1、

Goods returned to the factory for reprocessing or refining into taxable tobacco or alcohol products.

三滞销退厂整理或加工为应税菸酒者.

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2、

Where payments exceed these limits they become fully taxable.

付款额超过这些限度就得全部纳税.

《简明英汉词典》

3、

The tax currently payable is based on taxable profit for the year.

现时应付税项乃按本年度应课税溢利计算.

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4、

Some communities have developed innovative ways to reduce the tax burden on taxable incubator facilities.

很多社区都在创新的想点子减低孵化器的税务负担.

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5、

Impound the taxpayer's taxable commodities, goods the value of to the amount of tax payable.

不缴纳的,税务机关可以扣押其价值相当于应纳税款的商品 、 货物.

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6、

Should the unused part of accrued welfare fund be included in taxable income in liquidation?

如果我司清算时,尚有未使用完毕的职工福利费,要计入应纳税所得 吗 ?

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7、

Bonded goods: Taxable goods held in a government-licensed warehouse pending payment of customs duties and other taxes due.

保税货物:在交纳关税和其他应付税之前,存放在政府特许的仓库内的应税货物。

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8、

The Circular specifies the method for apportionment of taxable income among partners of partnerships.

通知规定了合伙企业合伙人间应纳税所得额划分的方法.

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9、

The business profits that non-profit making organizations earn are taxable.

非 营利组织的营利性收入也要缴税.

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10、

Claiming the income was acquired from a non-taxable source such as a loan or a gift.

主张财产是通过免税途径取得的,比如贷款和赠与.

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11、

Goods processed in the factory into non-taxable products.

二在厂内加工为 非 应税产品者.

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12、

However, such gains do not arise in the other Contracting State they shall be taxable only in the Contracting State of which the alienator is a resident.

但是,如果这种收益不是发生于缔约国另一方,应仅在转让者为居民的缔约国征税。

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13、

The new tax policy requires anyone selling a secondhand apartment or house within five years of its purchase to pay a sales tax of 5.5 per cent, extending the taxable period from the previous two years.

这项新税收政策规定,任何人若想在买房后五年内出售二手房,都必须支付5.5%的营业税。征税期此前为两年,这次延长到了五年。

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14、

Whether from legal or illegal sources, income is taxable.

不管是从合法的还是非法的途径获得的,有收入就应当交税。

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15、

The prize money is taxable and awardees are required to return a portion of it to their national sports associations for future training and development.

奖金需要纳税,获奖者需要将一部分奖金退还给新加坡国家体育协会,作为将来培训和发展之用。

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16、

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.

应课税的工农业产品资源税的应纳税额,按照应税产品的课税数量和规定的单位税额计算。

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17、

For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理,这种盈余管理行为将同时影响会计所得和应税所得。

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18、

Famous economist Li Yining in China points out, in order to prevent the taxable person of legacy tax from shifting, dispersing the property, legacy tax and gifting taxes should be issued at the same time.

中国著名经济学家厉以宁指出,为了防止遗产税应纳税人事先转移、分散财产,遗产税与赠与税应同时出台。

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19、

It will lower the cost of biodiesel to consumers in taxable and tax exempt markets.

该政策可以降低消费者在纳税市场及免税市场上购买生物柴油的成本.

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20、

Annual taxable income of small and low profit-making enterprise not exceeding RMB 300, 000.

小型微利企业年应纳税所得额不超过30万元.

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