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Imported taxable consumer goods shall be subject to tax upon import declaration.
进口的应税消费品,于报关进口时纳税.
互联网
Company is not subject to tax.
此,本公司毋须纳税.
Note: All optional equipment is subject to tax.
备注: 所有附加设备均需缴付税款.
Offshore: Located or based in a foreign country and not subject to tax laws.
从英文字义上看来, 外 包不一定要离岸,离岸的目的不只是外包,所以这两个用语不能画上等号.
须课税???负纳税义务???
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