Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.
营业税金项目以实际应交的工商统一税的人民币金额反映。
By eliminating at least half of the courses offered there and focusing on a basic curriculum, we could improve student performance at Consolidated and also save many tax dollars.
通过取消至少一半的课程，并集中在基础课程上，我们可以提高学生的成绩，也可以节省很多税款。
I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.
外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。
The land Value Appreciation Tax is actually based on the consolidated proceeds derived from the transfer of land and buildings.
土地增值税将土地、房屋的转让收入合并征收。
Consolidated industrial and commercial tax shall be levied at a tax rate of 3% on the earnings of enterprises engaged in the banking and insurance businesses.
从事银行、保险业取得的收入，按照百分之三的税率征收工商统一税。
To qualify, all the tax-consolidated group's member companies must be subject to French corporate tax at the full standard rate and have 12-month fiscal years that end on the same date.
为有资格享受此税务待遇，所有合并纳税的子公司必须按法国企业所得税的全额税率纳税，其财政年度每年为期12个月，每年都在同一个日期结束。
Consolidated profit after taxes also decreased due to lower effective income tax rate.
由于较低的有效收入税率，税后的合并利润也下降了。
Due to the losses after the consolidated payment of the taxes, its branches shall temporarily not implement the measure of local prepayment of the enterprise income tax in 2001.
鉴于合并纳税后亏损，该公司所属分公司在2001年度暂不实行就地预缴企业所得税的办法。
As a matter of fact, XXXX and the branches had been filing unitary (consolidated) tax returns as a group at the local tax authority where XXXX locates.
作为一个问题，事实上，年月日及分支机构已备案酉(综合)纳税申报表作为一个群体，在地方税务机关凡xxxx的位置。
Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidated industrial and commercial tax.
客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。
Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidated industrial and commercial tax.
客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。
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