Value-added tax shall be also levied if the use is regarded as sales, and consumption tax, but not value-added tax should be induded in the taxable sales amount.
且增值税、消费税的计税依据中均应包含消费税，但不含增值税。
For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.
销售货物或者应税劳务，为收讫销售款或者取得索取销售款凭据的当天。
Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.
北京开票税负率是指增值税纳税义务人当期应纳增值税占当期应税销售收入的比例。
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
The taxable profits of Apple Sales International and Apple Operations Europe did not correspond to economic reality, the commission said.
欧盟委员会称，苹果国际销售公司和苹果欧洲运营公司的应纳税利润与其实际盈利不符。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
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