应税品平均税率从40%上升到48%，即进口物品价格仅上涨6%。
The average rate on dutiable goods rose from 40% to 48%, implying a price increase of only 6%.
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.
按纳税人最近时期提供的同类应税劳务或者销售的同类不动产的平均价格核定。
Determined according to the average prices of similar services provided or similar immovable properties sold by the taxpayers in the most recent period.
应用推荐