[税收] 暂缴税
... provisional salaries tax暂缴薪俸税 provisional tax暂缴税 provisional tax instalment system暂缴税分期缴付制度 ...
执行新的耕地占用税暂行条例及其实施细则。
Provisional Regulations on value added tax "implemented in 2009 marked that our value-added tax is changed from production-based into consumption-based."2009年实施的《增值税暂行条例》标志着我国增值税由生产型向消费型转变。