劳务税 [
láo wù shuì]
[税收] service tax
- 园区事业以产品或劳务外销者,其营业税税率为零,并免徵货物税。
For export of products or services by a park enterprise, the business tax rate is zero and commodity tax shall be exempted therefore. - 下列项目的进项税不得从销项税中抵扣:非正常损失的购进货物及相关的应税劳务。
Input tax credit on the following item cannot be deducted from VAT payable from sales: abnormal loss of purchased goods and related taxable services. - 德国联邦财政部已经同意给予台商加值税退税优惠,退税率达货物或劳务价值的19%。
The German Federal Financial Department has agreed to give Taiwanese business entities the VAT tax refund with rebate rate of 19% of the value of goods or services.
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