Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.
营业税金项目以实际应交的工商统一税的人民币金额反映。
Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
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 credit in income taxes can be directly deducted from the payable tax amount.
税额减免是在缴纳所得税时可以直接从应交税款中扣除的数额。
Income tax shall be the actual amount of income tax payable in Renminbi during the year.
所得税项目，以全年实际应交所得税的人民币金额反映。
The tax payable for Resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
How to calculate the amount of Urban Real Estate Tax payable?
如何计算城市房地产税的应纳税额？
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。
According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.
修订后的条例规定消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。
Assess the amount of tax payable according to other reasonable methods.
四按照其他合理的方法核定。
The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers.
现行税法规定的纳税人提供证据的义务和应纳税额的核定制度，与纳税人承担举证责任规则均不相同。
Criminal law about convicting and sentencing the act of tax evasion provides double standards, namely the amount of tax evaded and the percent of total taxes payable.
《刑法》关于偷税行为的定罪与量刑的规定，设定了偷税数额及偷税数额占应纳税额百分比双标准。
A any amount payable under a Finance Document by an Obligor is exclusive of any value added tax or any other tax of a similar nature which might be chargeable in connection with that amount.
a在财务文件下经手债务人的任何应支付的金额不包括任何与此金额相关的可能应予征收的增值税或任何其他的具有相似性质的税款。
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。
The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
All other charges, regardless of whether or not they are income of the taxpayer, shall be included in the sales amount in computing the tax payable.
其他价外费用，无论是否属于纳税人的收入，均应并入销售额计算征税。
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。
The amount to be deducted, however, shall not exceed the amount of tax payable as calculated according to the provisions of this Law on income gained by the taxpayer from outside China.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
A complete copy of your foreign tax return (s) with all income information slips and schedules to support the amount of foreign income received and the foreign taxes payable.
一整套地外币征税申报单，写有一切收入信息，来证实已收到地外币收入和应缴外币税。
Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.
第十二条主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。
Article 12 Administrative taxation organ should publicize verified payable income tax amount or taxable income rate for each enterprise by different categories.
第十二条主管税务机关应当分类逐户公示核定的应纳所得税额或应税所得率。
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