Direct taxation is usually based on income, ie A person's income is used to calculate the amount of tax he has to pay.
直接税通常以收入为依据（根据个人收入计算出应交税款的数额）.
For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor.
委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。
The COMPANY shall withhold such amount and pay it to the competent tax bureau.
本公司将为该员工代扣代徼个人所得税，并将应纳税款上交相应税务机关。
"Upon receipt of the tax receipts issued by the relevant Chinese tax authorities for the aforesaid withholding taxes, the Buyer shall forward to the Seller without undue delay."
在收到税务机关出具的关于上述税款税收单据后,买方应毫不迟延地转交给卖方。
"After receiving the tax receipts issued by the relevant Chinese tax authorities for the aforesaid withholding taxes, Licensee shall forward them to Licensor without undue delay."
在收到税务机关出具的关于上述税款税收单据后,被许可方应毫不迟延地转交给许可方。
Subject to an impost or levy.
应纳税的应纳税或应交特别税的
Even if the taxes owed are small and would not meet the normal standards for prosecution.
尽管其应交纳的税款数额很小，未达到通常的起诉标准。
interest and penalties receivable on taxes
应收欠税利息及罚款
The amount of tax underpaid shall be collected and the amount of tax overcollected shall Be refunded.
补征应征未征税款,退还不应征收而征收的税款
Pay the costs of inspection and customs formalities necessary for importation as well as all duties and taxes.
支付货物进口需要办理的商检和海关手续费用及进口时应交纳的一切关税、税款。
Pay the costs of inspection and customs formalities necessary for exportation as well as all duties and taxes.
支付货物出口需要办理的商检和海关手续费用及出口时应交纳的一切关税、税款。
personal assessment tax
个人入息课税应付的税款
Differentia Between the Tax Payable Method and Tax-affect-accounting Method;
应付税款法和纳税影响会计法之比较
"Legal non-payment of tax is called "tax avoidance"; illegal non-payment is "tax evasion""
合法的不支付税款叫作"避税";非法的的不交税是"逃税"。
The government is planning to put the bite on the taxpayers for twenty billion more in taxes.
政府正计划让纳税人多交二百多亿美元的税款。
I've got to have money for the taxes!
我非得有钱来交那些税款不行了。
(British) property that provides tax income for local governments.
（英）向当地政府交纳税款的财产。
a tax on various goods brought into a town.
货物进入市镇交纳的税款项目。