中国商业贸易法律法规中英数据库(一)-I-7-SCIdict专业学术词典-北京语际翻译公司

中国商业贸易法律法规中英数据库(一)

（四）虽设置账簿，但账目混乱或者成本资料、收入凭证、费用凭证残缺不全，难以查账的； （4）It has established account books but it is difficult to make an audit because the accounts are in disorder or the cost references, income vouchers and expenditure vouchers are incomplete;

（五）发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报，逾期仍不申报的； （5）It fails to file a tax return for a tax obligation within the prescribed time limit and refuses to file a tax return even after the tax organ orders it to do so within a time limit;

（六）申报的计税依据明显偏低，又无正当理由的。 （6）It reports an obviously low tax basis without any justifiable reason. 

（一）违法经营情节特别严重、存在巨大经营风险；（ⅰ）If it have serious illegal operation or has huge business risks;