Unilever is entitled to withhold at source if required by any local income tax law or regulation.

联合利华有权按照任何地方性所得税法或规定的要求作为付款人进行代扣代缴。

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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。

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The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

第十五条缴纳企业所得税和地方所得税，按年计算，分季预缴。

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That might make you wonder: whatever happened to the idea of a local income tax replacing buildings-based council tax?

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All three parties want to transfer power from central to local government, for example, but only the Lib Dems support a local income tax.

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Ohio legislators have filed measures to reform or restrict certain local income tax authorities that penalize production or city earnings in the Buckeye State.

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