先生，请问有什么应纳税的东西要申报吗？
地方所得税，按应纳税的所得额计算，税率为百分之三。
And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
此计划的一大问题在于应纳税的交易很可能会迁移到欧盟之外进行。
The big flaw in the plan is that taxable transactions are likely to migrate outside the EU.
外国企业的所得税，按应纳税的所得额超额累进计算。
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income.
第二条合营企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
Article 2 the taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.
假如你的退休计划中同时包含了应纳税和延迟纳税账户，那就要考虑一下应该如何分配资金了。
If your retirement plan includes both taxable and tax-deferred accounts, it is worth considering which funds should be placed in each.
有人也就英国撒切尔夫人的减税措施进行了类似的分析，发现税率的改变会出现一种相对敏感的回应；富人的应纳税所得额在1979年时忽上忽下的波动状态。
Similar work analysing Mrs Thatcher’s tax cuts in Britain found a comparably sharp response to changing rates; the taxable income of the rich swung from falling to rising in 1979.
捐赠额未超过纳税义务人申报的应纳税所得额30%，可以从其应纳税所得额中扣除。
That part of the amount of donations which does not exceed 30 percent of the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.
其他所得，参照前两项规定的方法计算应纳税所得额。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
上述个体工商户和个人取得的生产、经营有关的各项应纳税取得。
All taxable income related to production and business of the above individual industrial and commercial households and individuals.
第三十条企业的下列支出，可以在计算应纳税所得额时加计扣除。
Article 30 an enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount.
第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。
Article 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.
第五条各项应纳税所得额的计算。
Article 5. The amount of various kinds of taxable income shall be computed as follows.
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。
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.
相关工资税的上限应把所涵盖的应纳税人从现在的86%提高到90%。
The ceiling on the related payroll tax should be increased to cover 90% of earnings, from 86% now.
他估计新增的关税使得应纳税之进口下降了17%- 20%，使得总进口下降了4% - 6%。
He estimates that the new tariff reduced dutiable imports by 17-20% and the total by 4-6%.
上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
Above individual industrial and commercial households and individuals with access to production and business-related taxable income.
股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额，不得扣除税法规定之外的税费支出。
Such equity earnings as dividend and bonus, interests, rents and earnings from loyalties; the total income is taxable income amount without deducting tax that is excluded in taxation regulations.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第十一条在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。
Article 11 an enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, ar...
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
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