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.

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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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北京开票税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。

Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.

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