The strategy is to abate this assessment and pay not tax by challenging the assessed amount as being calculated incorrectly.
策略，以遏止这种评价，并没有付税有挑战性的分摊数额作为计算错了。
The amount of retail sales tax to be paid is based on the purchase price or the wholesale value calculated at the time of transfer, whichever is more.
零售税额的计算基于该车的实际成交价格与交易时市场批发价的比较，按价高的算。
If the amount of income donated to the enterprise is large, and is indeed difficult to be included into one tax year for tax payment, it may, upon examination and confirmation by the competent taxation organ, be averagely calculated into the taxable income of each year within a period of not more than 5 years.
企业取得的捐赠收入金额较大，并入一个纳税年度缴税确有困难的，经主管税务机关审核确认，可以在不超过5年的期间内均匀计入各年度的应纳税所得。
E. interest income Building society and bank interest (amount received * 100/80) x Corporate bond interest (amount received *100/80) x Gilt-edged security interest x NSB interest x Foreign interest (gross of overseas tax suffered) Interest from an IIP trust (amount received *100/80) x Other investment income Property income x Other foreign income x Pension annuity x Annuity x Other income from an IIP trust (amount received *100/78) x Discretionary trust income (amount received *100/60) x Dividends from REITs (amount received *100/78) x Divided income UK dividends received(amount received *100/90) x Dividends received from an IIP trust (amount received *100/90) x Foreign dividends x Less Charges on income Patent royalties(amount paid *100/78) Copyright royalties Interest on qualifying loans Statutory total income Less s380/s381 Loss relief STI after loss relief Less personal allowance/Age allowance Taxable income Analysed as follows: Other income Savings income Dividends Taxable income Income tax calculated at relevant rates Less: tax relief on EIS and VCT(20%/30%) Double tax relief Add: income tax retained on charges paid net (e. g. patent royalties) Income tax liability 10%(non-repayable tax credit on UK dividends) 20%(tax credit on interest/annuities) 22%(tax credit on other income received net) 40%(tax credit on discretionary trust income) PAYE Less: Payments on account (31.1.07, 31.7.07) Income tax payableby assessment Note:Extend the basic rate band for Personal Pension Plan Contributions and Free Standing Additional Contributions
建设社会和银行利息（金额* 80分之100 ）×企业债券利息×镀金边的安全利益×国安局兴趣×外国利息从国际投资头寸信托基金（数额收到*八十零分之一百）×其他投资收益财产收入×其他外汇收入×养老年金x 年金×其他收入来自国际投资头寸的信任×酌情信托收入×红利基金（数额收到*七十八分之一百）×分成收入英国红利收到×红利收到一个国际投资头寸的信任×外交部红利×减收费收入专利使用费版税资格贷款的利息法定总收入减s380/s381亏损宽免性病后损失救济减去个人免税额/高龄津贴应纳税所得额分析如下：其他收入储蓄收入红利应纳税所得额所得税率计算，有关减：税收减免和自愿咨询和检测的电化学阻抗谱（ 20 ％/ 30 ％）双重税务减免地址：所得税保留在支付净额所得税负债 10 ％（非偿还税收抵免英国股息） 20 ％ 22 ％（税收抵免上获得的其他收入净额） 40 ％（税收抵免的全权信托收入）佩耶减：付款帐户（ 31.1.07，31.7.07 ）收入应缴税款的评估注：扩大基本税率带个人养老金计划捐款和独立的额外捐款
Article 13 For small-scale taxpayers selling goods or taxable services, the tax payable shall be calculated bas ed on the sales amount and the leviable rate prescribed on Article 12 of these Regulations.
第十三条小规模纳税人销售货物或者应税劳务，按照销售额和本条例第十二条规定的征收率计算应纳税额，不得抵扣进项税额。
Article 6 The individual income tax on the income derived from savings interest shall be calculated and levied as per the amount of interest income received at a time.
第六条 对储蓄存款利息所得，按照每次取得的利息所得额计征个人所得税。
How should the amount of tax payable be calculated for property lease contracts?
二、外国企业常驻代表机构计算缴纳营业税的方法有哪几种？
In case of account-checking and tax-collection, the annual income equals to the balance of total income in a tax year less costs, expenses and losses; in case of regular collection at fixed amount, the annual income is calculated according to the taxable income declared by the taxpayer or according to the aforesaid taxable income multiplied by taxable income rate.
即：实行查账征收的，按照每一纳税年度的收入总额减除成本、费用以及损失后的余额计算；实行定期定额征收的，按照纳税人自行申报的年度应纳税所得额计算，或按照其自行申报的年度应纳税经营额乘以应税所得率计算。
Article 9 in the case that withholding agent`s payment or payables are not in RMB but in other currency, when applying for withholding enterprise income tax, the taxable income shall be calculated according to the RMB amount converted according to the central parity rate published by the state on the day.
第九条 扣缴义务人对外支付或者到期应支付的款项为人民币以外货币的，在申报扣缴企业所得税时，应当按照扣缴当日国家公布的人民币汇率中间价，折合成人民币计算应纳税所得额。
After an enterprise of small-scale border trade exports goods by settlement in Renminbi, the amount of tax refund shall be calculated in accordance with the following formulas
五、边境小额贸易企业出口以人民币结算方式货物后，按以下公式计算应退税额
As for foreign-invested enterprises engaged in real estate development business that sell real estate in advance and have obtained advance receipts, the local competent taxation authorities shall calculate the anticipated taxable income according to the anticipated profit rates or other rational measures, impose income tax on a quarterly basis, and then calculate the actual taxable income and the tax payable according relevant regulations of the tax law after the actualization of transferring income or sales income of property rights of real estates, and the tax amount that should be refunded or made up shall be calculated according to the amount of income tax which has been paid in advance.
从事房地产开发经营的外商投资企业预售房地产并取得预收款的，当地主管税务机关可按预计利润率或其他合理办法计算预计应纳税所得额，并按季预征所得税，待该项房地产产权转移、销售收入实现后，再依照税法有关规定计算实际应纳税所得额及应纳所得税税额，按预缴的所得税额计算应退补税额。
According to the revised Regulations, the amount of consumption tax payable may be calculated ad valorem, at a flat rate or by a combination of the two.
修订后的条例规定消费税实行从价定率、从量定额，或者从价定率和从量定额复合计税的办法计算应纳税额。
Where the cost equals or exceeds the threshold amount, banquet tax shall be calculated and imposed on the total amount paid.
达到或者超征税起点的，按支付金额全额计算征收筵席税。
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。
The amount of payable tax calculated in accordance with the stipulations of China's Tax Laws on the income earned from wages and salaries: required liquid capital deficit
工资、薪金所得按我国税法规定计算的应纳税额：规定速动资金短欠数额
Tax in respect of liaison, negotiation or intermediary services rendered by a resident representative office shall, if the amount of the Commission is specified clearly in the contract, be calculated and imposed on the amount specified in the contract;
常驻代表机构从事联络洽谈、居间介绍所收取的佣金，在合同中载明佣金金额的，按合同规定的金额计算征税；
In case of income distribution by distributing the products or by other methods, the amount of taxes due shall be calculated according to relevant tax laws.
采用分配产品或者其他方式分配收益的，应当按照税法的有关规定，计算应纳税额。
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。
The amount of tax owed; calculated by applying the tax rate to the tax base.
欠下的税款；按税务比率加于税基计算所得。
If there is any discrepancy between the results concluded through two or more approaches, the highest payable tax amount calculated shall prevail.
采用两种以上方法测算的应纳税额不一致时，可按测算的应纳税额从高核定。