纳税的

Dream on, American Tax payers, but it's not a dream in Tibet.

你们做梦去吧，美国的纳税人们。但在西藏，这是真的！

There are some shortages in the current tax evaluation in China.

我国当前的纳税评估存在一些问题。

Mr. Johnson is one of the first taxpayers who

约翰逊先生是第一个来咨询税收问题的纳税之一。

Examine and analyze journal and ledger entries, bank statements, inventories, expenditures, tax returns and other accounting and financial records, documents and systems of an individual, department, company or other establishment to ensure financial recording accuracy and compliance with established accounting standards, procedures and internal controls

检查分析个体，部门，公司或其他机构的日记账和总分类帐，银行对账单，库存清单，支出，纳税申请表和其他会计和财务记录，文档及制度，确保财务记录一致准确并遵守既定会计标准、程序集内部控制。

Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income.

摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。

In addition to applying the provisions of paragraph 1 of 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 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, 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、特许权使用费和其他款项，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。

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。

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％。