Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax.

营业税金项目以实际应交的工商统一税的人民币金额反映。

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By eliminating at least half of the courses offered there and focusing on a basic curriculum, we could improve student performance at Consolidated and also save many tax dollars.

通过取消至少一半的课程，并集中在基础课程上，我们可以提高学生的成绩，也可以节省很多税款。

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I. Consolidated industrial and commercial tax is levied at a 5 percent rate on interest incomes from foreign-exchange loan business by calculating the balance after subtracting interest expenditure.

外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5%。

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Unlike other rich countries, Japan does not have a consolidated tax system in which companies in a group are taxed as a single unit.

ECONOMIST: Tax reform runs late

Nor are tax bureaucrats keen on introducing a consolidated tax system.

ECONOMIST: Tax reform runs late

The proposed Common Consolidated Corporate Tax Base (CCCTB) is being seen as a way of reducing red tape for companies operating in more than one EU country.

BBC: Corporate tax debate