|
|
| 1. | The accounting unit has regressed from the commune through the production brigade to the production team, because only by stepping back can they go forward. |
| 公社核算退为大队核算，大队核算又退为生产队核算，退了才能前进。 |
|
|
| | |
| 2. | If the sales amounts have not been accounted for separately, the higher tax rate shall apply. |
| 未分别核算销售额的，从高适用税率。 |
|
|
| | |
| 3. | Otherwise, the tax department shall apply the highest rate in computing the Business Tax: payable. |
| 未分别核算营业额的，适用最高税率。 |
|
|
| | |
| 4. | For taxpayers that have not accounted for separately or cannot account for accurately, the taxable services and goods and non-taxable services shall together be subject to Value Added Tax, and Business Tax shall not be levied. |
| 不分别核算或者不能准确核算的，其应税劳务与货物或者非应税劳务一并征收增值税，不征收营业税。 |
|
|
| | |
| 5. | 26 [和合]七日祭司洁净坛，坛就洁净了；要这样把坛分别为圣。 |
| NIV] For seven days they are to make atonement for the altar and cleanse it; thus they will dedicate it. |
|
|
| | |
| 6. | examine and calculate |
| 核算 |
|
|
| | |
| 7. | general price level accounting; price level accounting |
| 综合物价水平核算;物价水平核算 |
|
|
| | |
| 8. | The specific tax rates applicable to taxpayers engaged in entertainment businesses shall be determined by the People's governments of the provinces, autonomous regions and municipalities directly under the central government within the range prescribed by these Regulations. |
| 第三条纳税人兼有不同税目应税行为的，应当分别核算不同税目的营业额、让额、售额(下简称营业额)未分别核算营业额的，从高适用税率。 |
|
|
| | |
| 9. | Handbook on National Accounting: Public Sector Accounts |
| 国民核算手册：公共部门核算 |
|
|
| | |
| 10. | Intersecretariat Working Group of National Accounts |
| 秘书处间国民核算工作组(核算组) |
|
|
| | |