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- Taxpayer: what do you mean by the taxable services? 纳税人：什么是应税业务?
- What do you mean by the taxable services? 纳税人:什么是应税业务?
- Taxpayer:what do you mean by the taxable services? 纳税人:什么是应税业务?
- Defining the taxable services within China. 界定境内应税劳务的概念。
- Sale of goods or taxable services by small-scal e taxpayers. （三）小规模纳税人销售货物或者应税劳务的。
- Articke 12 The rate leviable on the small-scale taxpayers goo ds or taxable services shall be 6%. 第十二条小规模纳税人销售货物或者应税劳务的征收率为6%25。
- Goods purchased or taxable services that are consumed for work in progress or finished goods of abnormal losses. （三）非正常损失的在产品、产成品所耗用的购进货物或者应税劳务；
- Goods purchased or taxable services consumed in the production of work-in-progress or finished goo ds which suffer abnormal losses. （六）正常损失的在产品、成品所耗用的购进货物或者应税劳务。
- Small-scale taxpayers engaged in selling goods or taxable services shall use a simplified method for calculating the tax payable. 第十一条小规模纳税人销售货物或者应税劳务,实行简易办法计算应纳税额。
- For taxpayer providing processing, repairs and replacement services (hereinafter referred to as “taxable services”), the tax rate shall be 17%. （四）纳税人提供加工、修理修配劳务（以下称应税劳务），税率为17%25。
- Article 3 For taxpayers dealing in goods or providing taxable services with different tax rates shall be acco -unted for separately. 第三条纳税人兼营不同税率的货物或者应税劳务，应当分别核算不同税率货物或者应税劳务的销售额。
- A taxpayer providing taxable services shall report and pay the tax to the local administration of taxation of the place where its/his organization is located or domiciled. （一）纳税人提供应税劳务应当向其机构所在地或者居住地的主管税务机关申报纳税。
- All enterprises and individuals engaged in provision of taxable services, transfer of intangible assets or in sales of immovable properties within the territory of the PRC. 在中国境内提供应税劳务、转让无形资产和销售不动产的单位和个人。
- For sales of goods or taxable services, it is the date on which the sale amount is received or the vouchers for collecting the sale amount are obtained. （一）销售货物或者应税劳务，为收讫销售款项或者取得索取销售款项凭据的当天；
- Generally eaking ,the busine tax is levied on the taxable service ,the tra fer of intangible a et and sale of the immovable property within china . 一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
- Article 7 Where the price used by the taxpayer in selling goods or taxable services is obviously low and witho ut proper justification , the sales amount shall be determined by the competent tax authorities. 第七条纳税人销售货物或者应税劳务的价格明显偏低并无正当理由的，由主管税务机关核定其销售额。
- Article 4 For taxpayers providing taxable services, transferring intangible assets or selling immovables, the tax payable shall be computed according to the turnover and the applicable tax rates. 第四条 纳税人提供应税劳务、转让无形资产或者销售不动产，按照营业额和规定的税率计算应纳税额。
- Generally eaking, the busine tax is levied on the taxable service, the tra fer of intangible a et and sale of the immovable property within china. 一般地说，提供应税业务、让无形资产和出卖不动产都要交纳营业税。
- I will try my best. Generally speaking, the business tax is levied on the taxable service, the transfer of intangible asset and sale of the immovable property within china. 尽我所能吧!一般地说,提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
- Tax official: I will try my best. Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and sale of the immovable property within china. 税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。
