Assess the amount of tax payable according to other reasonable methods.
四按照其他合理的方法核定。
Article 30 the sales value of small-scale taxpayers does not include the tax payable.
第三十条小规模纳税人的销售额不包括其应纳税额。
Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).
依照本法缴纳的所得税以人民币为计算单位。
Income tax shall be the actual amount of income tax payable in Renminbi during the year.
所得税项目，以全年实际应交所得税的人民币金额反映。
Article 21 Income tax payable according to this Law shall be computed in terms of Renminbi (RMB).
第二十一条依照本法缴纳的所得税以人民币为计算单位。
Different approach leads to different cost, therefore it will influence the amount of income tax payable.
不同会计处理方法的选择对各期的成本费用都产生影响，进而影响应交所得税的数额。
Is any tax payable in HoldCo country on disposal of HoldCo shares by a non-resident corporate shareholder?
非居民公司股东抛售控股公司的股本时，在控股公司所在国是否要缴税。
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。
Detain and sell off dutiable goods or other properties valued at that tax payable and withhold tax from the proceeds.
扣留并依法变卖其价值相当于应纳税款的货物或者其他财产，以变卖所得抵缴税款。
The land value increment tax payable on such transfer may be accrued and deferred until the next transfer of such land by the transferee company.
其应缴纳之土地增值税准予记存，由继受公司于转换行为完成后之该项土地再移转时一并缴纳之；
All other charges, regardless of whether or not they are income of the taxpayer, shall be included in the sales amount in computing the tax payable.
其他价外费用，无论是否属于纳税人的收入，均应并入销售额计算征税。
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.
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。
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.
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。
Enterprise should combine with tax payable method, deferred method and debt method to treat, then can reflect influence between income tax upon enterprise finance.
企业应将应付税款法、纳税影响法密切结合起来，实行“合三为一”的所得税会计综合处理方法，全面地反映所得税对企业财务的影响。
Article 14 For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in Article 2 of the Regulations.
第十四条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额。
Enterprises which are subject to Consumption Tax should add an itemized "Consumption Tax payable" account under the account titled "Taxes payable" for accounting and recording purposes.
交纳消费税的企业，应在“应交税金”科目下增设“应交消费税”明细科目进行会计核算。
The amount to be deducted, however, shall not exceed the amount of tax payable as calculated according to the provisions of this Law on income gained by the taxpayer from outside China.
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。
The judgment on the nature and the tax payable obligations of the representative office, as the non-resident enterprise, is the difficult problem in the daily administration of tax levy.
作为外国企业常驻代表机构，其所得税纳税主体的性质和纳税义务的认定，在税收征管实务工作中仍是个难题。
Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities before leaving the country.
欠缴税款的纳税人需要出境的，应当在出境前向税务机关结清应纳税款或者提供担保。
Article 4 Where any taxpayer provides taxable services, transfers intangible assets or sells real estates, the tax payable shall be computed according to the turnover and the prescribed tax rates.
第五条纳税人的营业额为纳税人提供应税劳务、转让无形资产或者销售不动产收取的全部价款和价外费用。
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.
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。
Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. No tax will be credited.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulatoins. No tax will be credited.
第十五条纳税人进口货物，按照组成计税价格和本条例第二条规定的税率计算应纳税额，不得抵扣任何税额。
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.
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。
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period.
第二十三条企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
Credited "should hand in taxes - not pay value added tax" course, after carry forward without balance payable VAT account.
贷记“应交税金——未交增值税”科目，结转后应交增值税账户无余额。
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