某作者由出版社出版一部小说,取得稿酬3万元,该书在北京晚报上连载刊登,连载完后报社支付其稿酬2万元。该作者
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个体户张某对外投资,从被投资企业分得红利,属投资经营所得,应依法按个体工商业户的生产、经营所得缴纳个人所
The goods description in an invoice must reflect what goods have been actually shipped. Forexample,w
多式联运提单的正本一定要注明“Original”字样。( )
When the normal wholesale price of the imports prevailing at the place of purchase cannot be ascertained by the Customs, the duty-paying value shall be assessed on the basis of the normal domestic wholesale price of similar goods prevailing at the place of importation at the time of application minus the import duty and product tax (or value added tax) paid at importation and normal freight, storage fee and other business expenses incurred after importation.
When the normal domestic wholesale price of similar goods can't be ascertained, or the business transaction of a special nature, the duty-paying value shall be assessed by the Customs.