确定应纳税额的最后一步是以应税所得乘以税率表。
The final step in determining tax liability is to apply a schedule of rates to taxable income.
第二条产品税的税目、税率、依照本条例所附的《产品税税目税率表》执行。
Article 2. Items subject to Product tax and tax rates shall be implemented according to the attached "Table of Taxable Items and rates of Product tax".
第二条消费税的税目、税率,依照本条例所附的《消费税税目税率表》执行。
Article 2 Consumption tax items and rates shall be governed by the Schedule of Consumption tax items and rates hereto attached.
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