Second, the tax liability is rigid, enterprises must pay.
2
自生支出及应付税款表示公司在制定平衡表当天的应付款项。
Accrued expenses and taxes payable represent obligations of the firm as of the date of balance sheet preparation.
3
包括应付税款、关税或费用在内的交付应当由同意承担运输期间损害或损失责任的被许可方承担。
Delivery, including any taxes, duties or charges payable, shall be at the expense of the Licensee, who agrees to accept responsibility for any damage or loss during transportation.