Article 14 small - scale taxpayers with sound accounting who ca - n provide accurate taxation information may , upon the approval of the competent tax authorities , not be treated as small - scale taxpayers , the tax payable shall be computed pursuant to the relevant stipulations of these regulations 第十四条小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。
Article 14 small - scale taxpayers with sound accounting who ca - n provide accurate taxation information may , upon the approval of the competent tax authorities , not be treated as small - scale taxpayers , the tax paya ble shall be conmputed pursuant to the relevant st - ipulations of these regulations 第十四条小规模纳税人会计核算健全，能够提供准确税务资料的，经主管税务机关批准，可以不视为小规模纳税人，依照本条例有关规定计算应纳税额。
Article 25 the tax return or report on tax withheld or collected and handed over on behalf of others which is lodged by a taxpayer or tax withholding agent accordingly shall include the following main content : tax category , taxable items , taxable projects or projects on which tax shouldbe withheld and paid over or collected and paid over applicable tax rate or tax amount per unit , basis for tax calculations , deductible items and standards , amount of tax payable or the amount of tax due to be withheld or collected and paid over and the applicable tax period 第二十五条纳税人、扣缴义务人的纳税申报或者代扣代缴、代收代缴税款报告表的主要内容包括：税种、税目，应纳税项目或者应代扣代缴、代收代缴税款项目，适用税率或者单位税额，计税依据，扣除项目及标准，应纳税额或者应代扣代缴、代收代缴税额，税款所属期限等。
Agree duty is when showing building droit produces change , the owner of certain proportion xiangxin that orders bond to press house price with respect to party place ( property right bears person ) collected one - time revenue , the tax rate of agree duty is in beijing is 4 % , the person that buy a house , its answer ratal is multiplied for room money paid for something purchased or received for something sold be worth with the earning of 4 % , agree duty is the pay when dealing with formalities of property right change the name of owner in a register commonly 契税是指房屋所有权发生变更时，就当事人所订契约按房价的一定比例向新业主(产权承受人)征收的一次性税收，契税的税率在北京是百分之四，就购房者而言，其应纳税额为房价款乘以百分之四的所得值，契税一般都是在办理产权过户手续时缴纳。
If the amount exceeds the limit for deductions for that country or areas , the excess portion may not be deducted from the amount of tax payable for that tax year ; however , such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent tax years , for a maximum period of five years 超过该国家或者地区扣除限额的，其超过部分不得在本纳税年度的应纳税额中扣除，但是可以在后纳税年度的该国家或者地区扣除限额的余额中补扣，补扣期限最长不得超过五年。
Article 11 the amount of regular income tax of an individual shall be the balance of the tax payable in accordance with paragraph 1 , article 71 or paragraph 1 or paragraph 2 , article 71 - 1 of the income tax act , after subtraction of his or her investment tax credits in accordance with the provisions of other laws 第十一条(个人应纳税额之计算)个人之一般所得税额，为个人当年度依所得税法第七十一条第一项、第七十一条之一第一项或第二项规定计算之应纳税额，减除依其他法律规定之投资抵减税额后之馀额。
Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may , in filing its consolidated income tax return , be deducted from its total tax amount payable , however , the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad 第十二条外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
For the enterprise engaged in agriculture , forest and stock husbandry , for more than 10 years of operational period , after tax reduction treatment expiring according to the above - mentioned regulations , by the tax authority sanctions , it can be allowed to reduce by 15 % - 30 % of the corporate income tax 第八条：对从事农业、林牧来的外商投资企业，经营期10年以上的，依照上述规定享受免税、减税待遇期满后，经企业申请，税务机关批准，在以后的经营期限内可以按应纳税额减征15 - - - 30的企业所得税。
Punishment is : tax amount is occupied should the 10 % above of ratal and evade taxes amount is in of 10 thousand yuan of above , because evade taxes is given administration 2 times by the tax authority , perhaps punish of evade taxes , be in 3 years of the following set term of imprisonments or arrest battle , be in the fine with evade taxes fivefold and the following amount ; evade taxes amount is occupied should the 30 % above of ratal and evade taxes amount is in of 100 thousand yuan of above , be in 3 years of above 7 years the following set term of imprisonment , be in the fine with evade taxes fivefold and the following amount 处罚是：税数额占应纳税额的百分之十以上并且偷税数额在一万元以上的，或者因偷税被税务机关给予二次行政处罚又偷税的，处三年以下有期徒刑或者拘役，并处偷税数额五倍以下的罚金；偷税数额占应纳税额的百分之三十以上并且偷税数额在十万元以上的，处三年以上七年以下有期徒刑，并处偷税数额五倍以下的罚金。
