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。
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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