| 1. | Rights to land were linked to a household's ability to settle, cultivate, and meet the tax obligations on the land .
土地权与一个国家的开垦、耕种能力相联系，并与土地的纳税义务相适应。 |
| 2. | Officially, international revenue code section 877 says that if us citizens renounce their citizenship to avoid income taxes, and the irs can prove it, their tax liability remains .
按国际税务局法第877节的正式规定，美国公民如果为逃避所得税自愿放弃美国国籍而国际税务局又能够证实这一点的话，这些人仍然负有纳税义务。 |
| 3. | How does one determine tax liabilities for foreign individuals
三、工资薪金纳税义务如何确定？ |
| 4. | The timing of tax liability arising
纳税义务发生时间 |
| 5. | Vat liability is independent of the type of tax invoices used
是否负有增值税纳税义务与所使用发票没有必然关系。 |
| 6. | Tax payer ' s name
纳税义务人姓名 |
| 7. | A sole proprietorship enterprise shall fulfill its obligation to pay tax in accordance with the law
个人独资企业应当依法履行纳税义务。 |
| 8. | Article 37 the partnership shall fulfill its obligations to pay taxes in accordance with the law
第三十七条合伙企业应当依法履行纳税义务。 |
| 9. | The payment of duty on inbound or outbound articles shall be made by the obligatory duty payer prior to their release
进出境物品的纳税义务人，应当在物品放行前缴纳税款。 |
