Criminal law about convicting and sentencing the act of tax evasion provides double standards namely the amount of tax evaded and the percent of total taxes payable .

《刑法》关于 偷税行为的定罪与量刑的规定，设定了偷税数额及偷税 数额占 应纳税额百分比双标准。

While the determination of the tax payable relies on two factors : Types of the payable tax and the period of the amount of tax payable .

而应纳税额的确定主要取决于两个因素：应 纳税的种类和应 纳税 额的期间 范围。

A complete copy of your foreign tax return ( s ) with all income information slips and schedules to support the amount of foreign income received and the foreign taxes payable .

一整套的外币 征税申报单，写有所有收入信息，来证明已收到的外币收入和 应 缴外币税。

Nevertheless the amount so deducted may not exceed the tax amount payable for the taxpayer 's incomes from abroad as calculated according to the provisions of this law .

但扣除额不得超过该 纳税义务人境外所得依照本法规定计算的 应 纳税 额。