Value-added tax shall be also levied if the use is regarded as sales, and consumption tax, but not value-added tax should be induded in the taxablesales amount.
且增值税、消费税的计税依据中均应包含消费税,但不含增值税。
2
For sales of goods or taxable services, it is t he date on which the sales sum is received or the documented evidence of right to collect the sales sum is obtained.
销售货物或者应税劳务,为收讫销售款或者取得索取销售款凭据的当天。
3
Beijing tax billing rate refers to the VAT taxpayer current value added tax on taxable income the proportion of sales accounted for the current.