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Article 12 Time and measures for collecting individual income tax from income of interest on deposit are stipulated by the State Council.

第十二条对储蓄存款利息所得征收个人所得税的开征时间和征收办法由国务院规定。

You say by the end of levy that is collected once a year.

你说的年底征收即一年征收一次。

Will adopt the form of inferior and provisional tax rate 2009, reduce the productivity raw material with partial home bigger demand to import custom duty appropriately, continue to carry out partial rolled steel cancels to export custom duty since December 1, 2008, adjust the chemical fertilizer such as urea exit is seasonal the policy of custom duty, the tax rate of special export custom duty that lowers partial chemical fertilizer and its raw material at the same time.

另一方面,根据国内市场供需变化情况,取消豆饼、猪肉、印楝油的进口暂定税率,恢复为最惠国税率。同时,为保障国内农业生产用肥的需要,继续对尿素、磷酸氢二铵等化肥出口征收季节性出口关税,继续对复合肥等部分化肥及其原料征收特别出口关税。二是支持高新技术发展,鼓励企业自主创新,推动产业结构升级,促进振兴国内装备制造业。

Britain's death duty goes back further. Taking modern shape in 1894, it can be traced back to 1694 when probate duty was introduced. Since 1986 it has confusingly been called inheritance tax although it is nothing of the sort. Like America's estate duty it remains a levy on the amount left by the deceased and does not tax what individual beneficiaries receive.

英国的遗产税的历史更加久远,其现代模型成形于1894年,可以追溯到1694年征收的遗嘱税,从1986年开始,虽然与继承税没有什么相似之处,但大家仍常将二者搞混,比如说美国的不动产税,征收所有遗产中的一部分作为抵押品,而不是对接收遗产的个人受益者征税。

In cases where the enterprise income tax shall be levied, the tax shall be assessed on the taxable income calculated exactly from documents provided by the taxpayer as to costs and expenses, where no such documentation is available, the tax shall be assessed on the taxable income calculated on the basis of an appropriate rate of profit, provisionally determined at 15 per cent of the business proceeds in accordance with the provisions of Article 24 of the Detailed rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China Concerning Foreign Enterprises.

征收的企业所得税,除了能够提供准确的成本、费用凭证,正确计算应纳税所得额的以外,应按照《中华人民共和国外国企业所得税法施行细则》第二十四条规定,核定利润率,暂以业务收入额的15%为应纳税的所得额,计算征收所得税。

The Construction Of PRC, the Real Right Law of PRC, and the Law of Land Administration of PRC proscribe clearly about land expropriation and establish land expropriate system.

我国《宪法》、《物权法》和《土地管理法》等对土地征收制度都做了明确的规定,建立了土地征收制度。

Firstly, this chapter explains the meaning of the collective land requisition and its legal basis.

本章首先介绍了集体土地征收的含义以及集体土地征收的法理基础。

This text based on the study of the right of rescission, to find the bugs of the practice, in order that we can make the system of the right of rescission of taxation law perfect.

本文在分析我国税收征收管理法上的撤消权制度研究的基础上,发现我国征收管理法上的撤消权制度中存在的问题提出了自己的观点。

Both advalorem taxes and specific duty are regular means of the levy of commodity tax.

从价税与从量税是商品税征收过程中使用的两种常用征收方式。

Some state statutes impose special taxes, usually in the form of stamp tax,on sales of stock.

有些州的法规对股票销售征收特种税,通常是以印花税的形式征收

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