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单词 self supply
释义

self supply

self supply The value added tax charge on a commercial building, which is used for an exempt purpose, on the grant of an interest in the building. Output tax is charged on the land and the building costs. Input tax is allowed on the building costs. The self supply is due to be assessed and paid within three months of the initial occupation.

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更新时间:2025/2/2 14:43:06