100,000 yuan, shall be punished with imprisonment or criminal detention of less than three years, with a fine or a separately imposed fine of over 100 percent and less than 500 percent of the unsettled amount; if the amount in question exceeds 100,000 yuan, with imprisonment of over three years but less than seven years, with a fine of over 100 percent but less than 500 percent of the unsettled amount.
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