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.
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.
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