纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。

纳税人应税消费品的计税价格明显偏低又无正当理由的，由主管税务机关核走其计税价格。的英文翻译

基本释义

• Where the taxable value of the taxable consumer goods of the taxpayer is obviously low and without proper justification, the taxable value shall be determined by the competent tax authorities.