Taxable items Scope of charge Tax Rate %
税 目 征收范围税率
Goods purchased or taxable services used for non-taxable items;
用于非应税项目的购进货物或者应税劳务；
For example, clothing, cigarettes, soda, and gasoline are taxable items.
举例来说，衣服、烟、汽水和汽油都是打税物品。
For example, clothing, cigarettes, soda, gasoline are taxable items.
举例来说，衣服、烟、汽水和汽油都打税物品。
All taxable items must be listed. Otherwise, what are not found on the declaration form may subject to heavy fines.
所有要扣税的项目都必须列下来。要不然，会被罚以很重的罚金。
Taxpayers who import taxable items shall calculate tax in accordance with regulations, following Customs clearance.
从事进口应税产品的纳税人，应在产品报关进口后，按照规定计算纳税。
Article 2. Items subject to Product tax and tax rates shall be implemented according to the attached "Table of Taxable Items and rates of Product tax".
第二条产品税的税目、税率、依照本条例所附的《产品税税目税率表》执行。
The two sides signed the exchange of notes on granting zero-tariff treatment to the exports of some Afghan goods to China, covering more than 4,000 taxable items.
中阿双方签署了中方给予阿富汗部分输华商品零关税待遇换文，涵盖4000多个税目。
As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.
其他所得，参照前两项规定的方法计算应纳税所得额。
Other earnings; the taxable income shall be calculated according to the above two items.
其他所得，参照前两项规定的方法计算应纳税所得额。
Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income.
第十九条在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失。
Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income.
第十九条在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失。
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