应纳税额

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 .

而应纳税额的确定主要取决于两个因素：应纳税的种类和应纳税额的期间范围。

While , the determination of the tax payable relies on two factors : Types of the payable tax and the period of the amount of tax payable .

应纳税额＝组成计税价格x税率

Tax payable = Composite assessable price * Tax rate

当公司购入特定的实物资本资产时，可在其应纳税额中扣除投资税收抵免（ITCs）。

Investment tax credits ( ITCs ) are deducted from the firm 's tax bill when particular physical capital assets are purchased .

应纳税额以人民币计算。

Should ratal is calculated with the rmb .

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 .

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 .

消费税实行从价定率或者从量定额的办法计算应纳税额。

The computation of tax payable for Consumption Tax shall follow either the rate on value or the amount on volume method .

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 .

采用两种以上方法测算的应纳税额不一致时，可按测算的应纳税额从高核定。

If there is any discrepancy between the results concluded through two or more approaches , the highest payable tax amount calculated shall prevail .

如果这样，每个这样的家庭的赋税将会上升，因为其应纳税额的增幅将超过15000美元。

If so , then taxes for such a family would go up because its taxable income would rise by more than $ 15,000 .

但扣抵额不得超过赠与财产并计遗产总额后增加之应纳税额。

Notwithstanding the foregoing , the deduction may not exceed the increase in tax due to the inclusion of such property in the gross estate .

稿酬所得，适用比例税率，税率为百分之二十，并按应纳税额减征百分之三十。

Income from author 's remuneration shall be taxed at a flat rate of20 % , the amount of tax payable however shall be reduced by30 % .

采用前款所列一种方法不足以正确核定应纳税额时，可以同时采用两种以上的方法核定。

If use of one of the aforesaid methods is insufficient to accurately assess the amount of tax payable , two or more methods maybe used concurrently .

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 .

个人所得税税前扣除制度，是指在确定纳税人的应纳税额时，应先就其课税对象扣除各项成本费用及其他必要费用后，对其余额征纳个人所得税的一项制度。

Pre-tax deduction of individual income tax refers to a tax system that levies taxes on the balance after the deduction of the cost and other necessary expenses .

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。

In case of income distribution by distributing the products or by other methods , the amount of taxes due shall be calculated according to relevant tax laws .

工资、薪金所得按我国税法规定计算的应纳税额：规定速动资金短欠数额

The amount of payable tax calculated in accordance with the stipulations of China 's Tax Laws on the income earned from wages and salaries : required liquid capital deficit

因此，准确界定应纳税额对正确认定逃避缴纳税款罪以及对其处罚具有重要意义。

Therefore , a correct definition of the amount of tax payable is of vital importance to the correct conviction of crime of evasion of taxed paid and its punishment .

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 .

一个季度刚刚结束时，许多小企业根本不清楚自己的经营状况，而要等到数周后计算出应纳税额时才能知晓。

Many small businesses simply have no idea how they are doing until several weeks after a quarter has finished , when they figure out how much they owe the taxman .

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 .

传统上，各国主要根据独立交易原则采用可比非受控价格法、再销售价格法等对跨国企业关联交易中的转让定价进行应纳税额调整。

Traditionally , many countries adjust the transfer pricing in the related transactions of multinational companies mainly with the principle of independent transaction and adopt the methods of Comparable Uncontrolled Pricing and Resale Pricing .

美国企业纷纷利用税收倒置交易，将自己的注册地转移至税率较低的国家，以减少它们在美国的应纳税额，让美国政府无法对它们在美国以外获得的利润征税。

US companies are using inversions to shift their addresses to countries with lower tax rates , reducing their US tax bills and putting their non-US earnings beyond the reach of the American authorities .

应纳税额以人民币计算。纳税人以外汇结算营业额的，应当按外汇市场价格折合成人民币计算。

The tax payable shall be computed in renminbi , the turnover of the taxpayer settled in foreign currencies shall be converted into Renminbi according to the exchange rate prevailing in the foreign exchange market .

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 .

外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，在汇总纳税时有从应纳税额中扣除的权利。

Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside China when filing consolidated income tax return .

尤其，自2009年1月1日起，我国在全国范围内施行消费型增值税，允许外购固定资产的已纳增值税额从企业销售产品应纳税额中扣除。

In particular , since January 1 , 2009 , we have nationwide enforced the consumption-type VAT , and allows businesses to deduct the VAT which is contained in the purchased fixed assets in one time .

纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民市计算应纳税额。

For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies , the taxable amounts shall be converted into Renminbi according to the exchange rates prevailing in the foreign exchange market .

适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。具体数据见附录中的材料安全数据表。

The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts , for details see attached Tables 1 , 2 and 3 .