Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to tax exemption in China.
条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。
Tax official: yes, I will try. Any individual who has resided in China for less than one year will be subject to tax only on his income sourced from China.
税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。
Stingier capital allowances, however, will raise the amount of profit subject to the tax, so the overall effect on companies will be neutral.
但是吝啬的财政补助会提高必须征税的利润量，那么总体上这些政策对公司是没有什么效果的。
Teams whose payrolls exceed a given threshold would be subject to a punitive tax and prevented from taking advantage of most exceptions to the cap, making it all but equivalent to a firm ceiling.
总薪资超过给定上限的球队将会受到惩罚性的税收，而且不能动用绝大部份的封顶免除，这使得该封顶基本上等同于一个硬性封顶。
If they awarded options that were "In the money" -that means already exercisable at profit -then they would be subject to a tax liability immediately, so they don't want to do that.
如果这些奖励的股票期权是价内期权,这说明期权行权即可赢利,这些利润是要交税的,当然他们想避免交税
Sales will also be subject to an 8% tax on the assessed value of the property, paid equally by buyer and seller.
根据房产的估价，销售税率可能会达到8%，由买卖双方平均承担。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。
To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.
为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。
People would be taxed when they earn wages, but when after-tax money is saved, it would not be subject to further taxation.
当人们挣到工资后就应该纳税，但是纳税之后的钱就应该被节省下来，不应该对其进行进一步的征税。
The corresponding import tax items, tariff serial Numbers and applicable tax rates for agricultural goods subject to the administration of import tariff quotas shall be promulgated separately.
实施关税配额管理农产品相应的进口税目、税则号列及适用税率另行公布。
The productive labor services provided between oil-gas field enterprises and non-oil-gas field enterprises shall not be subject to value added tax.
油气田企业与非油气田企业之间相互提供的生产性劳务不缴纳增值税。
If the enterprise outside the zone is a small-scale taxpayer of VAT, the aforesaid goods it sold shall be subject to the measures for tax exemption according to the existing provisions.
区外企业如属于增值税小规模纳税人，其销售的上述货物按现行规定实行免税办法。
Additionally, income which is not subject to the withholding Code shall be taxed in scope with the following withholding tax rate.
此外，下列非属扣缴范围之所得，应依规定之扣缴率申报纳税。
State law may require sales tax to be charged on the pre-discounted price if the product is subject to sales tax.
国家的法律，可能需要收取折扣价，如果该产品是受到销售税销售税。
In addition to our tax capacity and the continual enhancement of regulatory and fraud will be subject to legal sanctions.
另外我国税收的监管能力在不断提高，舞弊行为将受法律制裁。
The above list may not be comprehensive. Fees and deposits may not include tax and are subject to change.
除非另有说明，否则列出的价格中不包含税款和服务费。
For the goods subject to the consumption tax, the policies on export rebate or exemption of consumption tax shall be cancelled accordingly.
对其中属于应征消费税的货物，也相应取消出口退(免)消费税政策。
Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to Business Tax exemption in China.
第条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征营业税。
Article 3 The garden lot occupied for building buildings or for non-agriculture construction shall be regarded as farmland occupied and shall be subject to farmland occupation tax.
第三条占用园地建房或者从事非农业建设的，视同占用耕地征收耕地占用税。
Article 2. Items subject to Product tax and tax rates shall be implemented according to the attached "Table of Taxable Items and rates of Product tax".
第二条产品税的税目、税率、依照本条例所附的《产品税税目税率表》执行。
Lesser violations can be subject to civil tax penalties including civil fraud penalties which may often be quite large, but can be investigated and assessed using civil not criminal procedures.
较轻的违法可能被判处包括民事欺诈(处罚数额通常很大)在内的民事税收处罚，但是追究责任的程序是民事程序而非刑事程序。
When a foreign co-venturer remits abroad the profits distributed to him for the years preceding 1986, the remitted amount shall be subject to income tax in accordance with the original stipulations.
外国合营者将1986年以前年度分得的利润汇出境外时，其汇出额的所得税仍按原规定执行。
When a foreign co-venturer remits abroad the profits distributed to him for the years preceding 1986, the remitted amount shall be subject to income tax in accordance with the original stipulations.
外国合营者将1986年以前年度分得的利润汇出境外时，其汇出额的所得税仍按原规定执行。
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