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。
Since the resource tax is computed on the basis of quantity and tax - per - unit , would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit 资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额课税数量单位税额？
B : since the resource tax is computed on the basis of quantity and tax - per - unit , would the computation equation be tax payable = assessable volume of taxable products applicable tax amount per unit 资源税既然是从量定额征收，那么计算应缴的税款公式为：应纳税额课税数量单位税额？
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。
Article 22 the payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present law 第二十二条企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。
Enterprise with foreign investment have the right to deduct from the tax payable the foreign income tax already paid abroad in respect of income derived from sources outside china when filing consolidated income tax return 59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，在汇总纳税时有从应纳税额中扣除的权利。
Article 59 " taxable income on profits , interest , rents , royalties and other income " mentioned in article 19 , paragraph 1 of the tax law shall , except as otherwise stipulated by the state , be computed on the basis of gross income 第五十九条税法第十九条第一款所说的利润、利息、租金、特许权使用费( 2 )和其他所得，除国家另有规定外，应当按照收入全额计算应纳税额。
Once their operation periods terminate and if such enterprises apply and the application is duly reported from level to level , they will continue to have a 15 - 30 % reduction on their corporate income tax at the approval of the state taxation administration 期满后，由企业申请，逐级报经国家税务总局批准，在以后的10年内可继续按应纳税额减征15 - 30 %的企业所得税。
Want to be consulted , can help the explanation should hand in taxes - exit drawback , should hand in taxes - exit is touched decrease goods of sale in domestic market to answer two course reach ratal how to use an issue , best can illustrate one 想请教一下，能帮忙解释应交税金出口退税，应交税金出口抵减内销货物应纳税额两科目及如何应用问题，最好能举例说明一下。
The actual assessable period of taxpayers shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayers ; tax that cannot be assessed in regular periods may be assessed on a transaction - by - transaction basis 纳税人的具体纳税期限，由主管税务机关根据纳税人应纳税额的大小分别核定；不能按照固定期限纳税的，可以按次纳税。
