Article 4 The income tax of enterprise in parks shall be levied at a reduced rate of 15 per cent from the date of their ratification.

第四条开发区企业从被认定之日起,减按 15%的税率征收所得税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Article 5 When the output value of export of a development zone enterprise exceeds 70 percent of its total annual output value, the income tax shall be levied at a reduced rate of 10 percent after being verified by the taxation authorities.

第五条 开发区企业出口产品的产值达到当年总产值 70%以上的,经税务机关核定,减按 10%的税率征收所得税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Article 5 The exportation of enterprises in Parks amounts to 70 per cent or more of its total output value of the year, the income tax shall be levied at a reduced rate of 10 per cent after being examined and approved by the tax authorities.

第五条开发区企业出口产品的产值达到当年总产值 70%以上的,经税务机关核定,减按 10%的税率征收所得税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.

第一款所列可以暂时免征关税范围以外的其他暂准进境货物,应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。

属类：法学专业-中国法律-进出口关税条例

germany levied war against France in the Second World War

二次大战时,德国向法国开了战。

属类：综合句库--

"Rich dad explained to Mike and me that in England and America originally, there were no taxes. Occasionally there were temporary taxes levied in order to pay for wars. The king or the president would put the word out and ask everyone to ""chip in."" "

富爸爸告诉迈克和我,早期的英国和美国是不须纳税的,只有一些为战争而临时征收的税,国王和总统称之为"纳捐"。

属类：社会文化-热点文章-富爸爸穷爸爸

Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.

个人携带或者邮寄进境的应税消费品的消费税,连同关税一并计征。

属类：法学专业-消费税暂行条例-

For income from wages and　salaries,　the　tax　shall　be　levied 　on monthly basis. The tax shall be withheld by the withholding agent or　paid by the self-reporting taxpayers to the state　treasury　within　the　first seven days of the following month together with the tax returns filed with the tax authorities.

工资、薪金所得应纳的税款,按月计征,由扣缴义务人或者纳税义务人在次月七日内缴入国库,并向税务机关报送纳税申报表。

属类：法学专业-个人所得税法-

The nation levied all able-bodied man for the war

国家征召所有壮丁参战。

属类：综合句库--

The Customs finds that the duties are short-levied or not levied　on….

海关发现少征或者漏征税款

属类：法学专业-中国法律-海关法

Cascade tax: a tax levied at several stages of the manufacturing process.

汇积增值税,多阶段征收的税款:在制造过程中的若干阶段征收的税种。

属类：经济金融-世界银行术语-

And the Catalogue of Non-Tax-Free Imported Commodities of Foreign-Funded Projects, and taxes shall be levied upon them according to the regulations.

及《国内投资项目不予免税的进口商品目录》商品,一般应照章征税。

属类：法学专业-部门规定-海关免税通知

In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within the specified period of time, the customs shall return the duties levied at the time of entry according to the relevant regulations.

加工贸易的进口料件进境时按照国家规定征收进口关税的,其制成品或者进口料件在规定的期限内出口的,海关按照有关规定退还进境时已征收的关税税款。

属类：法学专业-中国法律-进出口关税条例

The Customs duty payer of import or export　goods　shall　pay　the　amount levied within seven days following　the　date　of　issuance　of　the　duty memorandum

进出口货物的纳税义务人,应当自海关填发税款缴纳证的次日起七日内缴纳税款

属类：法学专业-中国法律-海关法

According to incomplete statistics, there were over 200 kinds of taxes levied by the kasha (the former local government of Tibet)alone

据不完全统计,仅噶厦(旧西藏地方政府)征收的差税种类就达200多种。

属类：综合句库--

"It seemed to me that the socialists ultimately penalized themselves, due to their lack of financial education. No matter what the ""Take from the rich"" crowd came up with, the rich always found a way to outsmart them. That is how taxes were eventually levied on the middle class. "

看起来大多数人是在惩罚他们自己,由于他们缺少财务知识,无论"劫富"的呼声多高,富人总有办法从中脱身,这就是为何税最终总是落到了中产阶级头上的原因。

属类：社会文化-热点文章-富爸爸穷爸爸

Income from remuneration for personal service shall be taxed at a flat rate of 20%. where a specific payment of income from remuneration for personal service is excessively high, additional tax can be　levied 　at　a rate to be specifically determined by the State Council.

劳务报酬所得,适用比例税率,税率为百分之二十。对劳务报酬所得一次收入畸高的,可以实行加成征收,具体办法由国务院规定。

属类：法学专业-个人所得税法-

Interest rate cap [IBRD]: A limit on the amount of interest that can be levied on a variable rate loan.

