Most-favored-nation tax rate, Conventional tariff rates, Increment duty, Excise tax, tax reimbursement.

最惠国税率，协定税率，还有增值税，消费税，退税。

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The disabled personnel provide the repair to make repairs the service exemption increment duty personally.

残疾人员个人提供修理修配劳务免征增值税。

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The automobile, the motorcycle repair the repair parts shop (line) to provide the car wash service, it obtains the income should merge the collection increment duty.

汽车、摩托车修理修配厂（行）提供洗车服务，其取得的收入应合并征收增值税。

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Finally in the fiscal charge aspect, proposed the concrete implementation opinion and strengthens the increment duty tax payment management the countermeasure suggestion.

并在会计核算和税收管理方面，提出了具体的实施意见及加强增值税纳税管理的对策建议。

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Namely: The taxpayer purchases the income tax amount which the fixed asset occurs to permit in the increment duty tax amount which the production realizes arrives at the buckle.

即：纳税人购进固定资产发生的进项税额准予在投产后实现的增值税税额中抵扣。

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In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.

在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。

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In "should hand over the increment duty" in the classification item to additionally build "exits not delivered tax money", "to exit the multi-junction tax money" and so on subjects.

在“应交增值税”明细科目中增设“转出未交税金”、“转出多交税金”等科目。

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