It is worth consulting the guide to see whether your income is taxable.

值得查一下这本手册看看你的收入是否该纳税。

If your retirement plan includes both taxable and tax-deferred accounts, it is worth considering which funds should be placed in each.

假如你的退休计划中同时包含了应纳税和延迟纳税账户，那就要考虑一下应该如何分配资金了。

A person making zero-rated supplies is making taxable supplies at a nil rate.

任何人做出零税率的供应享受0%的应税应用品率。

Chapter II Taxable Income amount.

第二章应纳税所得额。

Will it be taxable if I report it?

如果我申报了要课税吗？

Taxable items Scope of charge Tax Rate %

税 目 征收范围 税 率

Taxpayer: what do you mean by the taxable services?

纳税人：什么是应税业务？

Only a complete gift is taxable under the gift tax.

根据赠与税规定，只有完全赠与才应纳税。

Sale of goods or taxable services by small-scal e taxpayers.

小规模纳税人销售货物或者应税劳务的。

Taxpayer： if it is for free， how do we determine the taxable turnover？

纳税人：无偿时应税收入怎样确定？

If the item is not taxable, it does not create an entry element for tax.

如果此项不必纳税，那么就不会创建对应于税的元素。

For example, clothing, cigarettes, soda, and gasoline are taxable items.

举例来说，衣服、烟、汽水和汽油都是打税物品。

Article 5. The amount of various kinds of taxable income shall be computed as follows.

第五条各项应纳税所得额的计算。

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。

In America, Ireland and Spain, homeowners can deduct mortgage-interest payments from taxable income.

在美国、爱尔兰和西班牙，房主可将所支付的抵押借款利息从其须纳税的收入中扣除。

A housing bubble that burst in 2008 means many households cannot easily increase their taxable spending.

2008年房地产泡沫破裂意味着许多家庭无法轻易地增加他们的应税开销。

In theory, the profits of untaxed companies would reappear as taxable proceeds elsewhere in the economy.

理论上，未缴税公司的利润将以应缴税的收益的形式再次出现经济的其他方面。

Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted.

第十条在计算应纳税所得额时，下列支出不得扣除。

And the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.

地方所得税，按应纳税的所得额计算，税率为百分之三。

Self-employed people would be able to deduct all the costs of their health-care premiums from their taxable incomes.

个体职业者将可以从他们需要缴税的收入中扣除他们所有的医疗保健保险费用。

For some people, their entire substantial taxable income as reported to the IRS comes from their dealings in this economy.

有些人向美国国税局申报的所有实质性应税收入都是来自虚拟物品交易。

America, for example, should no longer allow homeowners to deduct mortgage interest payments from their taxable income.

例如，美国应该取消房屋所有人在按揭利率支付上所享有的免税政策。

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。

The first family's adjusted gross income for 2010 was $1.728 million. Their taxable income after deductions was $1.34 million.

第一家庭2010年的总收入是172.8万美元，扣除税收其收入为134万美元。

There’s a big tax advantage to doing it that way, since employer contributions to health care aren’t considered taxable income.

这样做的好处是企业可以少交很多税，因为雇主花在公共卫生服务方面的费用可以不计入纳税收入。