Removal Permit for Dutiable Goods
应课税品搬运许可证
The department collects revenue from four categories of dutiable commodities: alcoholic beverages, tobacco, hydrocarbon oil and methyl alcohol.
香港海关负责征收4类应课税品的税项，计为含酒精饮料、烟草、碳氢油类及甲醇酒精。
dutiable agricultural and industrial products
应课税的工农业产品
The tax payable for Resource Tax shall be computed in accordance with the assessable volume of the taxable products and the prescribed unit tax amount.
资源税的应纳税额，按照应税产品的课税数量和规定的单位税额计算。
Proponents of an accessions Proponents normally argue that it should be levied at progressive rates on the lifetime cumulative amount of gifts received.
主张征收继承税的人通常认为应按收到馈赠品的整个期间的累计数按累进税率课税。
aggregated net chargeable income
合计应课税入息实额
chargeable normal trading receipt
应课税的一般营业收入
personal assessment tax
个人入息课税应付的税款
Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品，于报关进口时纳税。
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
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。
Discussion on Deduction from the Paid Taxes of Excisable Consumable
关于应税消费品已纳税额扣除问题的探讨
Analysis of Sales Incomes and Sales Volume Value Added Tax;
销售商品收入与增值税应税销售额的差异分析
Some Problems of Tax Accounting about Self-produced and Self-used Taxable Consumer Goods;
自产自用应税消费品业务中的流转税会计问题
That minister by the tariff of 1667, imposed very high duties upon a great number of foreign manufactures.
这位大臣根据1667年关税法，对大多数外国制造品课以极高的关税。
Tobacco and alcoholic drinks should be heavily taxed.
烟与含酒精的饮料应该被重重地课税。
Should private houses be more heavily rated than factories?
私人房产应该比工厂课更重的税吗?
summary of taxable factory wages
应课税的工厂工资汇总表
