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查看全部 国家法规(73) 地方法规(474) 其它法规(49)

571. 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

572. 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

573. 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

574. 财政部 税务总局关于2018年退还部分行业增值税留抵税额有关税收政策的通知 [16%]

...5" height="58" style="margin: 0px; padding: 0px 7px 4px; word-break: break-all; border-color: windowtext; max-width: 100%; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; backgr...

财税[2018]70号 分类:增值税 时间:20180629

575. 国家税务总局关于境外团体或个人在我国从事文艺及体育演出有关税收问题的通知(附英文) [16%]

...nces in China （Chinese mainland） in the name of organization； tax shall be levied on the incomes gained by art troupes and their performers or by individual athletes in accordance with the following stipulations：　　（1） In line with the related stipulations of the Pr...

分类:综合税收政策 时间:20000101

576. 国家税务总局关于印发《增值税一般纳税人申请认定办法》的通知(附英文) [16%]

...dded tax payer （hereinafter referred to as ordinary tax payer） shall all follow these measures to perform procedures for the recognition of ordinary tax payer with the tax competent authorities at the location of his enterprise.　　Ordinary tax payers whose general sub...

分类:增值税 时间:20000101

577. 国家税务总局关于印发《增值税专用发票》式样的通知(附英文) [15%]

...>　　Fifthly， The second and third forms of the Special Invoice shall be printed with the special paper for anti-forged invoices produced by the factory designated by the State Administration of Taxation， without printing the burelage. Carbon-free paper and pressure paper can ...

分类:增值税 时间:20000101

578. 行政法规制定程序条例 [14%]

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(国务院令第321号) 分类:?????????? 时间:20160707

579. 国家税务总局关于外商投资企业出口货物有关政策问题的函(附英文) [14%]

...s have been heard from other localities. Regarding this， we hereby specially make the following explanations， please do proper work with related enterprises respectively by the verbal method.　　With regard to the question of taxation related to the export goods of enterprise w...

分类:进出口税 时间:20000101

580. 增值税专用发票使用规定(试行)(附英文) [13%]

...ces should be the same as for bank notes. As such， tax authorities at all levels in various places must pay great attention to the use and administration of special invoices， endeavor to gain the support of government leaders at various levels　　and　　assistance

分类:增值税 时间:20000101