The remaining imported goods shall all be exempt from consolidated industrial and commercial tax.
其余的进口货物,都免征工商统一税。
No other products shall any longer be subject to consolidated industrial and commercial tax.
其他产品都不再征收工商统一税。
"A foreign investment enterprise...may apply to authorities and may enjoy, if the application is approval, reduction or exemption of the consolidation industrial and commercial tax."
外商投资企业…经企业申请,税务部门批准,可减征或免征工商统一税。
Customs duty and consolidated industrial and commercial tax (tax on products, or tax on added value) on the import and export goods of the bonded area shall be handled in accordance with the following provisions:
保税区的进出口货物,其关税和工商统一税(产品税或增值税),按以下规定办理:
Article 71 Imports by a joint venture of the following materials shall be exempt from Customs duty and from the industrial and commercial consolidated tax:
第七十一条 合营企业进口下列物资免征关税和工商统一税:
Consolidated industrial and commercial tax shall be levied at a tax rate of 3% on the earnings of enterprises engaged in the banking and insurance businesses.
从事银行、保险业取得的收入,按照百分之三的税率征收工商统一税。
Consolidated industrial and commercial tax shall be levied at half the tax rates stipulated in the tax law on various kinds of imported mineral oils, tobacco, alcoholic beverages and various other kinds of articles for daily use.
进口各种矿物油、烟、酒和其它各种生活用品,按照税法规定的税率减半征收工商统一税。
those concerning the reduction of and exemption from consolidated industrial and commercial tax shall go into effect on December 1, 1984.
有关工商统一税的减征、免征,自一九八四年十二月一日起施行。
Those means of transportation and durable consumer goods whose importation is restricted by the state shall be subject to consolidated industrial and commercial tax according to regulations.
属于国家限制进口的交通工具、耐用消费品、照章征收工商统一税;
Consolidated industrial and commercial tax is levied in full amount of the incomes from other financial businesses than foreign exchange loan business at a 5 percent tax rate;
外汇贷款业务以外的其他金融业务收入,按收入全额征收工商统一税,税率为5%;
Reasonable quantities of tobacco, alcoholic beverages, baggage articles and household articles brought in by inpidual investors for personal use shall be exempted from consolidated industrial and commercial tax.
客商个人携带进口自用的烟、酒、行李物品、安家用品,在合理数量内免征工商统一税。
Reasonable quantities of baggage articles that inpidual investors bring into the interior from the special zones for their own use shall be exempted from consolidated industrial and commercial tax.
客商个人从特区进入内地携带自用的行李物品,在合理数量内免征工商统一税。
(6) Products for export produced by development zone enterprises, other than those whose export is restricted by the state, shall be exempted from consolidated industrial and commercial tax;
(六)开发区企业生产的出口产品,除国家限制出口的产品以外,免征工商统一税;
Products for export produced by development zone enterprises, other than those whose export is restricted by the State, shall be exempt from consolidated industrial and commercial tax;
开发区企业生产的出口产品,除国家限制出口的产品以外,免征工商统一税;
(5) Products for export produced by old urban district enterprises, other than those whose export is restricted by the state, shall be exempted from consolidated industrial and commercial tax;
(五)老市区企业生产的出口产品,除国家限制出口的产品以外,免征工商统一税;
The special zone people's governments may also decide themselves to levy consolidated industrial and commercial tax on a small number of products at the regular rate or at a reduced rate.
特区人民政府也可以自行确定对少数产品照征或者减征工商统一税;
Since it is a trend to form a unified tax institution program, so, the transition of Tax Law becomes important.
取消农业税后必然要实行城乡统一的工商税制。
The Design and Implementation of Internet Commerce, Industry and Returns Subsystem;
网上工商及报税子系统的设计与实现