consolidated tax

基本解释

Sales tax shall be stated at the tax amount payable in Renminbi under industrial and commercial consolidated tax .
營業稅金項目以實際應交的工商統一稅的人民幣金額反映。
As a matter of fact, XXXX and the branches had been filing unitary (consolidated) tax returns as a group at the local tax authority where XXXX locates.
作爲一個問題，事實上，年月日及分支機搆已備案酉（綜郃）納稅申報表作爲一個群躰，在地方稅務機關凡xxxx的位置。
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.
外滙貸款業務的利息收入，按減去利息支出後的差額計算征收工商統一稅，稅率爲5％。

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
Then in the 1986 tax reform, he consolidated all the lower rates into a single 15% rate, effectively the income tax rate for the middle class.
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