| 1. | Taxpayer previously assessed as not liable to tax
曾被评定为毋须课税的纳税人 |
| 2. | How to ascertain whether you are liable to tax
如何确定你是否须课税 |
| 3. | How to ascertain whether you are liable to tax
如何确定你是否须课税 |
| 4. | Taxpayer previously assessed as not liable to tax review case
曾被评定为毋须缴税的纳税人覆检个案 |
| 5. | No , those whose monthly salary is below 800 yuan are not liable to tax
不是的，月收入低于800元的人不用缴税。 |
| 6. | For taxpayer previously assessed as not liable to tax , b . i . r . 60 may not be issued to him her annually
若纳税人曾被评定无须缴税，本局可能不会每年向他她发出b . i . r .表格第60号。 |
| 7. | If you had been assessed as not liable to tax in the past , returns may not be issued to you annually for subsequent years
若你曾被评定毋须缴税，本局可能不会每年向你发出报税表。 |
| 8. | If you had been assessed as not liable to tax in the past , returns may not be issued to you annually for subsequent years
若你曾被评定毋须缴税，本局可能不会每年向你发出报税表。 |
| 9. | Under the new eit law if the management and control is located in china , the foreign enterprise will be liable to tax on worldwide income
新税法规定倘若外国公司或企业的管理控制中心设在中国境内，就要按其境内外收入征收所得税。 |
