工商税

事实上，所得税、农业税、包括关税的工商税与经济增长显著负相关。

In fact , income tax , agricultural tax , industrial and commercial tax are negative relation with economic growth .

论华中抗日根据地鄂豫边区的工商税及关税鄂东部分地区方言中日母字发音规律调查

Survey on the Fax of Hubei-Henan Border Region in Central China ; Investigation on the Pronunciation Rules of Rimu Characters in Eastern Hubei Dialect

西欧如英国、西班牙仍以工商税居于主导是毫无疑义的。

In the Western Europe , such as England , Spanish , there was no doubt that the industry-business tax still occupied the leading position .

在我国，营业税作为一个独立的税种已经存在了近三十年，脱胎于工商税的营业税从产生到今天，经历了不断地修改与完善。

In China , the business tax , as a separate categories of taxes , has existed for nearly thirty years , emerged from commercial tax , from generation to now , the business tax experienced constant revision and improvement .

其余的进口货物，都免征工商统一税。

The remaining imported goods shall all be exempt from consolidated industrial and commercial tax .

其他产品都不再征收工商统一税。

No other products shall any longer be subject to consolidated industrial and commercial tax .

本办法所称的进口税，包括关税和工商统一税。

The import duties referred to in these rules include both Customs duties and industrial and commercial consolidated taxes .

外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。

I.Consolidated industrial and commercial tax is levied at a5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure .

属于国家限制进口的交通工具、耐用消费品、照章征收工商统一税；

Those means of transportation and durable consumer goods whose importation is restricted by the state shall be subject to consolidated industrial and commercial tax according to regulations .

事业单位工作人员收入分配制度改革初探从事银行、保险业取得的收入，按照百分之三的税率征收工商统一税。

Consolidated industrial and commercial tax shall be levied at a tax rate of 3 % on the earnings of enterprises engaged in the banking and insurance businesses .

外汇贷款业务以外的其他金融业务收入，按收入全额征收工商统一税，税率为5%；

Consolidated industrial and commercial tax is levied in full amount of the incomes from other financial businesses than foreign exchange loan business at a 5 percent tax rate ;

客商个人从特区进入内地携带自用的行李物品，在合理数量内免征工商统一税。

Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidated industrial and commercial tax .

客商个人携带进口自用的烟、酒、行李物品、安家用品，在合理数量内免征工商统一税。

Reasonable quantities of tobacco , alcoholic beverages , baggage articles and household articles brought in by individual investors for personal use shall be exempted from consolidated industrial and commercial tax .

（五）老市区企业生产的出口产品，除国家限制出口的产品以外，免征工商统一税；

Products for export produced by old urban district enterprises , other than those whose export is restricted by the state , shall be exempted from consolidated industrial and commercial tax ;

特区人民政府也可以自行确定对少数产品照征或者减征工商统一税；

The special zone people 's governments may also decide themselves to levy consolidated industrial and commercial tax on a small number of products at the regular rate or at a reduced rate .

中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税和工商统一税的暂行规定。

Interim provisions of the State Council of the people 's Republic of China concerning the reduction of and exemption from enterprise income tax and consolidated industrial and commercial tax in the special economic zones and14 coastal port cities .

进口各种矿物油、烟、酒和其它各种生活用品，按照税法规定的税率减半征收工商统一税。

Consolidated industrial and commercial tax shall be levied at half the tax rates stipulated in the tax law on various kinds of imported mineral oils , tobacco , alcoholic beverages and various other kinds of articles for daily use .

九特区企业从事商业、交通运输业、服务性业务取得的收入，应当按照税法规定的税率征收工商统一税；

9 consolidated industrial and commercial tax shall be levied according to the tax rates stipulated in the tax law on earnings obtained by special zone enterprises engaged in commerce , communication and transportation , and businesses of a service nature .

生存意义的关怀与探寻&读冯至《十四行集》的一个视角有关工商统一税的减征、免征，自一九八四年十二月一日起施行。

Exploring the Meaning of Existence & A Perspective in the Study of The Collections of Sonnet by Fengzhi ; those concerning the reduction of and exemption from consolidated industrial and commercial tax shall go into effect on December 1 , 1984 .

城乡个体工商业户所得税

Income tax of urban and rural self-employed industrial and commercial households

生产销售民族必需品的集体、个体工商企业免征工商税。

Collective and private industrial commercial enterprises which produce and sell national necessities are exempt from industrial and commercial taxes .

对于一切有益于国民经济的工商业征收营业税，必须以不妨碍其发展为限度。

The transactions tax on the industry and commerce which are beneficial to the national economy should be levied only to the extent that it does not hamper their development .