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- If there is any discrepancy between the results concluded through two or more approaches, the highest payable tax amount calculated shall prevail. 采用两种以上方法测算的应纳税额不一致时,可按测算的应纳税额从高核定。
- The amount of overpaid tax calculated after adjustment shall be refunded under relevant provisions or offset the payable tax of the enterprise for the current period. 调整后计算的多缴税额,应按照有关规定予以退税,或者抵顶企业当期应纳税款。
- Article 32 Where a taxpayer has no payable tax within a taxpaying period, it shall handle tax filing in accordance with the relevant requirements as well. 第三十二条纳税人在纳税期内没有应纳税款的,也应当按照规定办理纳税申报。
- The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts, for details see attached Tables 1, 2 and 3. 适用超额累进税率的应税所得计算应纳税额的速算扣除数,详见附表一、二、三。
- Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law. 第二十二条企业的应纳税所得额乘以适用税率,减除依照本法关于税收优惠的规定减免和抵免的税额后的余额,为应纳税额。
- Taxpayer: if both the tax payable and tax return are overdue, what will happen? 纳税人:如果缴税和申报同时过期了怎么办?
- L/c is payable against your draft. 信用证凭汇票付款。
- The payment of the goods is payable in instalments. 货款可以分期支付。
- This is a bill payable on demand. 这是张见票即付的汇票。
- No tax is payable on these earnings. 这些收入不须交税。
- Payable immediately or on demand. 应付的可立即支付或应要求可支付的
- The tax inspector agreed the figures. 税务稽查员核准了这些数字。
- The bank receives drafts payable at sight at any time. 银行随时兑换见票即付的汇票。
- They called for a radical reform of our tax system. 他们要求对税收制度进行根本改革。
- Tax was payable on income level 2000. 收入达二千英镑者应该缴税.
- Tax official: Does your office pay tax in china? 税务局:您所在的办事处交税吗?
- It will be a heavy tax on my energy/time. 这要耗费我许多精力/时间。
- He assist me with my income tax return. 他帮助我填写所得税申报单。
- He neglected to return his income tax form. 他忽略了所得税表格的申报。
- Instalments are payable on the last day of the month. 分期付的款可於每月最後一日交付。