适用的税率 meaning in Chinese
applicable rate
Examples
- If the delivery of an affidavit account is delayed beyond 12 months from the death , estate duty will be charged at twice the applicable rate
如在死者去世后超逾12个月仍未递交誓章遗产呈报表，本局则会按适用的税率徵收双倍遗产税。 - Within six months of the date of death of the deceased together with payment of the duty , if any . if the delivery of an affidavitaccount is delayed beyond 12 months from the death , estate duty will be charged at twice the applicable rate
如在死者去世后超逾12个月仍未递交誓章遗产呈报表，本局则会按适用的税率徵收双倍遗产税。 - The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the people ' s governments of the provinces , autonomous regions and municipalities directly under the central government within the range prescribed by these regulations
纳税人经营娱乐业具体适用的税率，由省、自治区、直辖市人民政府在本条例规定的幅度内决定。 - Profits arising from a debt instrument having a maturity period of less than 7 years but not less than 3 years are only chargeable to profits tax at one - half of the applicable rate ; those arising from a debt instrument having a maturity period of not less than 7 years are exempt from profits tax
来自到期期间少于7年但不少于3年的债务票据的利润，只须按适用的税率的一半征收利得税；而来自到期期间不少于7年的债务票据的利润则获豁免缴付利得税。