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| 81. | VAT and the Consumption Tax on imported goods were collected by General Customs Administration ("Customs") at the point of entry. |
| 对进口产品征收的增值税和消费税由海关总署（“海关”）在入境地征收。 |
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| 82. | "Decision of the Standing Committee of the NPC Regarding the Suppression of the Falsification,Counterfeiting,and Illegal Sale of Value-added Tax Invoices" |
| 全国人民代表大会常务委员会关于惩治虚开、伪造和非法出售增值税专用发票犯罪的决定 |
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| 83. | Falsely issuing or reselling illegally purchased exclusive value-added tax invoices or forged exclusive value-added tax invoices shall be convicted and punished respectively under articles 205, 206, and 207 of this law. |
| 非法购买增值税专用发票或者购买伪造的增值税专用发票又虚开或者出售的，分别依照本法第二百零五条、第二百零六条、第二百零七条的规定定罪处罚。 |
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| 84. | Our Tax programme provides an introduction to CGT on shares- we explain the basic principles of CGT calculations on the sale of shares by individuals. Mike Truman. |
| 解释资本增值税的基本原则及售卖股份后的计算方法。原版英文发音。 |
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| 85. | And those online shops engaging in buying& selling goods, includes buying& selling used goods should pay4% of VAT, and no input tax can be credited. |
| 而从事买进卖出,包括买进的是旧货,卖出的也是旧货的店家也要缴纳增值税,这些交易一律按4％征收率减半征收增值税,且不得抵扣进项税额。 |
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| 86. | Reduce excess billing charges and ensure proper duties, taxes and VAT assessed by customs |
| 降低过高的结算费用，确保海关合理估算关税、课税和增值税 |
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| 87. | Turnover represents the net invoiced value (excluding value-added tax) of merchandise sold after allowances for returns and discounts. |
| 营业额指扣除退货及折扣之售出货品发票净额(不包括增值税)。 |
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| 88. | According to our current tax law， a company engaging in production operations sales new goods online should pay17% of VAT。 |
| 我国税法规定,网上销售新货的生产经营型企业应缴纳17％增值税。 |
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| 89. | value added tax(tax on the rise in value of a product at each stage of its manufacture) |
| 增值税（随产品在各生产阶段增加价值而加徵的税款）. |
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| 90. | Of the total, the growth rate of VAT was 28.4 percent, of sales tax, 21.7 percent, of enterprise income tax, 45.8 percent, with 41.0 percent growth for personal income tax. |
| 其中，增值税增长28.4%、营业税增长21.7%、企业所得税增长45.8%、个人所得税增长41.0%。 |
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