Thoughts on perfecting the consumption tax of our country;
关于完善我国消费税制的思考
Since 2001 May,the government began to add a consumption tax $1.
5元消费税 ,对白酒企业产生重大影响 ,主要有 :(1)经营业绩将大幅下降 ,对低档酒打击很大 ;(2)行业集中度提高 ,弱小白酒企业将被淘汰 ;(3)给名优白酒企业提供更大发展空间和机遇 ;(4)进一步加大技术创新 ,优化产业结构和产品升级换代 ,营造市场公平竞争环境。
The effect of excise tax control strategy on the supply chain system performance
消费税控制策略对供应链系统绩效的影响
following the economic growth of our country,the gap of citizen s income enlarged and it s necessary to levy upon the excise tax to the luxury go ods.
消费税对居民收入有调节作用。
Through introducing the calculation methods for the deduction from paid taxes in our country s excise system at the present time, the article probes into some existent problems, and brings forward the concretely corresponding ameliorated advice.
通过分析我国现行消费税制度对已纳税额扣除的计算方法 ,对其中存在的一些问题进行探讨 ,并提出相应的具体改进建
A comparative study of consumer taxation systems and enlightenment for China;
消费税制的国际比较及其对我国的启示
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。
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
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
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。
Part of the policies on consumption and business taxes will be readjusted.
调整部分消费税和营业税政策；
Customs and excise receipts rose 2.5 per cent.
关税及消费税收入提高了2.5%。
On Tax at Critical Point of Tax Planning in Consumption Tax Application
论纳税临界点在消费税筹划中的应用
For taxpayers exporting taxable consumer goods, the Consumption Tax shall be exempt, except as otherwise determined by the State Council.
对纳税人出口应税消费品，免征消费税;国务院另有规定的除外。
Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty.
个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。
Re-analysis to Objects of Tax Collection in International Tax Lawby Considering Consumption Tax
消费税视野下国际税法征税对象的再分析
On the Reform of China s Consumption Tax Levied On Luxury Consumption Guidance;
浅议我国消费税征收改革对奢侈品消费的引导
Influence of New Consumption Tax on Automobile Price and Consumption Behavior;
新消费税实施对汽车价格和消费行为的影响
On the Macroscopic Regulating Function for Consumption Tax and the Perfection of Our Country s Law of Consumption Tax;
论消费税的宏观调控功能与我国消费税法的完善