以下为句子列表：
英文: A: Hello. This is Tax Service Hall, Economic and Technological Development Area Branch.of Beijing local Taxtation Bureau.
中文: 您好，这里是北京市地方税务局开发区分局。
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英文: Article 16 A taxpayer engaging in production or business operations who wants to undertake production or business activities in another county (town)must present the certificate for tax revenue administration of outside operations, issued by its local tax
中文: 第十六条从事生产、经营的纳税人到外县(市)从事生产、经营活动的，必须持所在地税务机关填发的外出经营活动税收管理证明，向营业地税务机关报验登记，接受税务管理。
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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: Article 17 The financial and accounting systems of enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall be submitted to the local tax aut
中文: 第十七条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度，应当报送当地税务机关备查。
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英文: Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of wh
中文: 第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。
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