1)tax amount payable应纳税额
英文短句/例句
1.Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount应纳税额＝应纳税所得额×适用税率－速算扣除数
2.future U.S. tax liabilities在美国的将来应纳税额
3.The formulas for computing the tax payable are as follows:应纳税额计算公式：
4.Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
5.After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；
6.B: Since the Resource Tax is computed on the basis of quantity and tax-per-unit, would the computation equation be Tax payable= Assessable volume of taxable products× Applicable tax amount per unit?资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额＝税数量×位税额？
7.The tax payable computed under the amount on volume method = Sales volume x Tax amount per unit.实行从量定额办法计算的应纳税额＝销售数量x单位税额
8.The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer;纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；
9.The formulas for computing the tax payable are as follows:The tax payable computed under the rate on value method = Sales amount x Tax rate.应纳税额计算公式: 实行从价定率办法计算的应纳税额:销售额x税率。
10.The amount of payable tax calculated in accordance with the stipulations of China's Tax Laws on the income earned from wages and salaries:工资、薪金所得按我国税法规定计算的应纳税额：
11.Computation of Taxable income:应纳税所得额的计算
12.The amount of taxable income shall be computed as follows:应纳税所得额的计算：
13.credited against the assessed income tax在应纳所得税额内抵免
14.Local income tax shall be computed on the taxable income at the rate of three percent.地方所得税,按应纳税的所得额计算,税率为３％。
15.Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:
16.Computation of local income tax应纳地方所得税额的计算
17.value(property)in order to assess rates核定（财产）的价值以确定应纳的税额
18.The taxable income shall be calculated in accordance with the following formulas:应纳税所得额的计算公式如下：
相关短句/例句
taxable income应纳税所得额
1.Because income tax payable shoud follow taxes law,therefore there a re many differences between pretax financial income and taxable income.由于我国实行的是税会分离模式,因此税法上在确定应纳税所得额和会计在确认利润的时候,二者之间必然有很多的差异,既有永久性的差异也有时间性的差异,长期股权投资权益法导致的差异比较难以把握,因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。
3)taxes paid已纳税额
4)tax amount纳税额
5)the proportion of evasion value to taxable value偷税数额占应纳税额的比例
6)tax deduction应纳税收入扣除额
延伸阅读
应纳税所得额应纳税所得额的概念：纳税人每一纳税年度的收入总额减去准予扣除项目后的余额为应纳税所得额。 计算应纳税所得额的法律依据：纳税人在计算应纳税所得额时，其财务、会计处理办法同国家有关税收的规定有抵触的，应当依照国家有关税收的规定计算纳税。纳税人不得漏计或重复任何影响应纳税所得额的项目。 应纳税额的确定：按照规定，企业有下列情况之一的 ，采取核定征收 ：①依照税收法律规定可以不设帐簿 ，或按照税收法律规定应当设置但未设置的；②只能准确核算收入总额 ，或收入总额能够查实，但其成本费用支出不能准确核算的 ； ③只能准确核算成本费用支出，或成本费用支出能够查实，但其收入总额不能准确核算的；④收入总额及成本费用支出均不 能正确核算，不能向主管税务机关提供真实、准确、完整纳税资料，难以查实的；⑤帐目设置和核算符合规定，但并未按规 定保存有关帐簿、凭证及有关纳税资料的；⑥发生纳税义务，未按照规定的期限办理纳税申报，经税务机关责令限期申报， 逾期仍不申报的。
