Calculation formula : monthly tax payable monthly net chargeable income x tax rate - deduction for fast calculation 计算办法：全月应纳税额=全月应纳税所得额ｘ适用税率速算扣除数
Ask , so norm door goes buying a ticket , if this month has been sold , exceeded quota , should how does ratal calculate 问哦，如是定额户去买票，如这个月销售好，超过了定额，应纳税额怎么算？
Article 11 small - scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable 第十一条小规模纳税人销售货物或者应税劳务，实行简易办法计算应纳税额。
The foreign and chinese parties may distribute their income by distributing the profits , products or by other methods agreed upon by all parties 采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。
Nevertheless , the amount so deducted may not exceed the tax amount payable for the taxpayer ' s incomes from abroad as calculated according to the provisions of this law 但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
Since the resource tax is computed on the basis of quantity and tax - per - unit , would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit 资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额课税数量单位税额？
B : since the resource tax is computed on the basis of quantity and tax - per - unit , would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit 资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额课税数量单位税额？
Article 7 for a taxpayer who has obtained incomes outside the territory of china , the amount of individual income tax already paid outside china by him may be deducted from the tax amount payable 第七条纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。
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。
It is a company that has elected to pass on any losses it makes to its shareholders , who can offset the losses against their other personal income , effectively reducing their income for tax purposes 在这一框架下，公司成立时选择将其任何亏损转嫁到公司股东，由股东将亏损与他们的其它收入相抵以达到减少纳税额的目的。
