leviable

leviable

1. leviable taxes.

可征税

2. leviable imports.

可征税的进口货物

3. leviable taxes

可课的税

4. Any adjustment to the leviable rate shall be deter mined by the State Council.

征收率的调整由国务院决定。

5. Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.

第十二条小规模纳税人销售货物或者应税劳务的征收率为6%。

6. The amount of tax leviable on the salary income of a taxpayer or his(her) spouse may be computed separately and then declared and paid consolidatedly by the taxpayer.

纳税义务人得就其本人或配偶之薪资所得分开计算税额，由纳税义务人合并报缴。