利率上限[国际复兴开发银行]:对可变利率贷款能够征收的利息额的限度。

属类：经济金融-世界银行术语-

Any and all taxes, levies, customs duties, sales, use, excise, value added and similar taxes to be levied on the buyer shall be borne and paid by the buyer.

买方应承担并支付一切派款、关税、销售税、使用税、国内消费税、增值税及类似税收。

属类：商务文书-合同-买卖合同

A charge is levied by the bank each time the holder of an account overdraws--that is, each time the person writes a check which is not covered by the amount on deposit in the account

每次存款人透支,即开出的支票票额超过银行里存款数额,银行便要增收透支费。

属类：综合句库--

appraisal fee [IFC]: Fee levied under various IFC facilities (APDF,MLF), payable by borrower at time of signing relevant loan agreement.

评估费[国际金融公司]:国际金融公司各种基金(非洲项目发展基金等)所征收的费用,在签定相应的贷款协定时由借款人支付。

属类：经济金融-世界银行术语-

The violator in serious cases may be levied a fine of no less than two thousand yuan (RMB)and no more than five thousand yuan (RMB)in addition to the suspension and withdrawal of the permit

情节严重的,除中止或吊销许可证外,还可处以人民币2000元以上5000元以下的罚款。

属类：法学专业-海洋倾废管理条例-

Carbon tax: A tax levied on products that emit greenhouse gases.

燃烧废气释放税:对释放温室气体的产品征收的一种税。

属类：经济金融-世界银行术语-

Concerning exemption amount of bonus annually per capita with respect to the combined calculation of the above 1 and 2 items, if the total not exceeding 2 and half monthly standard salaries, the amount equivalent to 2 and half monthly standard salaries, can be deducted before bonus tax. If over above-mentioned sum, bonus tax shall be levied according to the actual tax-free bonus.

上述(一)、(二)两项合并计算的全年人均免税奖金额,不足二点五个月标准工资的,按二点五个月标准工资扣除计税;超出二点五个月标准工资的,按实际免税奖金扣除计税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

Concerning the amount of annual per capita tax-free bonus, if the total amount of Items (1)and (2)does not exceed two and half standard monthly salaries, the bonus tax shall be levied after the above amount is deducted from the annual bonus. If the amount exceeds two and half standard monthly salaries, the bonus tax shall be levied after the actual tax-free bonus is deducted from the annual total bonus.

上述(一)、(二)两项合并计算的全年人均免税奖金额,不足二点五个月标准工资的,按二点五个月标准工资扣除计税;超出二点五个月标准工资的,按实际免税奖金扣除计税。

属类：法学专业-中国法律-国家高新技术产业开发区税收政策的规定

The income tax on enterprises with foreign investment established in Special Economic Zones, foreign enterprises which have establishments or places in Special Economic Zones engaged in production or business operations, and on enterprises with foreign investment of a production nature in Economic and Technological Development Zones, shall be levied at the reduced rate of fifteen percent.

设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业,减按25%的税率征收企业所得税。

属类：法学专业-外资企业所得税法-

The income tax on enterprises with foreign investment in coastal economic open zones, or in other regions defined by the State Council, within the scope of energy, communications, harbour, wharf or other projects encouraged by the State, may be levied at the reduced rate of fifteen percent.

设在沿海经济开放区和经济特区、或者设在国务院规定的其他地区的外商投资企业,属于能源、交通、港口、码头或者国家鼓励的其他项目的,可以减按25%的税率征收企业所得税。

属类：法学专业-外资企业所得税法-

The income tax on enterprises with foreign investment of a production nature established in coastal economic open zones or in the old urban districts of cities where the Special Economic Zones or the Economic and Technological Development Zones are located, shall be levied at the reduced rate of twenty-four percent.

设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业,减按24%的税率征收企业所得税。

属类：法学专业-外资企业所得税法-

Tax official:You mean that your company transfer the right to use land in exchange for the ownership of the housing.in this case,you company will be levied at the rate of5%on the transfer income.If you want to resell that part of the housing,you will be levied again at5%on the transfer of immovable property.

税务局:这意味着你们是以转让无形资产换取房屋所有权。在这种情况下,你们应就转让无形资产的收入按5%交纳营业税。如果你们将分得的房产再销售,则须按销售不动产再交一道5%的税。

属类：综合句库--

They levied on his estate

他们扣押了他的财产。

属类：综合句库--