Study on the Special Excise Tax of Jiangxi in the Period of the Republic of China (1928-1931)
民国时期江西特种消费税研究（1928-1931）
Being one of the categories of taxes that bears a special regulation function, consumption tax has become a heave burben.
消费税做为一个承担了特殊调节功能的税种,其税收负担较重。
Comparison between Two Methods for Dealing with Consumption Tax Credit;
已纳消费税抵扣的两种处理方法比较
The two main current sorts of tax-fuel duty and vehicle excise duty (VED)-do not do that well.
目前两种主要形式的税—燃油税和交通消费税—并不能达到这一目的。
In the turnover tax system, what's the relationship between the Business Tax, the Value-added Tax and the Consumption Tax?
您刚才谈到了流转税，在流转税体系中，营业税与增值税、消费税是怎样的一种关系？
Consumption Tax shall be collected by the tax authorities.Consumption Tax on the importation of taxable consumer goods shall be collected by the customs office on behalf of the tax authorities.
消费税由税务机关征收，进口的应税消费品的消费税由海关代征。
Matching among Income Gap,Consumption Features and Tax Policies
收入差异、消费特征与税收政策的有机匹配
The characteristics of tobacco production and consumption and raising tobacco tax in China
我国香烟生产消费的特点与增收香烟税
Be exempt from customs duties, value-added tax and consumption tax
免征关税、增值税和消费税
free consumption entry
免消费税输入申报单
the excise on beer/spirits/tobacco
啤酒[烈性酒/烟草]消费税
levy on environmentally harmful consumption
对环境有害消费征税
Exported goods were exempted from the Consumption Tax.
出口货物免征消费税。
On the Contrasting between Chinese and American Laws of Excise Tax and Reform of Chinese Excise Tax in the System of WTO;
中美消费税法比较与WTO体制下中国消费税改革
the customers for a particular product or service.
需要一种特殊的商品或服务的消费者。
Any adjustments to the Consumption Tax taxable items, tax rates (tax amounts) shall be determined by the State Council.
消费税税目、税率（税额）的调整，由国务院决定。
The Congress shall have power to lay and collect taxes, duties, imposts and excises.
国会有权规定并征收税金、关税、捐税和消费税。
The rate of taxation or rate of customs and excise duty is of great importance.
税率或进口关税和消费税的税率极为重要。