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税额计算 [shuì é jì suàn]
[税收] computation of tax amount
- 现行的个人所得税制度存在的主要的问题在于，级数偏多，税率偏高，税额计算方法不合理等。
There main problem exist in active individual income tax system, namely high tax rate, unreasonable calculation of tax to be paid. - 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。
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. - 第三条土地使用税以纳税人实际占用的土地面积为计税依据，依照规定税额计算征收。
Article 3. Calculation of land use tax shall be based on the actual area of land used by the taxpayer and shall be levied in accordance with the stipulated tax rate.
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中国词汇量第二的英语词典
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