此外，下列非属扣缴范围之所得，应依规定之扣缴率申报纳税。
Additionally, income which is not subject to the withholding Code shall be taxed in scope with the following withholding tax rate.
列举企业所得税筹划案例，说明纳税筹划应注意的问题。
The problems that should draw attention in tax planning were analyzed by taking some cases as examples.
列举企业所得税筹划案例，说明纳税筹划应注意的问题。
The problems that should draw attention in tax planning were analyzed by taking some cases as examples.
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