按值稅 的英文怎麼說

中文拼音 [ànzhíshuì]
按值稅 英文
ad valorem duty
  • 按 : Ⅰ動詞1 （用手或手指壓） press; push down 2 （壓住; 擱下） leave aside; shelve 3 （抑制） restrain...
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  1. Bill and value added tax, the relation of income tax : you are make out an invoice square, press those who go out not to contain taxes specified number of course, computational value added tax ( if be average taxpayer, still involve those who get bill of replenish onr ' s stock to touch discount a problem ) if be to receive a bill square, bill closes much, mix more with respect to existence charge cost is big, profit decreases relatively

    發票和增值稅，所得稅的關系：你是開票方，當然就按開出的不含稅金額，計算增值稅（假如是一般納稅人，還涉及收到進貨發票的抵扣問題）假如是收票方，發票收多了，就存在費用多和成本大，利潤就相對減少。
  2. Particular way is : it is plan tax basis with commodity sale, the tax rate consideration that provides according to tax law gives commodity to answer the appreciation the amount of tax to be paid of the burden, deduct next goods and materials is bought outside be being used to produce commodity place cost ( wait like raw material, fuel, running stores ) before pull current understands link already the value added tax of pay, the remaining sum after deducting is an enterprise to answer ratal

    具體做法是：以商品銷售額為計稅依據，按照稅法規定的稅率計算出商品應負擔的增值稅額，然後扣除為生產商品所耗用外購物資（如原材料、燃料、低值易耗品等）在以前生產流通環節已繳納的增值稅，扣除后的余額為企業應納稅額。
  3. Article 7 the " temporary difference " shall refer to the difference between the carrying amount of an asset or liability and its tax base

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  4. Article 6 the " tax base of an liability " shall refer to the carrying amount of a liability minus the amount that can be deducted according to the tax law when the amount of taxable income is calculated in the future period

    第六條負債的計稅基礎，是指負債的賬面價值減去未來期間計算應納稅所得額時按照稅法規定可予抵扣的金額。
  5. 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。
  6. 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。
  7. And those online shops engaging in buying & selling goods, includes buying & selling used goods should pay 4 % of vat, and no input tax can be credited

    而從事買進賣出，包括買進的是舊貨，賣出的也是舊貨的店家也要繳納增值稅，這些交易一律按4的徵收率減半徵收增值稅，且不得抵扣進項稅額。
  8. Normal vat payers doing old and waste materials business have the right to require deduction of input tax calculated on the money amount for purchase indicated in the purchase document

    40從事廢舊物資經營的增值稅一般納稅人收購廢舊物資，有按收購憑證上註明的收購金額計算進項稅額予以扣除的權利。
  9. 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。
  10. Normal vat payers have the right to calculate and pay taxes with different tax rates on condition of separate accounting

    37增值稅一般納稅人在分別核算的前提下，有按不同適用稅率計算、繳納稅款的權利。
  11. Article 9 where taxpayers purchasing goods or taxable services have not obtained and kept the vat credit document in accordance with the regulations, or the vat payable and other relevant items in accordance wit h the regulations are not indicated on the vat credit document, no input tax shall be credited against the output tax

    第九條納稅人購進貨物或者應稅勞務，未按照規定取得並保存增值稅扣稅憑證，或者增值稅扣稅憑證上未按照規定註明增值稅額及其他有關事項的，其進項稅額不得從銷項稅額中抵扣。
  12. 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。
  13. Article 3. the land value - added taxes are levied on increased values the taxpayers derive from the transference of the real estate at rates specified in article 7 of these regulations

    第三條土地增值稅按照納稅人轉讓房地產所取得的增值額和本條例第七條規定的稅率計算徵收。
  14. As for an item that has not been recognized as an asset or liability, if its tax base can be determined in light of the tax law, the difference between the tax base and its carrying amount shall also be a temporary difference

    未作為資產和負債確認的項目，按照稅法規定可以確定其計稅基礎的，該計稅基礎與其賬面價值之間的差額也屬于暫時性差異。
  15. When processing an export vat refund application for commodities mentioned in the first bullet of this notice, the tax authorities should use the electronic information system related to vat invoices to review the export vat refund according to article 6 of guoshuifa [ 2004 ] no. 64

    五、稅務機關受理本通知第一條規定的出口貨物出口退稅申報后，應按照《國家稅務總局關于出口貨物退（免）管理有關問題的通知》 （國稅發[ 2004 ] 64號）第六規定，使用增值稅專用發票相關電子信息審核出口退稅。
  16. 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。
  17. The mixture that is value added tax sells behavior, since be average taxpayer, should according to 17 % computation

    是增值稅的混合銷售行為，既然是一般納稅人，應該按照17 %計算
  18. Vat invoices obtained by export enterprises from the tax authorities must be verified according to the relevant administrative measures relating to vat invoice verification

    四、出口企業取得的稅務機關代開增值稅專用發票，應按照增值稅專用發票認證管理的有關規定辦理認證手續。
  19. 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。
  20. In accordance with the provisions of laws and regulations of china and tianjin, both parties afford legal taxes separately, all of which are in connection with the transfer and the property right certificate, including, without limitation to, sales taxes, land vat, corporate income taxes, contract taxes, stamp taxes and transaction fees

    因甲方向乙方轉讓商品房並由乙方取得商品房的房地產權證所發生的一切法定稅費，包括但不限於營業稅、土地增值稅、企業所得稅、契稅、印花稅、交易費等，均由甲乙雙方按照國家和天津市有關法律規定各自承擔。
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