adj.可徵收的
Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%. 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%25。
The amount of tax leviable on the salary income of a taxpayer or his(her) spouse may be computed separately and then declared and paid consolidatedly by the taxpayer. 纳税义务人得就其本人或配偶之薪资所得分开计算税额，由纳税义务人合并报缴。
leviable imports. 可征税的进口货物
leviable taxes. 可征税
leviable taxes 可课的税
