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纳税后价格 [nà shuì hòu jià gé]
price after tax
- 1994年1月1日开始施行的《中华人民共和国增值税暂行条例》规定，纳税人出口商品的增值税税率为零，对于出口商品，不但在出口环节不征税，而且税务机关还要退还该商品在国内生产、流通环节已负担的税款，使出口商品以不含税的价格进入国际市场根据《增值税暂行条例》规定，企业产品出口后，税务部门应按照出口商品的进项税额为企业办理退税，由于税收减免等原因，商品的进项税额往往不等于实际负担的税额，假如按出口商品的进项税额退税，就会产生少征多退的问题，于是就有了计算出口商品应退税款的比率—————出口退税率。
Began to apply on January 1, 1994 " value added tax of People's Republic of China is temporary byelaw " regulation, the tax rate of value added tax that taxpayer exporter tastes is 0, to exporting goods, not only exporting link not levy, and the tax authority returns this commodity to be in even domestic production, current link already the imposition of the burden, exert mouth commodity enters international market ground with containing the value of duty " value added tax is temporary byelaw " regulation, after company product is exported, duty Wu branch should deal with drawback for the enterprise according to the input tax that exports goods, wait for a reason as a result of taxation derate, the input tax of commodity often is not equal to the amount of tax to be paid of actual burden, if press the input tax drawback that exports goods, ask for the issue that removes more less with respect to meeting generation, the rate that had computation to export commodity to should return tax payment then -- -- , exit withdraws tax rate.
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中国词汇量第二的英语词典
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