1.
Payable tax amount = taxable income amount x applicable tax rates-rapid calculation of deducted amount
应纳税额＝应纳税所得额×适用税率－速算扣除数
2.
If the sales amounts have not been accounted for separately, the higher tax rate shall apply.
未分别核算销售额的，从高适用税率。
3.
Application of prefrential income tax rate, and exemption of income tax.
适用优惠所得税税率，及所得税免除
4.
In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.
适用出口税率的出口货物有暂定税率的，应当适用暂定税率。
5.
The preferential income tax rate applied is 20, 15 or 10 per cent.
适用的优惠所得税税率为20％、15％或10％
6.
The preferential income tax rate applied is 15 per cent.
适用的优惠所得税税率为24%或15%
7.
income from remuneration for personal service shall be taxed at a flat rate of 20%.
劳务报酬所得，适用比例税率，税率为百分之二十。
8.
Otherwise, the tax department shall apply the highest rate in computing the Business Tax: payable.
未分别核算营业额的，适用最高税率。
9.
Income from wages and salaries shall Be taxed at progressive rates ranging from 5% to 45%
工资、薪金所得,适用超额累进税率,税率为百分之五至百分之四十五
10.
Our company will import amylum made in UK. Is it dutiable under the most –favored –nation rates or the ordinary tax rate?
我公司进口英国产的改性淀粉。请问适用最惠国税率还是普通税率？
11.
income from wages and salaries shall be taxed at progressive rates ranging from 5% to 45% (see the appended tax rate schedule).
工资、薪金所得，适用超额累进税率，税率为百分之五至百分之四十五（税率表附后）。
12.
Hello! amylum originates from UK is dutiable under the most-faored– nation rate.
您好！进口原产地为英国的改性淀粉适用最惠国税率征收关税。
13.
"Income from author's remuneration shall be taxed at a flat rate of 20%, the amount of tax payable however shall be reduced by 30%."
稿酬所得,适用比例税率,税率为百分之二十,并按应纳税额减征百分之三十。
14.
Tariffs (including range and scope of bindings, GSP provisions, rates applied to members of free-trade areas/customs unions, other preferences)
关税（包括约束幅度和范围、普惠制规定、适用于自由贸易区/关税同盟成员的税率、其他优惠）
15.
The rapid calculation of deducted amount for calculating payable tax amount for the taxable income to which the progressive rates are levied on income in excess of specific amounts, for details see attached Tables 1, 2 and 3.
适用超额累进税率的应税所得计算应纳税额的速算扣除数，详见附表一、二、三。
16.
Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.
第六十二条进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。
17.
Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.
转关运输货物税率的适用日期，由海关总署另行规定。
18.
Circular of the Ministry of Finance, the State Administration of Taxation of the People's Republic of China, on Tax Refund Rates Applicable for Steel Products used "for Export after Processing Only"Sold by Designated Steel Enterprises
财政部、国家税务总局关于列名钢铁企业销售"加工出口专用"钢材适用退税率的通知