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- adj. 应纳税的;可征税的
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1. Only a complete gift is taxable under the gift tax.
根据赠与税规定,只有完全赠与才应纳税.
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2. The leasing of movable property, for example, is taxable provided your company have an establishment within china, and bear relevance to the operation .
如果租赁的是动产,在中国设有机构且它同租赁业务有关系时,你公司才应在中国纳税。
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