Subject to an impost or levy.
应纳税的应纳税或应交特别税的
Local income tax shall be computed on the taxable income at the rate of three percent.
地方所得税,按应纳税的所得额计算,税率为３％。
A revenue officer who inspects bulk goods subject to duty.
征税人员税务局官员，检查应纳税的一大批货
After determining that a taxpayer has paid an amount of tax in excess of the tax payable, the tax authorities shall immediately refund the excess amount to the taxpayer.
纳税人超过应纳税额缴纳的税款，税务机关发现后应当立即退还；
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。
future U.S. tax liabilities
在美国的将来应纳税额
Computation of Taxable income:
应纳税所得额的计算
The amount of taxable income shall be computed as follows:
应纳税所得额的计算：
The actual assessable period of the taxpayer shall be determined by the competent tax authorities according to the magnitude of the tax payable of the taxpayer;
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；
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
On Tax at Critical Point of Tax Planning in Consumption Tax Application
论纳税临界点在消费税筹划中的应用
On Tax Payment Plan of Individual Income from Salary;
工资、薪金所得应纳个人所得税的纳税筹划
A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period.
纳税人享受减税、税待遇的，在减税、税期间应当按照规定办理纳税申报。
Taxpayers importing taxable consumer goods shall pay tax within seven days after the completion and issuance of the tax payment certificates by the customs office.
纳税人进口应税消费品，应当自海关填发税款缴纳证的次日起七日内缴纳税款。
Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.
纳税义务人变更申报纳税地点的，应当经原主管税务机关批准。
Taxpayer: what do you mean by the taxable services?
纳税人：什么是应税业务？
pay sb.'s scot and lot
(把所欠的债等)全部还给某人;分摊财政负担;缴纳应纳税款;纳教区税
"Should a taxpayer who has not paid the amount of tax payable need to leave China, it shall settle the amount of tax payable or provide a guaranty to the tax authorities Before leaving the country."
欠缴税款的纳税人需要出境的,应当在出境前向税务机关结清应纳税款或者提供担保。