The wage and salary remuneration he gained during the period of work in China belonged to income originated in the territory of China, but his working time in China in a tax-paying year calculated continuously did not exceed 90 days, whether or not he can enjoy the preferential treatment of exemption of individual income tax shall be determined in accordance with Article 7 of the Regulation on the Implementation of China's Individual Income Tax Law as well as the stipulations of Clause 1 of Article 2 of this Circular.
其在华工作期间取得的工资、薪金报酬，属于来源于中国境内的所得，但由于其在一个纳税年度内在华工作时间连续计算不超过90天，需依照我国个人所得税法实施条例第七条以及通知第二条第一款的规定，判定其可否享受免征个人所得税优惠待遇。经核查，该机构仅为其总机构进行了解市场情况，提供商情资料以及其他业务联络、咨询、服务活动，没有营业收入而不征收企业所得税，因而没有设立明细帐簿列明该代表的工资薪金。
However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income.
也有例外作为税务法的特殊储蓄目的居民仍可被允许申报某种收入。
In addition, post transaction, Chinese enterprises may need to bear all or part of the Target company's historical tax burden. It is only after sufficient understanding of the historical compliance of the Target company, and a warranty clause in the SPA or written disclaimer on the closing date is included that future economic losses of Chinese companies can be minimized.
此外交易后，国内企业需要全部或者部分承担目标公司的历史税负，因此只有在有效理解其历史的合规性，并在对价支付中增加保护性条款或在交割文件中要求卖方免责声明，才能最大限度地减少国内公司未来的经济损失。
People widely welcome the Income Tax Deductible Clause Scheme put forward by the Financial Secretary and they do not think it will specially enhance their desire to buy flats.
对於财政预算案关於自住按揭免税额的建议，香港市民普遍支持，但不认为这会特别刺激他们的买楼或换楼意欲。
The enterprise charity dimensions that for instance countless people once denounced and problem of dimensions of moneybags individual charity, if our tax law can be the clause of listed and incentive sex to beneficent travel, it is very easy to if such blame gain organization runs foundation, rise, it is so easy that I believe beneficent problem is unapt also enter a be rich but cruel with respect to the nip that be wrapped or difference of the rich and the poor of these disorders at issue.
比如无数人曾经诟病的企业慈善规模和富翁个人慈善规模问题，假如我们的税法能够对慈善行为列出激励性的条款，假如基金会这样的非盈利组织运行起来很容易，我相信慈善问题也不至于那么容易就被裹挟进为富不仁或者贫富差距这些混乱的争论中。
The following items shall be indelibly painted in English on the four adjacent sides of the surface of each package of Technical Documentation The contents of the certificates and materials listed in item 4 of the above clause shall be determined by the provincial-level tax authorities.
每件技术资料的包装封面上，应以英文标明下述内容：上款第四项所列证件、资料的内容由省级税务机关确定。
Jack: Yes, it was, according to the Clause 9 and 10 of Regulation of Land Value Tax Deducted or Exempted: the private land was provided without charge for public use and the pass-ways or hallways for pubic passage with no construction improve -ment shall be exempted from the Land Value Tax, and if your land was meted the requirement of Regulation that you could apply for exemption.
杰克：的确是这样，根据地价税减免规则第9及10条规定：无偿供公共使用之私有土地及通道或骑楼做为公共通行使用且无建筑改良物者可以免徵地价税，如果您的土地符合减免规则的条件那就可以申请免徵税。
Because our country is in a period of social transition, taxpayers don't have enough law sense, social credit system is imperfect, and the phenomenon of kinds of tax evasion by taking advantage of flaw clause is popular.
然而，由于我国目前尚处于社会转型期，纳税人的法律意识不强，社会信用体系尚不健全，在税收征管实际中偷、逃、漏税以及利用税法漏洞规避税收的现象比较普遍。
An enterprise, which conforms with the conditions as set in Clause 1 of Article 3 of these Measures, may continued to be recognized as ordinary tax payer;
符合本办法第三条第一款条件的，可继续认定为一般纳税人；
In recent decades, the ITCs have presented several important developments, e. g. the production of multilateral tax conventions, the incorporation of most-favored-nation treatment clause and the adoption of arbitration method for settling international tax disputes.
晚近以来，国际税收协定呈现出几个突破性的重大发展，即区域性多边税收协定的产生、最惠国待遇条款的引入和国际税收争议仲裁解决条款的订立。
Clause 5: No Tax or Duty shall be laid on Articles exported from any State.
对各州输出之货物，不得课税。
3 Tax Credit: If following any such deduction or withholding as is referred to in Clause 9.2, a Lender in its sole opinion in good faith receives or is granted a credit against or remission for any taxes payable by it in respect of the amount of such deduction or withholding, that Lender will, as soon as it is in that Lender`s sole opinion in good faith practicable to determine the relevant amount and after such determination, subject to the Borrower having made any increased payment in accordance with Clause 9.2 and without prejudice to the retention of the amount of such credit or remission, reimburse the Borrower with such amount as that Lender shall in good faith certify to be the proportion of such credit or remission as will leave that Lender in no worse position than it would have been in having regard to all circumstances, had there been no such deduction or withholding as aforesaid.
9.3税收抵免：如果下列任何此类扣除或扣留所提到的第9.2 ，贷款人根据自己的判断意见，诚意接受或给予信贷或缓解对任何应交税金由它在尊重的数额扣除或扣留等，即贷款人将尽快正是在这种放款人的意见，唯一可行的诚意，以确定有关的数额和确定后，须对借款人作出任何付款按照增加与第9.2 ，并在不影响保留的金额，例如信用卡或缓解，偿还借款的数额的贷款人应真诚地证明是这种信贷的比例或缓解作为将离开这贷款人在没有出现恶化状况比它本来在顾及所有情况下，如果没有这种扣除或扣留上述。
In recent decades, the ITCs have presented several important developments, e.g. the production of multilateral tax conventions, the incorporation of most-favored-nation treatment clause and the adoption of arbitration method for settling international tax disputes.
晚近以来，国际税收协定呈现出几个突破性的重大发展，即区域性多边税收协定的产生、最惠国待遇条款的引入和国际税收争议仲裁解决条款的订立。