税额计算是根据纳税人的生产经营或其他具体情况,对其应税事项,按照国家规定的税率,采取一定的计算方法,计算出纳税人的应纳税额。
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.
第三条土地使用税以纳税人实际占用的土地面积为计税依据,依照规定税额计算征收。
Article 3. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.
父亲在设法计算出他的税额。
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