Where the cost equals or exceeds the threshold amount, banquet tax shall be calculated and imposed on the total amount paid.
达到或者超征税起点的,按支付金额全额计算征收筵席税。
2
Unlike other countries, China requires that the tax is paid in advance and must be recouped by passing on the cost to the consumer.
与其他国度不同,中国需求支付的税款,必需事先通过向消费者传递本钱收回。
3
Leuenberger surmised that such a tax could be raised on information content which is paid for and computers, although he stressed that there would be exemptions for low-cost providers.