tax amount payable meaning in English
应纳税额
Examples
- Tax amount payable
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
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。 - Article 7 for a taxpayer who has obtained incomes outside the territory of china , the amount of individual income tax already paid outside china by him may be deducted from the tax amount payable
第七条纳税义务人从中国境外取得的所得，准予其在应纳税额中扣除已在境外缴纳的个人所得税税额。 - As vat invoice is the only lawful receipt for recording the tax amount payable of drawer and tax amount withholding of drawee , the crimes of falsely making out specialized vat receipts run wild for a while , which seriously damages the tax collection orders
由于增值税专用发票是记载开具方应纳税额和受票方抵扣税额惟一的合法凭证，一时间虚开增值税专用发票犯罪呈猖狂之势，严重地危害了我国的税收征管秩序。 - Article 12 the income tax already paid abroad by an enterprise with foreign investment for its income originating outside china may , in filing its consolidated income tax return , be deducted from its total tax amount payable , however , the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this law for its income abroad
第十二条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，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。