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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.
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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 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.
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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。 |
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A teacher and a teaching assistant have been added to the staff, underlining the school's commitment to the language classes.
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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。 |
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A teacher and singer was present at the evening party.
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有位老师又是歌手参加了晚会。 |
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A teacher asked one of his students: What is the longest and what is the shortest?
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老师问他的一个学生：“什么最长什么最短？” |
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A teacher brings an unwilling child to kindergarten.
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不愿意上幼儿园的孩子被老师“请”了进去。 |
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A teacher can't give individual attention to each pupil if his class is large.
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如果班上的人数多，老师就不能给予个别辅导了。 |
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A teacher has great influence over his pupil.
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教师对学生有很大的影响力。 |
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A teacher in Wisconsin says her students cheered as each winner was announced.
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在威斯康星州，一位老师说每当公布一位获奖者，她的学生们就欢呼雀跃一番。 |
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A teacher must be capable of great patience. This is largely a matter of self-training.
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（一名教师必须具有极大的耐心，在很大程度上这是个个人修养问题。） |
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A teacher of English had on unusual way to instruct composition.
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一位英语老师指导学生作文有一种与众不同的方法。 |
