Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Tax deduction: a legal way to reduce the amount of tax paid, by claiming expenses.
税款回除额：通过申报开支来减轻付税额的合法方式。
Where the cost equals or exceeds the threshold amount, banquet tax shall be calculated and imposed on the total amount paid.
达到或者超征税起点的，按支付金额全额计算征收筵席税。
The amount of tax dodging crime can be classified into two parts: the amount payable and the amount paid.
偷税罪的数额可分为应缴纳数额以及已扣、已收税款数额。
Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country.
欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。
Personal property information, including income, immovable property, vehicle, amount of tax, and amount paid for the provident fund;
个人财产信息，包括个人收入状况、拥有的不动产状况、拥有的车辆状况、纳税额、公积金缴存金额等；
A handling fee of 2% of the amount of tax withheld shall be paid to the withholding agent.
对扣缴义务人按照所扣缴的税款，付给百分之二的手续费。
Article 10 a handling charge of 2% of the amount of tax withheld by a withholder shall be paid to the withholder.
第十条对扣缴义务人按照所扣缴的税款，付给2%的手续费。
The tax payable shall be withheld from the amount paid by the payer each time.
扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
Personal saving, as measured by the Commerce Department's Bureau of Economic Analysis, is essentially the amount of after-tax income left after household bills are paid.
按照商业部经济分析局的标准，个人存款是指税后收入减去支出后的余留部分。
Besides pictures, there was listed the area, location, shape, soil texture, owner and his family members. Some examples recorded the amount of tax paid and change of the land ownership as well.
鱼鳞册以田地为主，分号详列面积、地形、位置、土质、业主姓名、人丁等，有的还载有田亩税额、历年纳税及土地权属变迁情况。
Besides pictures, there was listed the area, location, shape, soil texture, owner and his family members. Some examples recorded the amount of tax paid and change of the land ownership as well.
鱼鳞册以田地为主，分号详列面积、地形、位置、土质、业主姓名、人丁等，有的还载有田亩税额、历年纳税及土地权属变迁情况。
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