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 [税收] 工商统一税
Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.
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。
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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