Sales tax shall be stated at the tax amount payable in Renminbi under industrialandcommercialconsolidatedtax.
营业税金项目以实际应交的工商统一税的人民币金额反映。
2
I. Consolidatedindustrialandcommercialtax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.
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%。
3
Reasonable quantities of baggage articles that individual investors bring into the interior from the special zones for their own use shall be exempted from consolidatedindustrialandcommercialtax.