请问如何计算营业税应纳税额？ ？
如何计算城市房地产税的应纳税额？
How to calculate the amount of Urban Real Estate Tax payable?
中等收入者应纳税额与收入的比例比穷人高。
Middle income workers pay a larger percentage than the poor.
此项所得应根据应纳税额的20%比例税率征收。
The income tax liability should be based on the proportion of 20% tax.
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.
第三十条小规模纳税人的销售额不包括其应纳税额。
Article 30 the sales value of small-scale taxpayers does not include the tax payable.
纳税人营业额达到起征点的，应按营业额全额计算应纳税额。
Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.
应纳税额总额大体上与所得是在本国取得的还是在外国取得的无关。
The total amount of tax due is supposed to be roughly independent of whether the income is earned at home or abroad.
根据现行税法，合并应纳税额的递增，取决于结婚与否和夫妇的状况。
Under current law, joint tax liabilities may increase or decrease upon marriage, depending on the couple's circumstances.
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.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
The creditable amount, however, shall not exceed the amount of tax otherwise payable under this Law in respect of the income derived from the sources outside China.
但扣除额不得超过该纳税义务人境外所得依照本法规定计算的应纳税额。
The amount to be deducted, however, shall not exceed the amount of tax payable as calculated according to the provisions of this Law on income gained by the taxpayer from outside China.
虚报收入或者少交应纳税额可能受到严厉的惩罚，包括罚款、蹲监狱或被判重罪。
Misrepresenting your income or failing to pay appropriate taxes can carry heavy penalties including fines, jail sentences, and felony convictions.
采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。
The foreign and Chinese parties may distribute their income by distributing the profits, products or by other methods agreed upon by all parties.
第十四条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额。
Article 14 For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in Article 2 of the Regulations.
《刑法》关于偷税行为的定罪与量刑的规定，设定了偷税数额及偷税数额占应纳税额百分比双标准。
Criminal law about convicting and sentencing the act of tax evasion provides double standards, namely the amount of tax evaded and the percent of total taxes payable.
现行税法规定的纳税人提供证据的义务和应纳税额的核定制度，与纳税人承担举证责任规则均不相同。
The system of assessing the amount of tax payable and the obligation to furnish documentary evidences to the tax authorities, which are all different to the rule of burden of proof by the taxpayers.
该系统通过对个体纳税户生产经营信息、社会经济管理信息的采集和分析，由计算机自动生成应纳税额；
The software gathers or analyses the information of production and management of individual tax and the information of economy management. Decided tax by computer automation.
修订后的条例规定消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。
According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulatoins. No tax will be credited.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. No tax will be credited.
因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
因为在增加应纳税额和课以处罚之后，税收官员就可以依据民事程序扣押财产以支付增加的税款，以次收缴违法者所获得的利润。
Because after the assessment of taxes and large penalties, tax collection officers can civilly seize assets to pay the additional taxes, thus depriving an individual of untaxed profits.
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