对我来说，最困难的要数英制热量单位税了。
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
The tax payable for Resource tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
现行自然资源税存在性质定位不合适、征收范围过窄、计税依据不合理、单位税额过低等问题。
The present natural resource tax has some problems, such as the nature localization is inappropriate, levies scope is too narrow, the tax basis is unreasonable, the unit tax amount is low, etc.
碳排放税将为每单位二氧化碳设置一个具体的成本，并因此为碳确定一个清晰的成本。
A carbon tax would set a specific cost per unit of carbon dioxide, thus establishing a clear cost for carbon.
这些超市对供应商狠狠地压价，同样的单位营业额里，这些超市雇用的员工是正常人数的五分之一，在大多数地区，超市都享有低商业税。
They exert an iron grip on their suppliers, they employ just one fifth of the staff per unit of turnover, they enjoy, in most places, lower business rates.
第二十一条依照本法缴纳的所得税以人民币为计算单位。
Article 21 Income tax charged in accordance with this Law shall use Renminbi as the calculating unit.
该组织针对当时克林顿发起的BTU(英国热量单位)能源税进行了一次成功的打击，比如，散播广告、通过媒体曝光、抨击对手。
The group waged a successful assault on Clinton's proposed B.T.U. tax on energy, for instance, running advertisements, staging media events, and targeting opponents.
设备单位租金率包括营业税和所有其它税费。
Equipment Unit Rental Rates are inclusive of business taxes and all other taxes.
碳税收——一个能够通过在所有排放源所征收的每单位排放税控制气候变化的一项建议性政策。
Carbon tax — One proposed policy which would control climate modification by placing a per-unit emissions tax on all carbon emitting sources.
营业盈余是指常住单位创造的增加值扣除劳动者报酬，生产税净额和固定资产折旧后的余额。
Operating Surplus refers to the balance of the value added created by the resident units deducting the labourersre m unera-' tion , taxes on production and the depreciation of fixed assets.
第三条土地使用税由拥有土地使用权的单位或个人缴纳。
Article 3. The use tax on land shall be paid by the units or individuals that own the right of the use of land.
其他单位和个人的混合销售行为，视为提供应税劳务，应当征收营业税。
A mixed sale made by other units and individuals is regarded as a provision of taxable labor services and is thus subject to business tax.
依照本法缴纳的所得税以人民币为计算单位。
Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).
外国企业的所得税以人民币为计算单位。
Income tax levied on foreign enterprises shall be computed in terms of Renminbi (RMB).
无论背上增值税、销售税、人头税，税，税款，海关计酬、单位、邮票、或其它什么名字，但一切仍是直接税或间接税。
Whether they bear the name VAT tax, sales tax, poll tax, duty, impost, excise, capitation, flat, stamp, or whatever other name, they nevertheless all remain either a direct tax or an indirect tax.
外国企业的所得税以人民币为计算单位。
Income tax levied on foreign enterprises shall be computed in terms of RMB.
第二十一条依照本法缴纳的所得税以人民币为计算单位。
Article 21 Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).
第三条拥有土地使用权的单位和个人，为土地使用税的纳税人。
Article 3. The unit or individual that owns the land use right shall be the land use tax payer.
非企业性单位不经常发生增值税应税行为的单位及个人是否填报，可由当地税务机关确定。
It shall be determined by the local tax authorities whether units and individuals who are non-enterprise entities and do not often incur VAT taxable transactions should file this return.
非企业性单位不经常发生增值税应税行为的单位及个人是否填报，可由当地税务机关确定。
It shall be determined by the local tax authorities whether units and individuals who are non-enterprise entities and do not often incur VAT taxable transactions should file this return.
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