In this programme, regular contributor, Mike Truman interviews John Whiting, the President of the Chartered Institute of Taxation on the Chancellor's pre-budget statement.
访问英国特许税务学会主席约翰怀廷对英国财政大臣发表预算前报告的意见。原版英文发音。
duty-free liquor and tobacco concession
免税烟酒特许经营权
International Association Temporarie Admission Carnets
国际临时进口免税特许证
"to sell, without Customs approval and payment of duties, Bonded goods imported by special permission or goods listed for special duty reduction or exemption which are in relatively large quantities or of a relatively high value."
未经海关许可并补缴关税,擅自出售特准进口的保税货物、特定减税或者免税的货物,数额较大的。
Bonded warehouse: A government-licensed warehouse that holds taxable goods pending payment of customs duties and other taxes due.
保税仓库:一种政府特许的仓库,用以存放待缴关税和其他税款的应税货物。
Bonded goods: Taxable goods held in a government-licensed warehouse pending payment of customs duties and other taxes due.
保税货物:在交纳关税和其他应付税之前,存放在政府特许的仓库内的应税货物。
This new law amounts to a tax evader's charter.
这项新法律等同于一纸逃税者的特许令。
On Taxation and Harmonization of Cross-border Royalty in the Context of E-Commerce and Capital Tax Conventions;
电子商务跨国特许权使用费所得征税与协调
An Introduction of Tax Directive for Interest and Royalty Payments in EU
《欧盟对利息和特许权使用费征税指令》简介
without the approval of the Customs and before settling defaulted taxes, sale for profit in China of bonded goods approved for import for the purposes of processing, assembly, and compensated trade, including raw and processed materials, parts, finished products, and equipment;
未经海关许可并且未补缴应缴税额，擅自将特定减税、免税进口的货物、物品，在境内销售牟利的。
In line with the agreement, China and ASEAN started full implementation of tariff concessions as from20 July2005.
按照协议，中国和东盟从2005年7月20日开始全面实施关税特许权。
Thoughts on the Contradiction Between the Marketing of Specially Permitted Chain Dress Monopoly Enterprises and the Tax Policy of Our Country;
特许连锁服装专卖营销方式与国家税收政策的矛盾及其思考
A Study on Franchise Reform concerning Public Affairs in Mainland China in the Light of the Franchise Tax in Macao
从澳门公共事业专营税看内地公共事业特许经营改革
tariff cartel
关税同盟,关税卡特尔
removal permit duty-paid goods
已税货物搬移许可证
This article is not allowed to be imported duty-free.
这东西不允许免税进口。
Removal Permit for Dutiable Goods
应课税品搬运许可证
had many misconceptions aBout the new tax program.
对新税制有许多误解