追加關稅 的英文怎麼說
中文拼音 [zhuījiāguānshuì]
追加關稅
英文
additional duty-
Article 9. for the foreign enterprises listed in the encouraged sort and restricted b sort, their equipment and the technology and fittings together with equipment imported for self - use within the total investments ( including additional investments same in the following ), shall be exempted from tariff and import link duty
九、鼓勵類和限制乙類外商投資企業，在投資總額（包括追加投資，下同）內進口自用設備及隨設備進口的技術和配套件，除《外商投資項目不予免稅的進口商品目錄》所列的商品外，免徵關稅和進口環節稅。On 20 may, the state administration of taxation issued the circular on several issues on exemption of corporate income tax with the investment contributions by purchasing domestic made equipments by foreign invested enterprises and foreign enterprises which clarified the exemption of corporate taxes with production lines, integrated equipments, equipments simply assembled with imported spares, domestic made equipments purchased in additional investments, domestic made equipments investments in merger or separation of enterprises
5月20日，國家稅務總局下發關于外商投資企業和外國企業購買國產設備投資抵免企業所得稅若干問題的通知（國稅函[ 2005 ] 488號） ，就生產線、集成設備、進口料件簡單組裝后銷售的設備、追加投資項目所購買國產設備、以及合併、分立企業國產設備投資抵免企業所得稅的問題做了明確規定。However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods ; the customs may also levy a late fee of 5 / 10, 000 of the amount not levied, starting from the day of duty payment or access being granted to goods
但因納稅義務人違反規定造成少征或者漏征稅款的，海關可以自繳納稅款或者貨物放行之日起3年內追征稅款，並從繳納稅款或者貨物放行之日起按日加收少征或者漏征稅款萬分之五的滯納金。In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5 / 10, 000 of the amount not levied, starting from the day of duty payment
海關發現海關監管貨物因納稅義務人違反規定造成少征或者漏征稅款的，應當自納稅義務人應繳納稅款之日起3年內追征稅款，並從應繳納稅款之日起按日加收少征或者漏征稅款萬分之五的滯納金。分享友人