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1·Sale and Leaseback: How to Decide Its Tax Liability?

返租销售：纳税义务如何判断？

2·Second, the tax liability is rigid, enterprises must pay.

二是具有刚性的各种应付税款，企业必须偿付。

3·Tax liability depends conclusively on the place of residence.

纳税义务完全以居住地为准。

4·Usually the balances will be used every quarter for tax liability payments.

平常，每个委度将余额用作纳税义务支付款。

5·The income tax liability should be based on the proportion of 20% tax.

此项所得应根据应纳税额的20%比例税率征收。

6·We assume all tax liability related to the issuance of monetary award to recipients.

与收受人接受到的现金奖励有关的一切纳税责任，由我们承担。

7·What would my estimated capital gain tax liability be if I sold certain investments?

卖出某些资产后估计的资本收益税额是多少？

8·D: What about the tax liability itself? Do you pay it for me or do I have to do it myself?

牙医：关于纳税义务本身是怎么回事？是你们为我支付还是我自己去支付？

9·Provision for the land value incremental tax liability resulting from land revaluation.

因土地重估增值而提列待缴之土地增值税。

10·The final step in determining tax liability is to apply a schedule of rates to taxable income.

确定应纳税额的最后一步是以应税所得乘以税率表。