1.
Analyses on the Differences Between Value-added Tax Regarded as Sales and Input Tax Turns;
增值税视同销售行为和进项税额转出差异辨析
2.
Input tax = Purchasing price x Deduction rate
进项税额＝买价×扣除率
3.
Discussion on the Confirmation of Both Tax on Sales and Value Added on Purchase and Accounting Disposal of Value Added Tax;
也谈增值税进项、销项税额的确认及会计处理
4.
The Confirmation of the Receipts Tax ,Sales Tax of the Value Added Tax and Accounting Treatment;
增值税进项、销项税额的确认及会计处理
5.
On accounting treatment of receipts tax of short supply and loss of purchased products;
论外购商品短缺与毁损进项税额的会计处理
6.
Responsibility6: Check for monthly VAT amount( special invoice， custom invoice， shipping invoice etc.)， amount of tax bureau confirm and book value.
职责六：每月增值税进项税额（用发票、关发票、费发票等）务认证金额和做账金额对账。
7.
Taxpayers constructing ordinary standard residences for sale, where the appreciation amount does not exceed 20% of the sum of deductible items;
纳税人建造普通标准住宅出售，增值额未超过扣除项目金额２０％的；
8.
Accounting Treatment of Input Tax Payable of Fixed Assets after the Expansion of VAT Deduction Scope;
扩大增值税抵扣范围后固定资产进项税额的会计处理
9.
The appreciation amount shall be the balance of proceeds received by the taxpayer on the transfer of real estate, after deducting the sum of deductible items as prescribed in article 6 of these Regulations.
纳税人转让房地产所取得的收入减除本条例第六条规定扣除项目金额后的余额，为增值额。
10.
a government tax on imports or exports.
政府征收的进出口税款项目。
11.
carry-over of foreign tax
外国税收扣除额结转
12.
"to sell, without Customs approval and payment of duties, Bonded goods imported by special permission or goods listed for special duty reduction or exemption which are in relatively large quantities or of a relatively high value."
未经海关许可并补缴关税,擅自出售特准进口的保税货物、特定减税或者免税的货物,数额较大的。
13.
Contents of Announcement: There is no company submitting application for Importation Tariff Rate Quota of banana Lot No.961.
公告事项：本次(61次)蕉输入关税配额，无厂商提出申请。
14.
2. A heavy progressive or graduated income tax.
2．征收高额累进税。
15.
That's more than we can allow you free.
那已经超出了免税限额。
16.
repair and outgoings allowance
修理及支出费用免税额
17.
shall issue a Certificate of Tax Collection or Exemption for Imported or Exported Goods as applied for by enterprises, no matter whether taxes are exempted, and deduct the quota of foreign exchange use accordingly.
均需根据企业的申请出具《进出口货物征免税证明》并扣减用汇额度。
18.
"But if the balance turns unfavorable, a country may impose tariffs, taxes, or quotas in an attempt to improve it."
但是，一旦贸易转为逆差，国家就会实行进口关税，其它税种，或者配额，以改进国家的贸易状况。