In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.
纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。
The accounts of big, troubled banks—in particular Bank of America (BofA) and Citigroup—are awash with exceptional items, including tax gains and changes in the value of their own debt.
而那些陷入困境的大银行，尤其是美国银行和花旗银行，被诸如增税和自身债务价值变动等特殊项目所困扰。
Its 2008 results were riddled with one-off items, but the bank still made an annual pre-tax profit of over $9 billion in a year when most peers made losses.
汇丰银行08年财报上充斥着非经常项目，但是汇丰仍旧创造了90亿美金的年度税前利润，而其多数同行则在这年中频频报损。
To draft regulations on autonomous regional agricultural tax items and nontax fiscal revenue, to administrate the collection of the autonomous regional taxes.
负责自治区农业各税、非税性财政收入法规制度的拟定及其自治区本级收入的征收和管理。
For taxpayers selling or importing goods, other than those stipulated in items (2) and (3) of this Article, the tax rate shall be 17%.
纳税人销售或者进口货物，除本条第(二)项、第(三)项规定外，税率为17%。
Many of the 1m retail outfits serve as tax dodges for pensioners who sell a few items of stationery or snacks from their front room.
100万家零售店中，有很多只是退休工人的避税港，他们只是在自家前厅贩卖一些文具或小吃等。
Taxable items Scope of charge Tax Rate %
税 目 征收范围税率
First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.
首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。
In China for more than 2 or 2 to obtain a second tax first, second, third obtained, together with items of income tax.
在中国境内两处或者两处以上取得税法第二条第一项、第二项、第三项所得的，同项所得合并计算纳税。
Some other balance sheet and income statement items are supposed to be a fixed proportion of sales, such as COCS, SG&A expense, cash, inventory, depreciation, interest, tax and so on.
其他一些资产负债表和利润表项目都应该是销售，如COCS，SG&A费用，现金，存货，折旧，利息，税收等方面的固定比例。
The stamp tax is one of the most important tax items in security markets of our country.
印花税是我国证券市场主要的税种，其主要作用是调整证券市场的行为。
This paper discusses on tax items, tax obligation term, tax basis, tax alleviation and tax management of stock option.
本文对我国股票期权所得的税目、纳税义务发生时间、计税依据、税收优惠及税收征管等作了较为详细的探讨。
The effect of export drawback rate, appreciation of RMB and export tax items for aluminum goods on the export cost of aluminum products was analyzed in the paper.
分析出口退税率调整、人民币升值及铝材出口税目存在的问题等因素对铝材出口成本的影响。
If the new law is passed, domestic companies, like their overseas counterparts, will be allowed to list all the wages they pay as costs, instead of pre-tax deductible items.
如果内外资企业所得税并轨，国内公司就可以像外资公司一样将工资列为成本而不是税前扣除项。
Tax-exempt interest is sometimes an element in computation of other tax items.
免税的收益有的时候是计算其它税的考虑因素。
Starting last June, for instance, China removed or reduced tax rebates on hundreds of items for export, including toys, garments, leather, wood and other goods, effectively taxing those industries.
举个例子，从去年六月开始，中国对数百项出口产品撤消或者减少了税率，其中包括玩具、衣服、皮革制品、木材以及其他产品，这样做对于这些行业的税务征收更加有效。
In addition, passengers entering the territory of China luggage, postal items and other goods for their own use, should be paid to the Customs Baggage and postal goods import tax.
此外，进入中国境内的旅客行李物品、自己邮寄物品和别的自己自用物品，应当向海关交纳行李和邮寄物品进口税。
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。
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。
Article 2. VAT items, rates and deductions are to be implemented according to the attached Table of Value Added Tax items, Tax rates and deductions.
第二条增值税的税目、税率和扣除项目，依照本条例所附的《增值税税目税率和扣除项目表》执行。
Article 2 the consumption tax on naphtha shall placed under the sub-item "naphtha" under the tax item "refined oil" in the Table of consumption tax Items and consumption tax Rates.
第二条石脑油消费税适用《消费税税目税率(税额)表》“成品油”税目下设的“石脑油”子目。
When sealing up commodities, goods or other property, the tax authorities must write out a list of these items.
查封商品、货物或者其他财产时，必须开付清单。
Based on the added model, the interrelated enterprises should make good use of favourable items of the added value tax and make corresponding tax planning.
相关企业应根据增值税抵扣模型，充分利用税收优惠，作好相应的税收筹划。
If the tax has been levied on any of the clarified tax-free items, the tax shall be timely refunded.
对属已明确的免税项目，如有征税的，要及时退还税款。
If the tax has been levied on any of the clarified tax-free items, the tax shall be timely refunded.
对属已明确的免税项目，如有征税的，要及时退还税款。
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