制造税
制造税-
主营业务收入、主营业务成本、应交税费、总资产是影响汽车制造业实际税负率的主要因素。
Income , cost , tax and asset as four main factors have an effect on tax burden rate .
-
新企业所得税法的实施在降低电子制造业所得税税负方面起到了预期的效果。
The implementation of the new Enterprise Income Tax Law had the desired effect in reducing income tax burden of the electronics manufacturing industry .
-
在税负方面，主要分析了增值税转型对制造业的增值税、城市维护建设税、教育费附加和企业所得税的税负影响。
In aspect of tax burden , Main analyses the effect of transition of VAT type on VAT 、 urban maintenance and construction tax 、 the additional cost of education and income tax of manufacturing enterprise .