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。
The success of developed countries in stopping people smoking tobacco, which is similarly subject to tax and regulation, provides grounds for hope.
发达国家成功地阻止了人们吸烟(这也同样地归功于税收和管理)，给人们带来了希望的空间。
We expect that undistributed earnings from such companies will produce full value (subject to tax when realized) for Berkshire and its shareholders.
我们预期这些公司的未分配利润将给伯克希尔及其股东产生全部价值(受到实现时税务的影响)。
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。
Mr Brown will also gain from changes he is making to national insurance, aligning the income levels subject to it with those in the income-tax system.
布朗也会从他对国家保险的变化中受益，他使收入水平和收入税系统一起受限于国家保险。
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
Further savings would come from slowing the rate at which benefits to upper-income earners grow and raising the maximum salary subject to the payroll tax.
进一步的节省来自于减缓高收入人群增加的收益，提高与所得税相适应的最高薪水。
In America, between 1% and 2% of estates have typically been subject to the tax over the past two decades and it has contributed only about 1% of federal revenues.
在美国，在过去两年间，交纳遗产税的不动产介于1%和2%之间，它对于财政收入的贡献也仅占1%。
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。
There is quite different for tax authorities to practice subrogation and revocation in the nature, method and procedure from the original civil subject.
税务机关行使代位权、撤销权，在性质、方式、程序上与一般民事主体行使代位权、撤销权具有明显的区别。
Not only are the funds' gains treated as realised in cayman and hence not taxable but their distributions are not subject to withholding tax a great benefit for their investors.
不仅这些基金的利润被视作在开曼赚取的，因此不用纳税，利润的发放也不用代扣所得税——为其投资者带来了莫大好处。
Corporations are subject to a separate federal income tax. The tax accounts for about 8 percent of all federal revenues.
公司要缴纳单独的联邦所得税，公司税收入约占整个联邦收入的8%。
The general offer for the ex factory price excluding tax invoice, please indicate freight cargo station is subject to.
报价一般为出厂不含税价格，开票请说明，运费以货站为准。
Like the withholding tax imposed on dividends, the branch profits tax is subject to reduction or elimination pursuant to the terms of applicable tax treaties.
如同就股息征收的扣缴税一样，分支机构利润税也可以根据相关税收条约的条款予以扣除或免除。
Along with green tax revenue theories emergence in our country, how to establish the green tax revenue law system, to protect the environment of the our country, have become an important subject.
随着绿色税收理论在我国的出现和应用，如何建立绿色税收法律制度，以保护和改善我国的环境，已成为我国法律界、税收理论界面临的一个重要课题。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
Sales tax:California residents are subject to 8.75% state sales tax, as indicated on our order form.
营业税：加州居民都受到州的销售税8.75％，如在我们的订单表格上注明。
Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute.
税法显属公法，在税法中引入债权制度，提出税收债权债务理论，打破了我国传统的“税收行政权力”学说理论，成为税法学界争论的重要课题。
With respect to transactions, in any non jurisdiction where we are subject to value added tax, goods and services tax, sales or use tax, or any similar taxes.
关于交易，在任何非辖区内，我们要评价增值税、货物和服务税，销售或使用税，或任何类似的税收。
We should take measures from respect of improving system design, defining the qualification of punishment subject etc. to strengthen the control over tax administrative penalty.
应从完善制度设计、明确处罚主体资格等方面采取措施，加强对税务行政处罚的管理。
We should take measures from respect of improving system design, defining the qualification of punishment subject etc. to strengthen the control over tax administrative penalty.
应从完善制度设计、明确处罚主体资格等方面采取措施，加强对税务行政处罚的管理。
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