本办法所称的进口税，包括关税和工商统一税。
The import duties referred to in these rules include both Customs duties and industrial and commercial consolidated taxes.
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。
Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.
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。
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.
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.
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%。
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.
事实上，累进税意味着不仅仅只有一个税率。例如，累进税一定没有固定统一税率那么简单。
In practice progressivity has tended to imply more than one rate of tax, for instance, which is necessarily less simple than a flat tax rate.
他们的想法是，这种简单明了和直接的统一税能取代在十七世纪的法兰西逐步成熟的丑陋和瘸腿的税收网络。
The idea was that this simple, direct, universal tax would replace the monstrous and crippling network of taxation that had grown up in 17th-century France.
他们的想法是，这种简单明了和直接的统一税能取代在十七世纪的法兰西逐步成熟的丑陋和瘸腿的税收网络。
The idea was that thissimple, direct, universal tax would replace the monstrous and crippling networkof taxation that had grown up in 17th-century France.
另一位竞选人里克•裴瑞这周在提出统一税之前对凯恩先生说，“老兄，我的（竞选）计划要和你撞上了见上图）而另外一位候选人纽特•金里奇也不甘落后，“和我的计划撞撞看”，他在推特上说到。
Yet another of the candidates, Newt Gingrich, does not want to be left out. “Bump plans w/ me, ” he implored Mr Perry by tweet.
他的竞选焦点成为了一个提议，他有意简化复杂的税收法规，所有美国公民统一缴纳13％的平头税。
The focus of his campaign became a proposal to scrap the complex tax code in favor of a uniform flat tax of 13 percent on all Americans.
最大的一项努力——旨在规范统一印度琳琅满目的重重可怕税收而制定的全印度商品及服务税，已被延期了一年，直到2012年四月才开始生效。
The biggest, an effort to prune the country's dreadful thicket of indirect taxes into a , an all-India Goods and Services Tax, has been pushed back by a year, to April 2012.
布朗也会从他对国家保险的变化中受益，他使收入水平和收入税系统一起受限于国家保险。
Mr Brown will also gain from changes he is making to national insurance, aligning the income levels subject to it with those in the income-tax system.
统一内外资企业和个人城建税和教育费附加等制度。
We will extend the urban construction and maintenance tax and education surcharges from Chinese to foreign enterprises and citizens.
ACEA主张将汽车流转税同二氧化碳排放统一起来，制定关键性标准，以便给消费者以简单、明确的信息。
ACEA advocates a harmonisation of car circulation taxes with CO2 emissions as the key criterion, to send simple and clear signals to consumers.
保罗·克鲁格曼：统一的所得税率(a)对于大多数人来说会比现在付的税更高或者(b)比现行制度征收少得多的税收。
PAUL KRUGMAN: a flat tax would either (a) be much higher for most people than the tax they currently pay or (b) raise much less revenue than the current system.
六是统一银行银行业和证券业内外所得税制及税收优惠，全面征收资本利得税，实现税制公平。
Six, unit bank and securities industry inside and outside gains tax system together favorable tax, collect the capital profit tax completely, realize impartial taxs.
关税号码可确保全球产品分类的统一，为了进行估税，在正式托运凭证上必须填写关税号码。
Required on official shipping documents for tax assessment purposes, a tariff code ensures uniformity of product classification world wide.
通常自由贸易协定谈判的做法是所有成员通过谈判达成统一降税安排，最终形成一个自贸区。
The usual method of a free trade agreement negotiation is that all members negotiate to reach a uniform tariff reduction arrangement and finally form a free trade zone.
我国现行房地产税收存在“费挤税”、税收在房地产业的分布结构不合理、税项设置欠科学、内外资房地产企业税制不统一等问题。
In real estate there are problems such as charges replacing taxes, unreasonable tax structure, incomplete tax items and non-unified tax systems between foreign and domestic real estate enterprises.
所得税会计研究的核心问题是不同处理方法的选择和运用，此问题就世界范围来看没有统一的标准。
The kernel question of the income taxes accounting research is how to select and apply the different method. So far, seen from the whole world, there is not a unified standard about the question.
从整体上看，现行增值税增强了税收的统一性和严肃性，有利于企业的平等竞争。
On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
两税合并的核心方案在于实行统一的企业所得税税率，对内、外资企业均按照25%的税率征收企业所得税，同时进一步调整税收优惠。
The reform scheme is made to comply with the two tax in accord. Except for applying uniform tax rate25%, favorable tax policies will be balanced further more.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
为了解决这些问题，2008年实行了新企业所得税法，统一了内外资企业所税。
In order to solve these problems, our government introduced a new enterprise Income Tax Law in 2008, all of enterprises have the same policies.
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