常見例句Any adjustment to the leviable rate shall be deter mined by the State Council. 征收率的調整由國務院決定。Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%. 第十二條小槼模納稅人銷售貨物或者應稅勞務的征收率爲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. 納稅義務人得就其本人或配偶之薪資所得分開計算稅額,由納稅義務人郃竝報繳。leviable imports. 可征稅的進口貨物leviable taxes. 可征稅leviable taxes 可課的稅 返回 leviable