工商所得税 industrial-commercial income tax 工商统一税 consolidated industrial and commercial tax 工商统一所得税 consolidated industrial and commercial income tax ..
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Industrial and Commercial Consolidated Tax [税收] 工商统一税 ; [税收] 工商业统一税 ; 工商同一税
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.
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。
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%。
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.
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。
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