以下为句子列表：
英文: If the petitioner is dissatisfied with the ruling, it may file an appeal with the people's court at the next higher level within 10 days from the date of service of the ruling.
中文: 申请人对裁定不服的，可以自裁定送达之日起十日内向上一级人民法院提起上诉。
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英文: The amount of reduced income tax as determined by the collection authority after its assessment and investigation may be deducted from the shareholders′ imputation credit account of the profit-seeking enterprise.The reference date is the date of service o
中文: 营利事业经稽徵机关调查核定减少之税额，应自当年度股东可扣抵税额帐户中减除；其减除日期为核定退税通知书送达日。
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