假如你的退休计划中同时包含了应纳税和延迟纳税账户，那就要考虑一下应该如何分配资金了。
If your retirement plan includes both taxable and tax-deferred accounts, it is worth considering which funds should be placed in each.
第五条各项应纳税所得额的计算。
Article 5. The amount of various kinds of taxable income shall be computed as follows.
根据赠与税规定，只有完全赠与才应纳税。
第二章应纳税所得额。
第十条在计算应纳税所得额时，下列支出不得扣除。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
但是，这是国家法定的税收，企业应纳税依法办事。
But this is the national statutory taxes, enterprises should pay taxes according to law.
其他所得，参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
新闻是一种典型的叙事，理应纳入叙事学的研究范畴。
News is a kind of typical narration, and it belongs to narrative study.
其他所得，参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.
地方所得税，按应纳税的所得额计算，税率为百分之三。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
上述个体工商户和个人取得的生产、经营有关的各项应纳税取得。
All taxable income related to production and business of the above individual industrial and commercial households and individuals.
第三十条企业的下列支出，可以在计算应纳税所得额时加计扣除。
Article 30 an enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount.
此计划的一大问题在于应纳税的交易很可能会迁移到欧盟之外进行。
The big flaw in the plan is that taxable transactions are likely to migrate outside the EU.
上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
Above individual industrial and commercial households and individuals with access to production and business-related taxable income.
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
应纳税额总额大体上与所得是在本国取得的还是在外国取得的无关。
The total amount of tax due is supposed to be roughly independent of whether the income is earned at home or abroad.
相关工资税的上限应把所涵盖的应纳税人从现在的86%提高到90%。
The ceiling on the related payroll tax should be increased to cover 90% of earnings, from 86% now.
如果出租个人住房(包括度假别墅)超过15天，必须申报应纳税收入。
If you are renting space in your personal residence (including a vacation home) for more than 15 days, you must declare the income.
这一观念认为丧亲之后的巨大痛苦是正常的，因此不应纳入精神障碍的范畴。
The idea was that feelings of intense pain were normal, so they shouldn't be labeled as a mental disorder.
物业出租减税优惠：如果出租个人住房少于15天，租金不计入应纳税收入。
Here's a little tax break for you: If you rent out part of your personal residence for fewer than 15 days, you need not include the rent you receive in your income.
第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。
Article 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.
但是你可以咨询当地税务局如何从租金收入中扣除租金支出计算出应纳税收入。
But you should consult with your tax pro to determine how to properly allocate your rental expenses against the income you receive.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 an enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, ar...
但是应纳税所得额却对税制变更相当敏感，富人会调整方式并且选择时机来找回补偿。
But taxable income is very responsive to tax changes. The rich adjust by tweaking the manner and timing of their compensation.
但是应纳税所得额却对税制变更相当敏感，富人会调整方式并且选择时机来找回补偿。
But taxable income is very responsive to tax changes. The rich adjust by tweaking the manner and timing of their compensation.
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