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。
The import duties referred to in these rules include both Customs duties and industrial and commercial consolidated taxes.
本办法所称的进口税,包括关税和工商统一税。
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%。
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