Article 10 where there is a change to any registered items of the manufacturer , or where there is a merger , transfer of ownership , dissolution or discontinuance , the manufacturer shall apply to the competent tax collection authority for amendment or cancellation of the registration and shall pay the tax payable within 15 days from the day the event takes place 第10条产制厂商申请登记之事项有变更，或产制厂商合并、转让、解散或废止时，应于事实发生之日起十五日内向主管稽徵机关申请变更或注销登记，并缴清应纳税款。
Article 12 the manufacturer shall pay to the government treasury , prior to the 15th of the following month , the tax payable on the tobacco or alcohol products removed from the factory in the current month , and file with the competent tax collection authority a tax return in the form prescribed by the ministry of finance , setting out the tax payable and attaching the tax payment receipt thereto 第12条产制厂商当月份出厂菸酒之应纳税款，应于次月十五日以前自行向公库缴纳，并依照财政部规定之格式填具计算税额申报书，检同缴款书收据向主管稽徵机关申报。
First , domain engineering is put forward by domain analysis of levy & check domain . then sa and software reuse is analyzed to design of toll collection supervision system , including sa , database , and process . the toll collection supervision system we developed is not only praised by user , but also can be well reuse to levy & check domain 本文首先从领域工程入手，对征费领域进行领域分析；接着结合软件复用以及软件体系结构相关知识对可复用的征稽系统进行方案设计，包括体系结构设计、数据库设计、过程设计等；最后给出了征稽系统的实现。
Article 9 in addition to obtaining a permit in accordance with the relevant provisions of the tobacco and alcohol administration act , tobacco or alcohol manufacturers shall , prior to commencing manufacture , apply to the competent tax collection authority at the place where the factory is located for registration as a tobacco or alcohol manufacturer and for its tobacco and alcohol products 第9条菸酒产制厂商除应依菸酒管理法有关规定，取得许可执照外，并应于开始产制前，向工厂所在地主管稽徵机关办理菸酒税厂商登记及产品登记。
In the case of a taxpayer who fails to calculate and file his or her basic income in accordance with the provisions of this act , and who is found by the collection authority to have taxable income hereunder , the collection authority shall , in addition to determining the tax payable in accordance with this act , impose a fine of no more than three times the amount of tax determined as payable 营利事业或个人未依本条例规定计算及申报基本所得额，经稽徵机关调查，发现有依本条例规定应课税之所得额者，除依规定核定补徵应纳税额外，应按补徵税额，处三倍以下之罚锾。
Article 9 the amount of the balance of the basic tax in excess of the regular income tax paid in accordance with paragraph 1 of article 4 , and the additional tax paid as determined by the collection authority after its assessment and investigation , may be added to the shareholders ? imputation credit account of the profit - seeking enterprise in accordance with article 66 - 3 of the income tax act . the reference date is the date of tax payment 第九条(差额得计入股东可扣抵税额帐户)营利事业依第四条第一项规定自行缴纳基本税额与一般所得税额之差额，及经稽徵机关调查核定增加之缴纳税额，均得依所得税法第六十六条之三规定，计入当年度股东可扣抵税额帐户馀额；其计入日期为缴纳税款日。
If you are gliding in a " wupen " boat a kind of small wooden boat , pedaled by man s feet and covered with bamboo awnings shuttle over the rivers , channels and lakes in shaoxing you will struck by the beauty of the " watery country " and may taste the city s ancient customs and historical culture 你若乘上乌篷船，徜徉在稽山镜水间，不仅能领略水乡泽国之佳景，还可看到悠久历史养成的固有风俗。家家临水，户户枕河，划只小船可以串门访友。多水而多桥，被誉为“桥乡” 。
