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- Duty reduction or exemption granted for goods is a tariff preference measure that the state gives to the qualified enterprises and units. 減免稅貨物是國家對符合條件的企業(yè)、單位而實(shí)施的一項稅收優(yōu)惠措施。
- Goods and articles enjoying duty reduction or exemption in accordance with the international treaties to which the People's Republic of China is either a contracting or an acceding party. （六）中華人民共和國締結或者參加的國際條約規定減征、免征關(guān)稅的貨物、物品。
- Legal Duty Reduction or Exemption 法定減免
- Duty reduction or exemption shall be granted for import or export goods and inward or outward articles listed below: 下列進(jìn)出口貨物、進(jìn)出境物品，減征或者免征關(guān)稅：
- other goods and articles specified by law as items for duty reduction or exemption;and 法律規定減征、免征關(guān)稅的其他貨物、物品；
- Goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval; 減免稅貨物經(jīng)批準轉讓或者移作他用的;
- Duty reduction or exemption may be granted for import and export goods of the Special Economic Zones and other specially designated areas 經(jīng)濟特區等特定地區進(jìn)出口的貨物,可以減征或者免征關(guān)稅。
- What kind of tax do you apply for a reduction or exemption)? 您申請減免的是哪一種稅款?
- What procedures should I go through for a tax reduction or exemption)? 請問(wèn)如何辦理減免稅手續?
- 6) Goods and articles enjoying duty reduction or exemption in accordance with the international treaties to which the People's Republic of China is either a contracting or an acceding party. （六）中華人民共和國締結或者參加的國際條約規定減征、免征關(guān)稅的貨物、物品。
- The coverage of specific tariff reduction or exemption was provided for by the State Council. 具體減免稅政策由國務(wù)院規定。
- Xie Qing answers questions about how to go through procedures for a tax reduction or exemption. 謝青回答有關(guān)辦理減免稅手續的問(wèn)題。
- Approvals of tax reduction or exemption by any locality which exceeds its respective authority shall cease immediately. 對各地越權批準減免稅的,應立即停止執行。
- A taxpayer may submit a written application for tax reduction or exemption to the tax authorities in accordance with the law or the administrative regulations. 第二十一條納稅人可以依照法律、行政法規的規定向稅務(wù)機關(guān)書(shū)面申請減稅、免稅。
- The reduction or exemption of taxes on all aforesaid items that have already been approved shall be suspended and normal collection resumed as of January 1, 1989. 上述各項，已經(jīng)批準減免稅的，一律從1989年1月1日起停止執行，恢復征稅。
- A contractual joint venture shall, in accordance with state provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption. 合作企業(yè)依照國家有關(guān)稅收的規定繳納稅款并可以享受減稅、免稅的優(yōu)惠待遇。
- If the assessable volume has not been accounted for separately or cannot be accurately provided, no reduction or exemption shall be granted. 未單獨核算或者不能準確提供課稅數量的，不予減稅或者免稅。
- Article 9 The goods imported by Chinese-foreign cooperative enterprises with a tax reduction or exemption may not be sold or transferred without authorization. 第九條 中外合作經(jīng)營(yíng)企業(yè)減、免稅進(jìn)口的貨物，不得擅自出售或轉讓。
- A taxpayer enjoying tax reduction or exemption benefits shall lodge tax returns in accordance with regulations during the tax reduction or exemption period. 納稅人享受減稅、免稅待遇的,在減稅、免稅期間應當按照規定辦理納稅申報。
- According to the national tax law, the approved High and New-tech Enterprises in the National High-tech Industrial Development Zone will enjoy the reduction or exemption of enterprise income tax. 我國稅法規定,國家高新區內經(jīng)認定的高新技術(shù)企業(yè)享受企業(yè)所得稅減免的優(yōu)待。
