Will it be taxable if I report it?
如果我申报了要课税吗？
Accrued income will never be taxable.
应计收入将不予应税的。
Article 26 For goods imported in tariff rate quotas, they shall be taxable at inquota duty rates;
第二十六条属于关税配额内进口的货物，按照配额内税率缴纳关税；
A product manufactured by an industrial enterprise and used in continuous production within the same enterprise shall not be taxable.
工业企业自己生产、用于本企业连续生产的产品不纳税。但税目税率表中有特别规定的，按前款规定计算纳税。
Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润，应仅在该国征税。
Where, 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。
Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.
以船舶或飞机经营国际运输业务所取得的利润，应仅在企业总机构所在缔约国征税。
If your retirement plan includes both taxable and tax-deferred accounts, it is worth considering which funds should be placed in each.
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。
Article 5. The amount of various kinds of taxable income shall be computed as follows.
第五条各项应纳税所得额的计算。
Article 8 For taxpayers who purchase goods or receive taxable services (hereibafter referred to as "purchasing goods or taxable services"), VAT paid or borne shall be the input tax.
第八条纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务），所支付或者负担的增值税额为进项税额。
Self-employed people would be able to deduct all the costs of their health-care premiums from their taxable incomes.
个体职业者将可以从他们需要缴税的收入中扣除他们所有的医疗保健保险费用。
And so the network of taxes, what's taxable, what's the tax rate that needs to be applied, and who realizes the tax revenue are all somewhat complicated by things like commerce on the Internet.
而互联网的征税，什么税可征，我们需要适用的税率是多少，以及谁会意识到通过互联网征收的税收收入的计算和网上商务一样，受某些因素影响，变得有些复杂。
Section 515 capped the housing allowance that can be deducted, with anything over the prescribed amount being counted as taxable income.
该法案第515条规定了可减免的房屋补贴限额，超出指定额度的部分都将作为应税收入。
That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.
捐赠额未超过纳税义务人申报的应纳税所得额30%，可以从其应纳税所得额中扣除。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
其他所得，参照前两项规定的方法计算应纳税所得额。
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.
第十条在计算应纳税所得额时，下列支出不得扣除。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
地方所得税，按应纳税的所得额计算，税率为百分之三。
In the meantime, the base of maximum taxable income must be determined for the insured people.
同时，要规定被保险人的最高纳税收入基数。
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
It is likely to acquire any amount of taxable income tax that may be used for making up the deductible temporary differences.
未来很可能获得用来抵扣可抵扣暂时性差异的应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
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。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
If it is unlikely to obtain sufficient taxable income to offset against the benefit of the deferred income tax asset, the carrying amount of the deferred income tax assets shall be written down.
如果未来期间很可能无法获得足够的应纳税所得额用以抵扣递延所得税资产的利益，应当减记递延所得税资产的账面价值。
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