居民企业，就其全球所得，按25%税率缴纳企业所得税。
Resident enterprises: on worldwide income with 25% tax rate.
经税务机关审核确认后，企业方可减按15%税率缴纳企业所得税。
Only upon the confirmation after review by the taxation organs may the enterprises pay the business income tax at a reduced rate of 15%.
第二十六条属于关税配额内进口的货物，按照配额内税率缴纳关税；
Article 26 For goods imported in tariff rate quotas, they shall be taxable at inquota duty rates;
未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the tax Law.
医院保险的资金来源，是按现在的工人的工资征收工薪税，分别由雇主和雇员按1.45％的税率缴纳。
HI is financed by a payroll tax on the earnings of current workers at a rate of 1.45percent on employers and employees each.
意思是说，公司的收入直接“过账”至股东，股东按照他们通常的所得税的税率纳税，这样就避免了缴纳公司税。
That means the income "passes" straight to shareholders, who then pay taxes on it at their ordinary income rate, thus avoiding the corporate tax.
富人所缴纳的税款份额一直上升，能与税率挂钩的是其中很少一部分。
Very little of the rising share of tax payments from the rich can be traced to changes in rates.
此外，在不同国家工作的咨询人员应付的个人税率是不一样的，有些国家通常会要求缴纳所得税。
Also, personal tax rates vary for consultants when they work in countries other than the ones where they usually pay income taxes.
孟菲斯因不用缴纳州级所得税而得了一些分数，但是该州的营业税却高达9.3%，负担够重的了，这个税率也是美国最高的城市之一。
Memphis scores points for not having a state income tax, but the sales tax is an onerous 9.3%, one of the highest in the country.
西班牙税法十分优惠，非西班牙国籍的临时居民按24%征收所得税，再缴纳数额很小的社会保险费，相比之下，西班牙公民的最高税率能达到43%。
Under Spain's favourable tax laws, temporary non-Spanish residents are taxed at 24%, with minimal social security contributions, as compared to the top rate of 43% for Spanish nationals.
北京开票查账征收：税务机关按照纳税人提供的账表所反映的经营情况，依照适用税率计算缴纳税款的方式。
Beijing: billing audit collection and tax authorities in accordance with the taxpayer accounts table reflect the operating conditions, in accordance with the applicable tax rates tax paid way.
首先，分别介绍两税种，并从适用法规、纳税义务人、税率、准予扣除项目、所得税的缴纳、纳税申报时间、减免税优惠等方面对两种所得税进行了比较。
First, After a brief summarize of two taxes respectively, this report compares the taxes from several aspects as follows: laws in point, tax rate, deduction items, special treatment of taxation, etc.
并且富裕的欧洲人一直为了回避缴纳更多税款而选择到多年来一直采用低税率政策的国家定居，例如摩纳哥和瑞士。
Rich Europeans have been avoiding paying taxes for years by taking up residence in low-tax countries such as Switzerland or Monaco.
第四条房产税的税率，依照房产余值计算缴纳的，税率为1.2%；依照房产租金收入计算缴纳的，税率为12%。
Article 4 the Tax will be calculated on the residual value of the property at a rate of 1. 2%, or on the rental income from the property at a rate of 12%.
根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。
While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.
根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。
While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.
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