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。

ROTTEN VEGETABLES \ 捡烂菜 Israelis collected vegetables used in a demonstration Monday in Jerusalem against the government's decision to charged value added tax on produce there.

周一，耶路撒冷发生示威活动，反对政府对当地产品加收增值税，照片上是以色列人在收集示威者使用的蔬菜。

Have brought forward some idea of perfect our country system of refunding taxes on exported goods here on the basis: Abiding by international common practice , starting with to reforming mechanism, brings export tax refund into duty on value added routine administration , makes button tax , refund of duty integration collect tax , duty-free , supports, realize the outlet goods ultimately zero tax rates, compete on international market impartially.

在此基础上，提出了完善我国出口退税制度的一些想法：遵循国际惯例，从改革机制入手，把出口退税纳入增值税常规管理，使征税、免税、抵扣税、退税一体化，最终实现出口货物零税率，在国际市场上公平竞争。〔关键词〕出口退税；国际惯例；机制，零税率；增值，退税率

Additional incentives include no taxation on foreign dividend income and capital gains tax exemption on the sale of subsidiaries.

其他激励措施还包括免除国外股息收入税，免除分公司转手后的资本增值税。

In accordance with the regulations, the taxpayer transferred to state-owned land use rights, buildings and fixtures on the ground and made to pay the land revenue should be in accordance with the law of value-added tax, by sale or transfer of one percent income levy.

按照规定，纳税人转让国有土地使用权，建筑物和固定设施的地面和支付的土地收益应当依照法律规定的增值税，由出售或转让收入征收1个百分点。

Been selling real estate in the land to pay the deed tax, the sale of housing have to pay sales tax and the corresponding cities have to pay taxes and maintenance of building profitable real estate business after the corporate income tax to pay the real estate business, as enterprises will have to pay taxes , it is impossible to incorporate within the scope of property tax, in the land transfer occurred during the land value-added tax should be paid by transferring the land, which has nothing to do and more buyers in any way related.

出售房地产的土地缴纳契税，出售住房缴纳营业税和相应的城市有纳税的建设和维护房地产业务盈利后，企业所得税缴纳的房地产业务，作为企业必须付税，这是不可能纳入范围之内的物业税，在土地转让过程中发生的土地增值税应通过转让土地，其中没有任何关系和更多的消费者在任何方式有关。

The joint venture will pay the business tax and the land appreciation tax on selling houses.

只对合资企业的房产销售征收营业税和土地增值税。

He avoided the capital gains tax by short selling .

他通过短期交易逃避资本增值税。

Foreign-invested enterprises engaged in crop farming, breeding, forestry, husbandry and aquatic produce are exempted of value-added tax for selling of their own agricultural products.

七、外商投资企业从事种植业、养殖业、林业、牧业、水产业，销售自产的农业产品免征增值税。

Third,the paper sets up a mathematical model for indirect tax shifting through algebraic method, it concludes a general rule on indirect tax shifting from VAT payers to others, the buyers only takes the full tax burden when there isn't any demand elasticity or full supply elasticity, and the sellers only takes the full tax burden when there is full supply elasticity or no demand elasticity, sellers and buyers share the tax burden respectively, the tax share amount has a straight line dependence to the commodity demand or supply elasticity, the proportion of indirect tax burden of sellers equal to the proportion between demand elasticity and the sum of demand and supply elasticity.

第三，本文用代数推理的办法推导出测算间接税税负转嫁的代数模型，从而得出增值税纳税人间接税税负转嫁的一般规律：销售者和购买者各自负担部分税负，其负担的份额取决于商品供求弹性的对比关系，销售者负担的间接税税负比例等于需求弹性系数占供求弹性系数之和的比例。

However, as the name（read－only memory）implies, CD disks cannot be written onorchanged in any way.

然而，正如其名字所指出的那样，CD盘不能写，也不能用任何方式改变其内容。

Galvanizes steel pallet is mainly export which suits standard packing of European Union, the North America. galvanizes steel pallet is suitable to heavy rack. Pallet surface can design plate type, corrugated and the gap form, satisfies the different requirements.

镀锌钢托盘多用于出口，替代木托盘，免薰蒸，符合欧盟、北美各国对出口货物包装材料的法令要求；喷涂钢托盘适用于重载上货架之用，托盘表面根据需要制作成平板状、波纹状及间隔形式，满足不同的使用要求。