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查看全部 国家法规(73) 地方法规(474) 其它法规(49)

41. 国家税务总局关于外国驻华使、领馆人员征免车船使用牌照税的有关规定继续有效的通知(附英文) [20%]

...rsonnel of foreign embassies and consulates in China who are exempt from all direct local taxes and levies and the exemption of vehicle and shipping license fees on public-use vehicles for embassies

分类:车船税 时间:20000101

42. 国家税务总局退还外商投资企业改征增值税、消费税、营业税后多缴税款如何计算征收企业所得税问题的通知(附英文) [19%]

...ing enterprise income tax：　　For the refunded tax payment actually received by a enterprise with foreign investment， the extra tax payments， no matter to which year they belong， shall all be included in the enterprise's taxable income amount in the year the tax reimbursement ...

分类:企业所得税 时间:20000101

43. 国家税务总局关于外商投资企业出口货物税收问题的通知(附英文) [19%]

...rted by the state include natural bezoar， musk， bronze and acid bronze alloy， platinum；　　（3） Sugar.　　II. The goods produced by enterprise with foreign investment which are sold to domestic export-oriented enterprises or whose export is entrusted to the l...

分类:进出口税 时间:20000101

44. 国家税务总局关于外国或港、澳、台非航空运输企业以包机从事国际运输业务有关税收问题的通知(附英文) [19%]

... income from transporting goods and income from overweight luggage， shall all pay taxes in China， in Chinese mainland according to law irrespective of whether they sell tickets or performing the procedures for　　carrying　　and transporting in China and the C...

分类:综合税收政策 时间:20000101

45. 国家税务总局关于中外合资企业××有限公司不享受“内资”福利企业税收优惠政策问题的批复(附英文) [18%]

...>　　Since the initiation of opening to the outside world， China has all along pursued two sets of different tax systems for domestically funded and enterprise with foreign investment， and preferential treatment toward the two types are not the same. The Circular of the State Administr...

分类:综合税收政策 时间:20000101

46. 国家税务总局关于增值税专用发票使用问题的补充通知(附英文) [18%]

...payer， if the purchaser fails to provide the certificate， the seller shall not，  without  exception，  issue him the special voucher.　　II. In drawing up vouchers， commercial retail sales  enterprises  and other types of enterprises sh...

分类:增值税 时间:20000101

47. 消费税若干具体问题的规定(附英文) [17%]

... frequently. The tax classification and the applicable tax rates shall be determined in accordance with the monthly weighted average selling price for the cigarettes of the same brand and specification. However， the cigarettes sold shall not be calculated under the weighte...

分类:消费税 时间:20000101

48. 中华人民共和国筵席税暂行条例（附英文） [17%]

...nd to promote the practice of thrift and economy within society. Article 2 All units or individuals （hereinafter referred to as "taxpayers"）　　that hold banquets in China at restaurants， cafes， hotels， guest houses and other places engaged in catering shall be subject to banquet tax， ...

分类:筵席税 时间:20000101

49. 国家税务总局关于医疗、教育行业外商投资企业税务处理问题的通知(附英文) [17%]

...the Detailed Rules for Implementation）， enterprise income tax shall be calculated and paid in accordance with the stipulations of the Tax Law and its Detailed Rules for Implementation for the business income and other income of the enterprise with foreign investment in the medic...

分类:税收征管 时间:20000101

50. 国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文) [16%]

...l sales and for export； the already levied tax on the export products shall be calculated separately； products that cannot be calculated separately or cannot be clearly divided， they shall be divided and determined in accordance with the proportion of sales volume between products f...

分类:增值税 时间:20000101