cost plus method meaning in Chinese

成本附加法

In the absence of complete and accurate information relating to the ro s prc - source income , the prc tax authority normally adopts the cost plus method to ascertain the taxable income for practical reasons . the major category of tax includes business tax and income tax . business tax is imposed at a rate of 5 percent on the total gross amount of monthly overheads incurred by the representative office ( ro ) . the business tax is filed at monthly intervals
此外，常驻代表机构接受中国境内企业(包括国有企业、集体企业、个体经济和设立在中国境内的中外合资经营企业、中外合作经营企业以及外资企业)的委托，在中国境外从事代理推销商品业务，其活动主要在中国境外进行的，所取得的收入，也可免予纳税。