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单词 Construction Industry Scheme
释义

Construction Industry Scheme
(CIS) A set of statutory provisions that require a person making a payment to a subcontractor in (usually) the building industry to deduct tax at basic rate from all payments made, unless the recipient produces a certificate provided by HM Revenue and Customs permitting payment to be made without deduction of tax.

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更新时间:2025/5/29 15:57:50