应征税的

Gains from the alienation of any property other than that referred to in paragraphs 1, 2 and 3 shall be taxable only in the Contracting State of which the alienator is a resident.

四、转让第一款、第二款和第三款所述财产以外的其他财产取得的收益，应仅在转让者为其居民的缔约国征税。

Gains from the alienation of any property other than those as mentioned in Paragraphs 1 through 3 shall be taxable only in the contracting state of which the alienator is a resident.

四、转让第一款至第三款所述财产以外的其它财产取得的收益，应仅在转让者为其居民的缔约国征税。

Gains from the alienation of any property other than that referred to in the foregoing paragraphs, shall be taxable only in the contracting state of which the alienator is a resident.

六、转让上述各款所述财产以外的其它财产取得的收益，应仅在转让者为其居民的缔约国征税。

The gains derived from the alienation of the properties other than those stated in Paragraph 1 through Paragraph 5 may only be taxed in the contracting state of which the alienator is a resident.

六、转让第一款至第五款所述财产以外的其他财产取得的收益，应仅在转让者为其居民的缔约国征税。

Article 83The time limit for making up the shortage in tax payment or pursuing tax payment or surcharge on tax in arrears as prescribed in Article 52 of the Law on the Administration of Tax Collection starts from the day when the taxpayer or tax withholding agent fails to pay the due tax or underpays tax, or fails to remit the due tax or remits less tax.

第八十三条税收征管法第五十二条规定的补缴和追征税款、滞纳金的期限，自纳税人、扣缴义务人应缴未缴或者少缴税款之日起计算。

Notwithstanding the provisions of paragraph 1, the remuneration derived by a resident of a contracting state in respect of an employment exercised in the other contracting state shall be taxable only in the first-mentioned state if

二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下三个条件的应仅在该缔约国一方征税

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if

二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税

Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if

二、虽有第一款的规定，缔约同一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税

Notwithstanding the provisions of Paragraph 1, the remuneration derived by a resident of a contracting state in respect of an employment exercised in the other contracting state shall be taxable only in the first-mentioned state if the following requirements are met simultaneously

二、虽有第一款的规定，缔约国一方居民因在缔约国另一方从事受雇的活动取得的报酬，同时具有以下三个条件的，应仅在该缔约国一方征税

A student who is or was a resident of the other side immediately before visiting one side, and who is present in the first-mentioned side solely for the purpose of his education shall be exempted from paying taxes in that first-mentioned side on the payments derived from sources outside that side for the purpose of making a living, accepting education.

学生是、或者在紧接前往一方之前曾是另一方居民，仅由于接受教育的目的，停留在该一方，对其为了维持生活、接受教育的目的收到的来源于该一方以外的款项，该一方应免予征税。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。