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。
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
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。
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
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。
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。
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。
slash prices [taxes, salaries]
大幅削减价格 [税金,薪水]
ex quay duty unpaid
未完税码头交货价格
low wages, taxes, prices, etc
低的工资、 税率、 价格等
Prices include 15% VAT.
价格中含有15%增值税.
Ad valorem duty or ad valorem tax
从价税或按价值所计的税
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。
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；
Tax calculated according to the value of the goods tax
根据纳税货物价值计算出的税
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。
"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。
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。
