进口环节增值税以海关审定的完税价格加上关税和反倾销税作为计税价格从价计征。
The value added tax for the import link shall be AD valorem taxes calculated on the basis of the taxable price assessed by the customs house and the anti-dumping duties.
国家税务总局近日公布白酒消费税新规,对计税价格进行了调整,自8月1日起执行。
The State Administration of Taxation will enforce a new regulation from August 1, adjusting consumption tax on the Chinese liquor Baijiu.
第十四条纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额。
Article 14 For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in Article 2 of the Regulations.
纳税人应税消费品的计税价格明显偏低又无正当理由的,由主管税务机关核走其计税价格。
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
第十五条纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。
Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.
第十五条纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。
Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulatoins. No tax will be credited.
第十五条纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。
Article 15 For taxpayers importing goods, tax payable shall be computed based on the composite assessable price and the tax rates prescribed in Article 2 of these Regulations. No tax will be credited.
本次消费税调整保持20%的税率不变,但将最低计税价格提高至出厂价的50% - 70%,其中,对大企业原则上提高至60% - 70%。
The 20% tax rates of liquor will not be changed but tax bases will be increased to 50%-70% of a manufacturer's sales prices and to 60%-70% for large producers.
契内开列了田产名、所在鱼鳞册(土地登记册)字号、计税面积、应纳租额、位置及价格,并盖有休宁县税课局印章。
Stamped by the county Tax Bureau, the deed lists the names, numbers of related fish scale registers (property registrations) , taxes, rents, locations and prices.
虽然价格上涨达到了联邦税收的水平,但是销售可能会减少,他预计税收将会受到冲击。
While the price is popping up to accommodate that federal tax, sales will likely decrease -he's expecting a wash there.
虽然价格上涨达到了联邦税收的水平,但是销售可能会减少,他预计税收将会受到冲击。
While the price is popping up to accommodate that federal tax, sales will likely decrease -he's expecting a wash there.
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