RBS is cutting the charges it levies on unarranged customer borrowing in a bid to appease the Office of Fair Trading, which is fighting to lower bank charges. However, this is unlikely to be the end of the argument; RBS may well have to reduce its charges further and, as a publicly owned bank, it may have difficulty justifying higher margins on lending products to compensate for lost revenues.
Yiwu Foreign Investment Taxation - Circulation-Stage Tax
Since January 1st 1994, the Chinese government has levied unified value-added tax, consumption tax and business tax on enterprises with foreign investment and domestic enterprises. Technology transfer and technological development by foreign enterprises and enterprises with foreign investment are exempted from value-added tax, as a measure to expand domestic demand and to encourage technological renovation in foreign-invested enterprises. For foreign-invested enterprises engaged in projects in the encouraged or restricted-B categories, the value-added tax on China-made equipment purchased by the enterprises within their total amount of investment shall be fully refunded if the equipment is listed under the catalogue offered with income tariff exemption.
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