应纳税额的英文

• amount of tax payable
• p429
• tax amount payable
• taxdue

• 应    answer; respond to; echo
• 纳税    pay taxes
• 额    forehead
• 纳税义务，应纳税额    tax liability
• 应纳税    liable to tax; tax payable; taxable
• 纳税额    ratal
• 出口抵减内销产品应纳税额    export deduct domestic sales goods tax; merchandise vat from expert to domestic sale; vat payable on domestic sales offset against vat on purchase for export sales
• 应纳税；应课税    liable to tax
• 应纳税财产    ratable property
• 应纳税单位    taxable entity
• 应纳税的    assessable to tax; dutiable; excisable; ratable; rateable; taxable
• 应纳税价值    taxable value
• 应纳税利润    taxable profit
• 应纳税人    taxable person
• 应纳税商品    dutiable commodity; tax articles
• 应纳税收入    taxable income/earnings
• 应纳税物品    dutiable articles; dutiable goods
• 应纳税遗产    taxable estate
• 已纳税额    amount of tax paid; amount tax paid
• 到期应纳税款    tax due
• 应纳税的货物    dutiable goods
• 应纳税的利润    taxable profits
• 应纳税的入息    chargeable income
• 应纳税的收入    taxable earnings
• 应纳税的收益    taxable income

• The actual assessable period of the taxpayer s hall be determined by the competent tax authoritie s according to the magnitude of the tax payable of the taxpayer ; tax that cannot be assessed in regul ar periods may be assessed on a transaction - by - tra nsaction basis
  纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
• To determine whether certain activities are taxable , one has to consider the income tax rules rather than the functional role an representative office ( ro ) is to play within the organization as stated in the scope of its business
  1 、适用范围常驻代表机构若发生下列情形，可以由常驻代表机构向所在地税务机关提出申请，逐级报国家税务总局批准，以其经费支出额换算收入额计算应纳税额。
• As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee , the crimes of falsely making out specialized vat receipts run wild for a while , which seriously damages the tax collection orders
  由于增值税专用发票是记载开具方应纳税额和受票方抵扣税额惟一的合法凭证，一时间虚开增值税专用发票犯罪呈猖狂之势，严重地危害了我国的税收征管秩序。
• 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。