Following the submission of your import return, you will receive a "notification of motor vehicle provisional taxable value" of your vehicle from the customs and excise department.
你提交进口申报表后，香港海关会向你发出车辆临时应课税价值通知书。你在运输署申请首次登记你的车辆时，须提交该车辆临时应课税价值通知书。
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.
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。
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 16 in case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.
第十六条企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。
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。
Earnings from property transfer; the taxable income should be the balance of total income deducting net value of property.
转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额。
House property taxes on tax according to the house of the residual value of the taxable income tax basis or rent for all people to property tax, a property.
房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。
Land tax is calculated on the combined value of all the taxable land you own above the land tax threshold.
土地税的计算是针对你拥有的所有的在起征点以上的土地价值。
Article 6 sales value refers to the total cost plus additional fees received by the taxpayer from a purchaser of goods or taxable services, but does not include sales VAT collected.
第六条销售额为纳税人销售货物或者应税劳务向购买方收取的全部价款和价外费用，但是不包括收取的销项税额。
For income in negotiable securities, the taxable amount of income shall be determined on par value and market price.
所得为有价证券的，根据票面价格和市场价格核定应纳税所得额。
The resident representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
Article 3 Representative offices shall declare and pay enterprise income taxes based on their actual income, and declare and pay business tax and value added tax on their taxable income.
第三条代表机构应当就其归属所得依法申报缴纳企业所得税，就其应税收入依法申报缴纳营业税和增值税。
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.
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。
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。
Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.
增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
Value added tax is a kind of intermediate tax with its commodities and taxable Labour services as the object of taxation.
增值税是以商品或应税劳务的增值额为课税对象的一种流转税。
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