be subject to taxation的意思|示意

The new agreement could encourage offshore Chinese firms to re-define themselves as Chinese resident enterprises, and in turn be subject to a further degree of local taxation.

新协议鼓励境外的中国公司把自己重新定位为中国常驻企业，进而加大接受中国本土税收的程度。

Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.

应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。

People would be taxed when they earn wages, but when after-tax money is saved, it would not be subject to further taxation.

当人们挣到工资后就应该纳税，但是纳税之后的钱就应该被节省下来，不应该对其进行进一步的征税。

If it fails to do so, the principal and any other person held to be directly responsible for that shall be subject to administrative sanctions by the taxation authority or the relevant department.

对未为扣缴义务人和个人保密的，对直接负责的主管人员和其他直接责任人员，由所在单位或者有关单位依法给予行政处分。

Article 11 Acquisition of an instrument through taxation, inheritance or legacy which may be realized in accordance with law without payment, shall not be subject to being in consideration of payment.

第十一条因税收、继承、赠与可以依法无偿取得票据的，不受给付对价的限制。

Under the prevailing provisions, the consolidated payment of enterprise income taxes shall be subject to the examination and approval of the State Administration of Taxation.

按照现行规定，汇总缴纳企业所得税必须经国家税务总局审批。