total of the taxable sales 应税销售额合计
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。
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