1)price excluding tax价外税
1.Although price excluding tax is implemented for current value-added tax in our country, we can t conclude that the tax is separated from price.我国现行增值税实行价外税征收,但不能因此而得出增值税金独立于价格而存在的结论。
2)surcharge[英]['s?:t?ɑ:d?][美]['s?'t?ɑrd?]过充电;超载;附加税;额外要价;附加费
3)tax price to be levied计税价格
英文短句/例句
1.Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。
2.Fully levy a sales tax on cigarettes on the basis of an authorized tax valuation对卷烟全面推行核定计税价格征收消费税办法
3.Under Article 6 the customs value is determined on the basis of the computed value.根据第6条，完税价格根据计算价格确定。
4.To calculate the value of something, especially for tax or insurance purpose计算某物的价格，尤其是为征税或保险进行估价
5.1. The customs value of imported goods under the provisions of this Article shall be based on a computed value.1． 根据本条的规定，进口货物的完税价格应依据计算价格确定。
6.The costs of such activities shall not, therefore, be added to the price actually paid or payable in determining the customs value.因此，在确定完税价格时，此类活动的费用不得计入实忖或应付价格。
7.Municipalities calculate taxable value for each land parcel after the valuation process is completed.市级机构在估价结束后计算每宗土地可收税价格。
8.slash prices [taxes, salaries]大幅削减价格 [税金,薪水]
9.ex quay duty unpaid未完税码头交货价格
10.low wages, taxes, prices, etc低的工资、 税率、 价格等
11.Prices include 15% VAT.价格中含有15%增值税.
12.Ad valorem duty or ad valorem tax从价税或按价值所计的税
13.4. No additions shall be made to the price actually paid or payable in determining the customs value except as provided in this Article.4． 除本条所规定的内容外，在确定完税价格时，不得将其他内容计入实付或应付价格。
14.Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor.委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；
15.Tax calculated according to the value of the goods tax根据纳税货物价值计算出的税
16.For taxable consumer goods sold by taxpayers where the sales amounts are computed in foreign currencies, the taxable amounts shall be converted into Renminbi according to the exchange rates prevailing in the foreign exchange market.纳税人销售的应税消费品，以外汇计算销售额的，应当按外汇市场价格折合成人民市计算应纳税额。
17."the duty-paying value of an export item shall be its normal FOB price, which shall Be approved By the Customs, minus the export duty"出口货物以海关审定的正常离岸价格扣除出口税为完税价格。
18.Sometimes prices vary according to particular state or local taxes.有时由于州税或地方税不同，价格也不同。
相关短句/例句
surcharge[英]['s?:t?ɑ:d?][美]['s?'t?ɑrd?]过充电;超载;附加税;额外要价;附加费
3)tax price to be levied计税价格
4)appraisal of Tax Law税法评价
5)land value tax地价税
6)Price and Tax Separated价税分离
1.The accounting mode of "Price and Tax Separated" is based on the Agency Doctrine.目前建立在“代理关系说”理论基础上的“价税分离”增值税会计模式违背了增值税的经济属性和会计内涵,割裂了增值税与利润的关系,损害了会计报表的内在规律。
延伸阅读
价外税jiawaishui价外税tax excluded in price 价内税的对称。税款不包含在商品价格内的税。是按照税收与价格的组成关系对税收进行的分类。一般说来，价外税是商品经济的产物。在市场经济条件下，生产经营者制订价格以生产价格为基础，生产价格由生产成本加平均利润两部分构成，这样国家以流通中商品为对象所征的税款,只能作为价格附加,成为价外税。为了某种特殊需要，中国对个别税种也采取价外税形式。如烧油特别税条例规定，由供油单位代收代缴的税款，采用价外税，以用油单位为纳税义务人在价外负担。通过这种征税方式，可直接调节烧油单位的经济利益，加速实现以煤代油的目标，又不会因此而增加原油、重油生产单位的负担和影响各种成品油价格的稳定。 价外税的优点是：价税分开，透明度高，有利于发挥价格和税收各自的独特作用，便于消费者对价格和税收进行监督，同时也便于企业根据市场情况确定价格。 （孙肇琨 李庆华）
