按值征稅 的英文怎麼說
中文拼音 [ànzhízhēngshuì]
按值征稅
英文
valorem duty-
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。The foreign - invested enterprises handling exports except otherwise provided for may apply to tax authorities monthly for an approval of refund or exemption of value - added tax and consumption tax for themselves or acting as an export agent after customs declaration and listing of the goods as sales in their accounts upon the presentation of related documents
外商投資企業出口的貨物，除另有規定者外，可在貨物報關出口並在財務上做銷售後，憑有關憑證按月報送稅務機關批準退還或免征增值稅和消費稅。Cross - border sales - which are currently vat - free - could be taxed at a common standard rate of, say, 10 per cent, with individual countries free to set their own tax rates for final consumers
目前免征增值稅的跨境銷售可以按共同的標準稅率（比如說10 % ）征稅，而各國可自行確定對最終消費者徵收的稅率。If the proposal passes into law, any non - eu supplier with sales to eu consumers ( ie non - vat - registered buyers ) exceeding euros 100, 000 will have to register for vat in one eu member state ( any one ) and channel its eu supplies through that member state in a fiscal sense, charging vat at the rate obtaining in its chosen member state, and paying the vat collected to that state
如果這項建議通過成為法律，任何一個非歐盟供應商向歐盟消費者（即非注冊增值稅納稅人）銷售超過100000歐元就必須在一個歐盟成員國注冊成為增值稅納稅人並就其在歐盟銷售貨物向其注冊的歐盟成員國報告其財務情況，按其注冊國增值稅稅率征稅，由該成員國徵收稅款。Export - oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70 % or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the tax law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the tax law
七）外商投資舉辦的產品出口企業，在依照稅法規定兔征、減征企業所得稅期滿后，凡當年出口產品產值達到當年企業產品產值百分之七十以上的，可以按照稅法規定的稅率減半徵收企業所得稅。Where the built encouraged foreign invested enterprises, foreign invested research and development centers, foreign investment enterprises with advanced technology, in the original approved production management scope, import self using equipment and its complete technology, fittings and spare parts that cannot be produced at home or its performance cannot meet the requirements, the import duty and import links tax shall be exempt from or returned annually for 5 years according to related provisions
對已設立的鼓勵類外商投資企業、外商投資研究開發中心、先進技術型企業，在原批準的生產經營范圍內進口國內不能生產或性能不能滿足需要的自用設備及其配套的技術、配件、備件，可按規定免征或分五年返還進口關稅和進口環節增值稅。Inheritance tax is levied at 40 per cent of the value of the estate, after an exemption is made for the first ? ? 300, 000
遺產稅是按不動產價值的40 %徵收，低於300 ， 000英鎊的價值部分免征。分享友人