The formulas for computing the tax payable are as follows:
应纳税额计算公式:
The formulas for computing the tax payable are as follows:The tax payable computed under the rate on value method = Sales amount x Tax rate.
应纳税额计算公式: 实行从价定率办法计算的应纳税额:销售额x税率。
Issues in the Calculation of Export Rebate and Taxes on Export;
出口征税及现行免抵税额计算中存在的问题
The tax payable for Resource Tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
资源税的应纳税额,按照应税产品的课税数量和规定的单位税额计算。
(calculation of the)amount payable as a local rate
房地产税徵收额(的计算)
Computation of tax due or over payment:
应补(退)所得税额的计算
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:
personal allowance for income tax
计算所得税的个人免税额
Taxpayers whose turnovers reach the minimum threshold shall compute the tax payable based on the total turnover.
纳税人营业额达到起征点的,应按营业额全额计算应纳税额。
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%。
The tax payable computed under the amount on volume method = Sales volume x Tax amount per unit.
实行从量定额办法计算的应纳税额=销售数量x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=税数量×位税额?
Income tax on foreign enterprises shall be assessed at progressive rates for the parts in excess of a specific amount of taxable income. The tax rates are as follows:
外国企业的所得税,按应纳税的所得额超额累进计算,税率如下:
individual exclusion
计算个人所得税应税所得额时的不予计列数
The payable tax amount of the enterprise shall be filled in the "tax amount" column, that is, the value-added tax amount is calculated in accordance with a 6 percent rate levied on the sale volume.
“税额”栏填写其本身应纳的税额,即按销售额依照6%征收率计算的增值税额。
Computation of local income tax
应纳地方所得税额的计算
net of tax method
按扣除税款后净额计算法
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