duty-paid

Discussion on Deduction from the Paid Taxes of Excisable Consumable

关于应税消费品已纳税额扣除问题的探讨

Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount

应纳税额＝应纳税所得额×适用税率－速算扣除数

future U.S. tax liabilities

在美国的将来应纳税额

Computation of Taxable income:

应纳税所得额的计算

The amount of taxable income shall be computed as follows:

应纳税所得额的计算：

The formulas for computing the tax payable are as follows:

应纳税额计算公式：

credited against the assessed income tax

在应纳所得税额内抵免

Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.

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。

Taxpayer:the amount of tax due is too large, and the project has completed already.On the other hand, my company registered outside of china.

纳税人：这个数额太大了。工程已经结束，我公司也不在境内。

That's more than we can allow you free.

那已经超出了免税限额。

exemption of divorced parents

已离婚父母的免税额

After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.

纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；

Local income tax shall be computed on the taxable income at the rate of three percent.

地方所得税,按应纳税的所得额计算,税率为３％。

The tax payable computed under the amount on volume method = Sales volume x Tax amount per unit.

实行从量定额办法计算的应纳税额＝销售数量x单位税额

B: Since the Resource Tax is computed on the basis of quantity and tax-per-unit, would the computation equation be Tax payable= Assessable volume of taxable products× Applicable tax amount per unit?

资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额＝税数量×位税额？

The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer;

纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；

Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:

外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:

The formulas for computing the tax payable are as follows:The tax payable computed under the rate on value method = Sales amount x Tax rate.

应纳税额计算公式: 实行从价定率办法计算的应纳税额:销售额x税率。