In case income is gained monthly or timely, the settlement shall be made within three months after the end of taxable year. 如果分月或分次取得所得的,年度终了后三个月内汇算清缴。
Section 28 ( 1) provides that in ascertaining taxable income the value of trading stock at the beginning and end of the year taken into account. 第一款规定弄清纳税所得,商业原料在年初和年末的价值应予考虑。
Also, they should find out whether or not the award is taxable, and, especially important, what the conditions are for renewal of the award if their program will require more than one year. 也应该弄清楚这项资助是否要纳税,尤其重要的是,如果他们的课程得须学一年以上,继续获取资助有什么条件。
China adjusted its list of taxable items and rates as well as other related consumption tax policies this year. 从今年4月1日起,我国开始实行新的消费税政策。新政策对消费税的税目、税率进行了必要的调整。