1·Indonesia's tax authority has started enforcing a long-neglected rule that the royalties on imported films are taxable as well as the physical reels of celluloid.
印尼税务机关已经开始执行一项长期被忽视的制度，该制度规定对进口影片的使用权可以征税，影片也包括赛璐珞胶片盘。
2·A flat rate of 23 per cent on presently taxable income would yield as much revenue as present rates graduated from 20 to 91 per cent.
对目前可征税的收益课以23%的同一的税率，将会获得比目前实行的从20%到91%的分级税制一样多的税收。
3·In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.
在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应适当考虑本协定的其他规定。
4·Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
缔约国一方企业以船舶或飞机经营国际运输业务所取得的利润，应仅在该国征税。
5·In such case the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
在这种情况下，对该支付款项的超出部分仍应按各缔约国的法律征税，但应适当考虑本协定的其他规定。
1·The big flaw in the plan is that taxable transactions are likely to migrate outside the EU.
此计划的一大问题在于应纳税的交易很可能会迁移到欧盟之外进行。
2·But taxable income is very responsive to tax changes. The rich adjust by tweaking the manner and timing of their compensation.
但是应纳税所得额却对税制变更相当敏感，富人会调整方式并且选择时机来找回补偿。
3·Above individual industrial and commercial households and individuals with access to production and business-related taxable income.
上述个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
4·Chapter II Taxable Income amount.
第二章应纳税所得额。
5·The taxable profits of Apple Sales International and Apple Operations Europe did not correspond to economic reality, the commission said.
欧盟委员会称，苹果国际销售公司和苹果欧洲运营公司的应纳税利润与其实际盈利不符。