subject to tax
英 [ˈsʌbdʒɪkt tu tæks]
美 [ˈsʌbdʒɪkt tu tæks]
网络 须课税
双语例句
- Energy and pollution-intensive products and high-end consumer products will be subject to a consumption tax.
把高耗能、高污染产品及部分高档消费品纳入征收消费税范围。 - If the goods referred to in the preceding paragraph are subject to commodity tax or tobacco and alcohol tax, the sales amount shall include the amount of commodity tax or tobacco and alcohol tax.
前项货物如系应征货物税或烟酒税之货物，其销售额应加计货物税额或烟酒税额在内。 - House leasing shall be subject to tax according to law.
房屋租赁应当依法纳税。 - Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。 - What resources in China are subject to the Resource Tax?
目前中国对那些资源毪资源税？ - Discount rates are subject to government tax and service charges, and are non-commissionable.
折扣价格受到政府税费、服务费的影响。 - He gets a number of perquisites, over and above his salary. Wages and other related income are taxable at graduated rates and are also subject to withholding tax.
除了薪水外，他还有一些额外收入。工资及其他有关收入都要按等级税率纳税，而且也要从薪金工资中预扣。 - Lesser violations can be subject to civil tax penalties including civil fraud penalties which may often be quite large.
较轻的违法可能被判处包括民事欺诈（处罚数额通常很大）在内的民事税收处罚。 - 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。 - For taxpayers that have not accounted for separately or cannot account for accurately, the taxable services and goods and non-taxable services shall together be subject to value added tax, and business tax shall not be levied.
不分别核算或者不能准确核算的，其应税劳务与货物或者非应税劳务一并征收增值税，不征收营业税。 - Working in Macao is subject to local income tax.
在澳门工作须缴交当地的职业税。 - If partners are to pay income tax on fees and carried interest then the sale value of the contracts should also be subject to income tax.
如果合伙人要就管理费和附带权益缴纳所得税，那么出售合伙股份所得收益也应该缴纳所得税。 - Ship and aircraft operators resident in Hong Kong or Belgium will only be subject to tax in either Hong Kong or Belgium on income they derive from international traffic.
从事航运及航空营运业务的香港或比利时居民，就其在国际运输取得的收入，只须在香港或比利时缴税。 - In many states and some localities, merchandise sold at the retail level is subject to a sales tax.
在许多州和某些地区，商品的零售状况主要取决于销售税。 - Should it subject to stamp tax when transferring domestic shares in foreign countries?
在境外转让境内股权要缴印花税吗？ - Not only are the funds 'gains treated as realised in Cayman, and hence not taxable, but their distributions are not subject to withholding tax a great benefit for their investors.
不仅这些基金的利润被视作在开曼赚取的，因此不用纳税，利润的发放也不用代扣所得税为其投资者带来了莫大好处。 - This income would be subject to tax again at the personal rate if it was taken out of the company but since Mr Buffett has pledged to give away his fortune he would avoid the tax he wants to increase.
如果这部分收入从该公司提出，就需按个人税率再次纳税。但由于巴菲特承诺捐出自己的财富，他就得以规避他提议增加的税负。 - Interest earned in this country is subject to tax.
在该国赚得的利息要交税。 - A wine investment fund is treated as a financial vehicle, however, and therefore is subject to the same tax treatment as any other kind of financial fund.
但葡萄酒投资基金被视为一种金融工具，因此和其它任何形式的金融基金一样适用同样的税收政策。 - The funds are expected not to be subject to profits tax in Hong Kong in respect of its income or capital gains.
各基金的收入或本金增值，预期不会受香港利得税条款影响。 - Your gift will be subject to tax.
你的礼物要纳税。 - The new bonus will not be subject to the tax, which expired in April.
由于奖金税已于4月到期，新发放的奖金无需缴纳此项税收。 - We expect that undistributed earnings from such companies will produce full value ( subject to tax when realized) for Berkshire and its shareholders.
我们预期这些公司的未分配利润将给伯克希尔及其股东产生全部价值（受到实现时税务的影响）。 - All cash bonus shall be subject to income tax.
所有现金红利，均须缴纳所得税。（根据行文习惯，增加动词。） - This is good news for investors who want a new type of income-generating fund, but it also means that the proceeds from selling call options are subject to income tax, whereas before they were subject to capital gains tax.
对于那些希望投资新的收益型基金的投资者来说，这是一条好消息，但它同时也意味着，出售买入期权获得的收益需要缴纳所得税，而此前，它们需要缴纳的是资本利得税。 - A mixed sale made by other units and individuals is regarded as a provision of taxable labor services and is thus subject to business tax.
其他单位和个人的混合销售行为，视为提供应税劳务，应当征收营业税。 - The running of the new tax system advances enterprises to a market competition environment comprehensively subject to tax-receipt.
新税制的运行又进一步的将企业推向了全面税收约束的市场竞争环境之中。 - Business leasing and financing leasing are two different labour services subject to tax.
经营性租赁和融资租赁是两种不同的应税劳务形态，就其内涵来说，两者之间的差异，远远多于两者之间的类同。 - Subject to tax is the state, relying on the state of public authority.
征税的主体是国家，依靠的是国家的公权力。 - For these wage-earners engaged in wage labor remuneration, under normal circumstances, not subject to tax.
对于这些雇佣劳动者从事雇佣劳动所得的报酬，一般情况下，不需缴税。