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A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year.
中文意思:
从中国的境外取得所得的纳税义务人,应当在年度终了后三十日内,将应纳的税款缴入国库,并向税务机关报送纳税申报表。


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A tax payment guarantor shall refer to any citizen, legal person or other economic entity within Chinese territory able to provide a tax payment guarantee. 纳税担保人,是指在中国境内具有纳税担保能力的公民、法人或者其他经济组织。
A taxon at a lower rank than the taxon of the same coordinate group with which it is compared. 相较于同等类群的分类单元,一个分类层级较低的分类单元。
A taxon at lower rank than that of subspecies. The names of such taxa are not regulated by the Code. 一个分类层级低于亚种的分类单元。这类分类单元的名称不受本规约规範。
A taxonomy of forms of counseling is also presented to further clarify how technology relates to counseling practice. 咨询服务形式的一种分类法也由此提出,以便于就技术与咨询实践的关联度进一步细分。
A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period. 纳税人享受减税、免税待遇的,在减税、免税期间应当按照规定办理纳税申报。
A taxpayer who earns income outside China shall pay the tax due to the State Treasury and submit a tax return to the tax authorities within 30 days after the end of each year. 从中国的境外取得所得的纳税义务人,应当在年度终了后三十日内,将应纳的税款缴入国库,并向税务机关报送纳税申报表。
A taxpayer who has wage or salary incomes from two or more places or who has no withholding agent must file the tax return and pay tax himself. 在两处以上取得工资、薪金所得和没有扣缴义务人的,纳税义务人应当自行申报纳税。
A teacher and a teaching assistant have been added to the staff, underlining the school's commitment to the language classes. 该校还为此增加了一位教师和一名助教,突显出它在中文课程上的决心。
A teacher and singer was present at the evening party. 有位老师又是歌手参加了晚会。
A teacher asked one of his students: What is the longest and what is the shortest? 老师问他的一个学生:“什么最长什么最短?”
A teacher brings an unwilling child to kindergarten. 不愿意上幼儿园的孩子被老师“请”了进去。
 
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