以下为句子列表：
英文: A system of central collection and payment of treasury can be established through reforming the mode of collection and payment settlement by having a tax payment balance account of non-taxable income.
中文: 在现阶段，应通过改革非税收入收缴结算方式，设立汇缴结算账户收取非税收入的渐进模式，扬长避短，推进国库集中收缴改革，从而全面实现国库集中收付。
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英文: A: According to China's Provisional Regulations, taxable resources cover two broad categories: mineral products and salt.
中文: 根据我国资源税暂行条例的规定，属于征税范围的资源可分为矿产品和盐两大类。
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英文: All taxable items must be listed. Otherwise, what are not found on the declaration form may subject to heavy fines.
中文: 所有要扣税的项目都必须列下来.要不然,会被罚以很重的罚金。
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英文: Amortising an asset effectively transfers its value, or the part that is being written off, from the balance sheet to the profit and loss account, where it reduces taxable income.
中文: 摊销资产有效地把资产价值或正被冲销的那部分价值从资产负债表上转移到损益表上从而减少了应纳税收入。
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英文: Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%.
中文: 第十二条小规模纳税人销售货物或者应税劳务的征收率为6％。
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