catalogue value 中文意思是什麼
catalogue value
解釋
目錄價-
Value - added tax ( vat ) of domestically made equipment will be returned in full amount if foreign - invested enterprises purchase equipment in china and the equipment belong to tax exemption catalogue, and income tax of these enterprises will be credited in accordance with relevant stipulations ; their fixed assets can be allowed for accelerated depreciation after approval of taxation organizations ; and business tax will be exempted for the income gained from technology transfer
外商投資企業在國內購置設備,如該類設備屬免稅目錄范圍,可全額退還國產設備增值稅並按有關規定抵免企業所得稅;經稅務機關批準,允許其固定資產加速折舊;取得的技術轉讓收入免征營業稅。 -
To the foreign invested project that is in accordance with the encouraging items of the “ guide catalog for foreign investment industries ” and transfers technology, its own - use imported equipment within the total investment, except that belongs to the item of “ catalogue of imported commodity with no tax - free of foreign investment industries ”, are free of custom duty and value - added tax of import
對符合《外商投資產業指導目錄》鼓勵類並轉讓技術的外商投資項目,在投資總額內進口的自用設備,除《外商投資項目不予免稅的進口商品目錄》所列商品外,免征關稅和進口環節增值稅。
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