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Levying a 63 per cent ad valorem tax on all wines before value added tax.

更像是阻力——对所有红酒征收63%的从价税

The government is more of a hindrance than a help to the industry, levying a 63 per cent ad valorem tax on all wines before value added tax.

政府对于酒业而言,不是一个帮手,更像是阻力——对所有红酒征收63%的从价税,之后还要征收增值税。

In November 2008, the State Council of the principle of the Standing Conference considered and adopted the provisional regulations of the Republic of China on value added tax and decided to 2009 in the nationwide implementation of value added tax transformation scenarios.

2008年11月,国务院常务会议审议并原则通过了《中华人民共和国增值税暂行条例》,决定2009年在全国范围内推行增值税转型方案。

The Customs shall exempt import duties, tax for the import products and tax on the added value of products in accordance with the provisions on processing imported raw materials and parts and the real export volume of the processed products.

海关按照进料加工的有关规定,以实际加工出口数量,免征进口关税和进口环节产品税、增值税。

To the second hand installation, calculate drawback fund after deduct its working hours. 2、To new equipment and raw material, calculate drawback fund by the receipt of amount of tax on the value added tax invoice.

对其中二手设备按其提取折旧后的余额计算应退税款;2 、对新设备和原材料按增值税专用发票所列明的进项税额计算应退税款。

Ability-to-pay principle; Head Tax; benefit principle,tax progression; minimum of existence; source theory; comprehensive income theory; accretion theory; Markt income theory; principle of competement neutrality; sacrify theory; benefit theory

中文关键字量能原则;人头税;量益原则;累进税;维持生存最低需求;源泉理论;纯资产增加说;市场所得理论;竞争中立性原则;牺牲理论;用益理论

The current tax system, China's commercial banks business tax rate of 5% of sales.

现行的税收制度,中国的商业银行业务销售额的5%的税率。

Social security tax is pay roll tax ear marked to social security.

社会保障税是指定用于社会保障的工薪税。

Only about one-quarter of eligible tax able buildings were on the tax roll.

大约只有四分之一的可收税建筑在税收记录中。

Small labor supply elasticity is supposed to put much tax burden on labor while to increase the pressure on employment, and pay roll tax is supposed to engender a better income redistribution effect as labor market is much homogenous.

当劳动供给弹性较小时,税收主要由劳动力负担,而且可能会增加就业压力;工薪税在劳动同质程度较高时可以取得较好的再分配效应。

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