In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.

纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。

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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。

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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。

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Tax is payable only when the income is withdrawn from the trust by the non-charitable beneficiary.

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