business sales tax 中文意思是什麼
business sales tax
解釋
工商營業稅-
The 23rd production, operation is small the taxpayer that does not have the ability that build zhang truly again, meeting personnel builds the wealth that can invite the professional orgnaization that pursues business of accountant representative charge to an account via approval to perhaps be approbated via the tax authority for you zhang and conduction zhang wu ; invite afore - mentioned orgnaizations or personnel has real difficulty, via approval of prefectural above tax authority, can the regulation according to the tax authority, establish proof of income and expenses register of sales of stickup book, stock or royalities charges unit
第二十三條生產、經營規模小又確無建賬能力的納稅人，可以聘請經批準從事會計代理記賬業務的專業機構或者經稅務機關認可的財會人員代為建賬和辦理賬務；聘請上述機構或者人員有實際困難的，經縣以上稅務機關批準，可以按照稅務機關的規定，建立收支憑證粘貼簿、進貨銷貨登記簿或者使用稅控裝置。 -
But the market develops cost by very big premise is market development, so this charge is very aboveboard, and dinner party cost is different, national treasurer method has net specified number of formulary annual sales revenue to reach its in 15 million yuan the following, the forehead deducts not to exceed sales revenue net specified amount before business treats fee tax thousand 5, more than 15 million yuan, the forehead is deducted not to exceed thousand before duty 3
但市場開發費由個很大的前提就是市場開發啊，所以這個費用是很光明正大的，而應酬費就不一樣了，國家會計法有規定全年銷售收入凈額在1500萬元及其以下的，業務招待費稅前扣除額不超過銷售收入凈額的千分之5 ，超過1500萬元的，稅前扣除額不超過千分之3 。 -
Under the condition that chinese current turn over tax system is not subject to a structural reform, on - line transactions of digital products should be identified not as sales of goods in the sense of value - added tax, but as the supply of services or transfer of intangible property respectively for business tax purposes according to specific transaction circumstances
在我國現行流轉稅體制未進行結構性的改革調整的情況下，在線交易的數據化產品提供，不宜視為增值稅意義上的銷售貨物行為，而應該區別具體情況，分別確定為營業稅意義上的提供服務或轉讓無形財產交易。 -
The ministry of finance is encouraging the development of remote islands including gimmeng ( kimmen ), mazo ( matsu ), _ pne / o ( penghu ), . lieg deo ( green island ), and _ lan = su ( lanyu ), by offering incentives in the form of exemptions for individual income tax for five years, no sales tax, and no business income tax
財政部為著鼓勵郎去開發一寡離島?包括金門、馬祖、澎湖、綠島、蘭嶼?乎去開發耶個人有五年免?綜合所得稅?嘛乎事業免?營業稅、營利所得稅。 -
Current year tax expense relating to merchandise sales or business operations
本年度銷售銷貨或營業稅金 -
With 20, 000m2 of floor area, 100, 000m2 of building area, including a product exhibition and trading center combining exhibition, business negotiation and business meeting, a enterprise service center for one stop service combining base management, industrial and commercial and administration, customs, tax affairs and trading, a r & d center for mould technology combining mould manufacturing technology research and development, test and inspection, consultation and enterprise technical service, a mould technology training center for training professional people including senior technical staff, senior sales and marketing staff and senor technicians, and an information service platform combing the synergetic data exchange and corporations interaction to achieve cad / cam / cae / capp, electronic commerce, “ corporation database of mechanical industry ”, “ database of mechanical and electrical products ”, “ database of talents resource for mechanical industry ”, “ database of experts brain for mechanical industry ” as well as providing public information to the enterprises in the base
佔地面積2萬平方米，建築面積10萬平方米，包括集產品展示、貿易洽談、商務會議於一體的產品展示交易中心；集基地管理、工商行政、海關、稅務、經貿等一站式服務的企業服務中心；集模具製造技術研究開發、檢測、咨詢、企業技術服務於一體的模具科技研發中心；用於培養培訓高級工程技術人員、高級營銷管理人員、高級技術工人等專業人才的模具技術培訓中心；集實現cad / cam / cae / capp的異地協同數據交換和企業間的交互、電子商務、 「機械行業企業數據庫」 、 「機電產品數據庫」 、 「機械行業人才資源庫」 、 「機械行業專家腦庫」於一體並為基地企業提供公眾服務的信息服務平臺。 -
Economical data : estimated sales value of packing materials rmb50 million, transportation and related business billions and profit before tax could be 5 % of sales value
效益預測：可實現年各類包裝收入5000萬以上，物流營運和采購、交易量可達數億元，甚至數十億元，總利潤率可達5 % 。
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