A statement of taxable goods or of properties subject to duty.
申报纳税品或房地产上税的声明。
For taxable consumer goods for sales, it means the sales amountof the goods.
一, 销售应税消费品的, 为应税消费品的销售数量。
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。
Taxable consumer goods produced by the taxpayer shall be subject to tax upon sales.
纳税人生产的应税消费品，于销售时纳税。
The sale amount of taxable consumer goods sold by a taxpayer shall be calculated in RMB.
纳税人销售的应税消费品，以人民币计算销售额。
For taxable consumer goods produced for selfuse, it means theamount of the goods delivered for use.
二, 自产自用应税消费品的, 为应税消费品的移送使用数量。
Goods returned to the factory for reprocessing or refining into taxable tobacco or alcohol products.
三滞销退厂整理或加工为应税菸酒者。
For taxable consumer goods commissioned for processing, it meansthe amount of goods the taxpayer recovers.
三，委托加工应税消费品的，为纳税人收回的应税消费品数量。
Goods purchased or taxable services consumed in the production of workinprogress or finished goo ds which suffer abnormal losses.
正常损失的在产品, 成品所耗用的购进货物或者应税劳务。
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