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1·The amount of gain reportable and subject to tax.

值得申报的应纳税收益总额。

2·House leasing shall be subject to tax according to law.

房屋租赁应当依法纳税。

3·Imported taxable consumer goods shall be subject to tax upon import declaration.

进口的应税消费品，于报关进口时纳税。

4·Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.

纳税人生产的应税消费品，于销售时纳税。

5·The success of developed countries in stopping people smoking tobacco, which is similarly subject to tax and regulation, provides grounds for hope.

发达国家成功地阻止了人们吸烟(这也同样地归功于税收和管理)，给人们带来了希望的空间。

6·We expect that undistributed earnings from such companies will produce full value (subject to tax when realized) for Berkshire and its shareholders.

我们预期这些公司的未分配利润将给伯克希尔及其股东产生全部价值(受到实现时税务的影响)。

7·Income derived by the claimant from carrying passengers, cargo and mail on their vessels out bound of China shall be subject to tax exemption in China.

条的规定，本公司以船舶从中国港口运载旅客、货物或者邮件出境所取得的运输收入，可在中国免征企业所得税。

8·Tax official: yes, I will try. Any individual who has resided in China for less than one year will be subject to tax only on his income sourced from China.

税务局：在中国境内居住不满一年的外国公民，只就境内收入纳税，境外收入不纳税。

9·Stingier capital allowances, however, will raise the amount of profit subject to the tax, so the overall effect on companies will be neutral.

但是吝啬的财政补助会提高必须征税的利润量，那么总体上这些政策对公司是没有什么效果的。

10·Teams whose payrolls exceed a given threshold would be subject to a punitive tax and prevented from taking advantage of most exceptions to the cap, making it all but equivalent to a firm ceiling.

总薪资超过给定上限的球队将会受到惩罚性的税收，而且不能动用绝大部份的封顶免除，这使得该封顶基本上等同于一个硬性封顶。