第三人称单数： underpays
过去式： underpaid
过去分词： underpaid
现在分词： underpaying

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They underpay employees and overprice merchandise .

他们没有付足够的工资给雇员而且商品索价过高。

A recent survey found many female employees are still underpay .

最近的调查发现许多的女性员工仍然薪水过低。

The more you underpay , the longer the mortgage will last or the higher your repayments afterwards will be .

越付,再抵押或更高迷你将还款之后.

Article 39 where a tax agent violates the tax laws or administrative regulations and causes taxpayers fail to pay or underpay taxes , he shall be handled according to article 98 of the detailed rules for the implementation of the law on the administration of tax collection .

第三十九条税务代理人违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，依照税收征管法实施细则第九十八条的规定处理。

However , due to the complexity of the tax system , the leakage of tax policies and the frequency of operations of these large companies , it becomes possible that these large companies may underpay the taxes unintentionally .

但是由于现行的税制结构的复杂性、税收政策尚存在漏洞、大型企业经营活动繁复等原因，使得这些企业客观上可能会发生漏缴税款的情况。