税额计算

现行的个人所得税制度存在的主要的问题在于，级数偏多，税率偏高，税额计算方法不合理等。

There main problem exist in active individual income tax system , namely high tax rate , unreasonable calculation of tax to be paid .

房地产税收费用分析中，对营业税、增值税、所得税的相关法律规定及税额计算做了透彻的分析。

A thorough analysis on cost analysis of the real estate tax , sales tax , VAT , income tax law and tax calculation .

应课税的工农业产品资源税的应纳税额，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 .

应纳地方所得税额的计算

Computation of local income tax

软件企业税收政策中若干难点分析：（1）软件企业增值税退税额的计算。

The several difficult points of software enterprise tax policy were analyzed . ( 1 ) calculations of software enterprise value added tax drawback fund .

统一生产企业与外贸出口企业退税额的计算依据，完善间接出口免税制度，使出口退税更具公平性。

Making uniform the basis for calculating tax return amount of manufacturers and exporters , and perfecting indirect export tax-free system to ensure the fairness in the export tax return .

2009年1月1日起我国开始正式执行增值税转型新方案，允许全国所有地区、所有行业将新购入的机器设备进项税金全额在销项税额中计算抵扣。

January 1,2009 , China officially implement the VAT reformation , that allows all parts of the country , all sectors deducted the full input tax payment of the newly purchased equipment in calculating the amount of tax .

在计算税额时，如何计算香港居民在内地停留的天数？

In calculating tax liabilities , how will the number of days a Hong Kong resident was present on the mainland be counted ?