assessed rateable or taxable value 征税估价和资产的应纳税价值
taxable added value 应税增值额
Value added tax taxable labour 增值税应税劳务
Following the submission of your import return, you will receive a "notification of motor vehicle provisional taxable value" of your vehicle from the customs and excise department.
你提交进口申报表后,香港海关会向你发出车辆临时应课税价值通知书。你在运输署申请首次登记你的车辆时,须提交该车辆临时应课税价值通知书。
Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.
纳税人应税消费品的计税价格明显偏低又无正当理由的,由主管税务机关核走其计税价格。
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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