adj.可徵收的

Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%. 第十二條小規(guī)模納稅人銷(xiāo)售貨物或者應(yīng)稅勞務(wù)的征收率為6%25。

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. 納稅義務(wù)人得就其本人或配偶之薪資所得分開(kāi)計(jì)算稅額，由納稅義務(wù)人合并報(bào)繳。

leviable imports. 可征稅的進(jìn)口貨物

leviable taxes. 可征稅

leviable taxes 可課的稅