法律常见词汇 notwithstanding 用法（实例1）

notwithstanding
释义: in spite of （prep.）尽管；nevertheless （adv.）仍然
用法: 法律文件常用词，比although正式。
语法: 作介词用时，放在要引导的让步状语前

例1：
Notwithstanding the provisions of Article 91 of these Regulations, when a business establishment in charge of consolidated tax filing fails to compute the taxable income of different business establishments appropriately on a separate basis, the local tax authorities may make reasonable apportionment of the taxable income among these business establishments, under their respective proportion of business income, costs and expenses, assets, the number of staff and workers, or the amount of wages.

注释：
（1）Notwithstanding the provisions of Article 91 of these Regulations：虽有本细则第九十一条的规定
（2）a business establishment in charge of consolidated tax filing：负责合并申报缴纳所得税的营业机构
（3）fail to compute the taxable income of different business establishments appropriately on a separate basis：不能合理地分别计算各营业机构的应纳税所得额
（4）the local tax authorities may make reasonable apportionment of the taxable income among these business establishments：当地税务机关可以对应税所得在各营业机构之间合理分配
（5）under their respective proportion of business income, costs and expenses, assets, the number of staff and workers, or the amount of wages：按照营业收入比例、成本和费用比例、资产比例、职工人数或者工资数额的比例

参考译文：
虽有本细则第九十一条的规定，负责合并申报缴纳所得税的营业机构不能合理地分别计算各营业机构的应纳税所得额时，当地税务机关可以对应税所得总额，按照营业收入比例、成本和费用比例、资产比例、职工人数或者工资数额的比例，在各营业机构之间合理分配。