Examples from texts
Sale of goods or taxable services to consumers;向消费者销售货物或者应税劳务的；© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
For taxpayers who purchase goods or receive taxable services (hereinafter referred to as 'purchasing goods or taxable services'), VAT paid or borne shall be the input tax.纳税人购进货物或者接受应税劳务（以下简称购进货物或者应税劳务〉，所支付或者 负担的增值税额为进项税额。© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
If a small-scale taxpayer adopts the method of pricing by combining sales volume and taxed amount in selling goods or providing taxable labor services, its sales volume shall be computed according to the following formula:小规模纳税人销售货物或应税劳务采用销售额和应纳税额合并定价方法的，按下列公式 计算销售额-© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
If a taxpayer sells goods or taxable labor services in different tax rates and concurrently provides non-taxable labor services which are subject to consolidated value-added tax, the higher tax rate shall apply to non-taxable labor services.纳税人销售不同税率货物或应税劳务，并兼营应属一并征收增值税的非应税劳务的， 其非应税劳务应从高适用税率。© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
Any adjustments to the taxable items and tax rates shall be determined by the State Council.税目、税率的调整，由国务院决定。© 中国投资指南http://www.fdi.gov.cn/index.htm 29.06.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 29.06.2011
Sale of goods or taxable services by small-scale taxpayers.小规模纳税人销售货物或者应税劳务的。© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
For the loans granted by financial enterprises, the interests shall be computed on time and be included in the current taxable income.金融企业发放的贷款，应按期计算利息并计入当期应纳税所得额。© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
Goods purchased or taxable services used for non-taxable items;用于非应税项目的购进货物或者应税劳务；© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
The mineral bureau calculates the taxable mineral resource charges based on the sale amount, which is so accurate technically that can be deemed as an important indicator for taxpaying.矿管局以销售额作为计费依据计算征收矿产资源补偿费，从技术角度分析，其测 算的销售额具有相当的准确性，可以作为纳税评估的重要指标。© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
Insurance enterprises should include the taxable premium income and pay the business income tax in accordance with the total premium income of the insurance contract.保险企业应按保险合同的全额保费收入计入应税保费收入，缴纳企业所得税。© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
The following income from business operations of an enterprise may be determined by stages and used as the basis for the computation of taxable income:企业下列经营业务的收入可以分期确定，并据以计算应纳税所得额：© 中国投资指南http://www.fdi.gov.cn/index.htm 27.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 27.05.2011
Therefore, the entrusted enterprise may enjoy the preferential treatment of a taxable income deduction by an additional 50% of the expenditures incurred in its business of providing technology development services.因此，受托企业在提供技术开发服务业务中发生的成本费用支出，不得享受加计抵扣应纳税所得额50%的优惠待遇。© 中国投资指南http://www.fdi.gov.cn/index.htm 27.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 27.05.2011
Circular of the State Administration of Taxation on the Issues Related with the Offset Taxable Income on Technology Development Fee of Enterprises with Foreign Investment国家税务总局关于外商投资企业技术开发费抵 扣应纳税所得额有关问题的通知© 中国投资指南http://www.fdi.gov.cn/index.htm 17.05.2011© Invest in Chinahttp://www.fdi.gov.cn/index.htm 17.05.2011
Add to my dictionary
Not foundUser translations
No translations for this text yet.
Be the first to translate it!