以下为句子列表：
英文: Article 16 Where an enterprise is unable to provide complete and accurate certificates of costs and expenses and is unable to correctly compute taxable income, the local tax authorities shall determine the rate of profit and compute taxable income with re
中文: 企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等方法予以核定，确定其应纳税所得额。
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英文: The annual rate of profit growth was 21.2%, some six percentage points higher than people had expected.
中文: 利润的年增长率为21.2%，大约比人们的预期值高出6个百分点。
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