... 指定用途补助金:earmarked grant 指定利率规则:specified rate rules 指导性汇率:guiding exchange rate ...
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... specific sum 指明款项 specified rate rules 指定 利率规则 specified tax 指明税项 ...
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Article 15 the VAT payable on goods imported by taxpayers shall be calculated according to the composite taxable value and the VAT rate as specified in Article 2 of these Rules, with no deductions.
第十五条纳税人进口货物,按照组成计税价格和本条例第二条规定的税率计算应纳税额,不得抵扣任何税额。
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