纳税

In addition to applying the provisions of Paragraphs 1of Article 9, Paragraph 7 of Article 11, or Paragraph 6 of Article 12, the interest, royalties and other disbursements paid by an enterprise of a contracting state to a resident of the other contracting state shall, for the purpose of determining the taxable profits of such enterprise, be deducted under the same conditions as if they had been paid to a resident of the first-mentioned state.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给缔约国另一方居民同样予以扣除。

Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.

三、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，缔约国一方企业支付给缔约国另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该缔约国一方居民同样予以扣除。

Except where the provisions of Paragraph 1 of Article 9, Paragraph (7) of Article 11, Paragraph (6) of Article 12 apply, interests, royalties, technical fees and other disbursements paid by an enterprise of one side to a resident of the other side shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned side.

二、除适用第九条第一款、第十一条第七款或第十二条第六款规定外，一方企业支付给另一方居民的利息、特许权使用费和其它款项，在确定该企业应纳税利润时，应与在同样情况下支付给该一方居民同样予以扣除。

For example:$10 off ANY purchase, that means $10 of freebies and just pay tax!

任何10美元购买，这意味著 10美元的赠品，公正的纳税！

French Regulation of 23 January 2003 (BOI 4 C-1-03)provides that, based on the average interest rate of loans granted in 2002,the maximum rate of deductible interest for FYs ended between 31 December 2002 and 27 February 2003 is 5.66 per cent.

法国公司的主要贷款或控股股东[6]的所剩的股份不能超过公司股份资产的1.5倍。超出部分将不给免税或将其加到纳税收入中。

VAT tax assessment has undergone three stages such as the hand-in election, the electronic election, the establishment of sub-sectoral assessments model.

本文以系统理论为指导，采取个案研究的方法，引入管理信息系统，分析吉林省增值税纳税评估管理信息系统建立的必要性、从用户端角度研究搭建系统结构、描述系统功能、并以实际案例介绍系统的应用价值。

Again, in the determination of taxable income, both of accrual basis, the cost income ratio and principles.

比如，二者的计税依据都是应纳税所得额，即企业收入总额减去准予扣除项目后的余额。

Sale and Leaseback: How to Decide Its Tax Liability?

返租销售：纳税义务如何判断？

Our main products are: Toilet tissue paper, Typewriter manifold paper, Electrostatic copy paper, Offset paper and writing paper. Our company is the biggest tax payer of Qianwei County, the biggest typewriter manifold paper production base of China, and the biggest electrostatic copy paper converting base of southwest China.

主要产品：生活用纸、打字纸、静电复印纸、双胶纸、书写纸等，是犍为县第一纳税大户，是中国最大打字纸生产基地，西南最大的生活用纸生产基地。

Reportedly, she had cost the company millions by misfiling a tax return for an important client.

据说，因为她给一个重要客户的纳税申报单归错了档，害公司陪了几百万。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。