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查看全部 国家法规(73) 地方法规(474) 其它法规(49)

581. 中华人民共和国营业税暂行条例(附英文) [13%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the provision of services as prescribed in these Regulations （hereinafter referred to as 'taxable services'）， the transfer of intangible assets or the sale of immovable properties wit...

分类:营业税 时间:20000101

582. 国家税务总局关于在中国境内无住所的个人取得工资薪金所得纳税义务问题的通知(附英文) [13%]

...n， the wage and salary income originates from the territory of China shall be considered the wage and salary gained by individuals during the period of actual work within China， that is： the wage and salary gained by individuals during the period of actual work within China which are pai...

分类:个人所得税 时间:20000101

583. 中华人民共和国消费税暂行条例(附英文) [13%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the production， subcontracting for processing or the importation of consumer goods prescribed by these Regulations （hereinafter referred to as 'taxable consumer goods'） within the ter...

分类:消费税 时间:20000101

584. 中华人民共和国资源税暂行条例(附英文) [13%]

...（State Council： 13 December 1993）　　Whole Doc. Article 1 All units and individuals engaged in the exploitation of mineral products as prescribed in these Regulations or production of salt within the territory of the People's Republic of China （hereinafter referred to as `exploitin...

分类:资源税 时间:20000101

585. 国家税务总局关于增值税、营业税若干政策规定的通知(附英文) [11%]

...hilately commodities　　These commodities include stamps， small paper， small promissory notes， postcards， first day covers， stamp album， stamp booklets， postal discs， stamp lists， mailbags and other philately commodities.　　Value-added tax is levied ...

分类:增值税 时间:20000101

586. 中华人民共和国发票管理办法(附英文) [11%]

... Article 4　　The State Administration of Taxation takes the overall responsibility for the control of invoices nationwide. The branches of the State Administration of Taxation and local tax bureaux of the provinces，autonomous regions and municipalities （hereinafter r...

分类:税收征管 时间:20000101

587. 中华人民共和国消费税暂行条例实施细则(附英文) [9%]

... consumer goods produced， contract processed and imported which shall be chargeable to Consumption Tax （hereinafter referred to as "taxable consumer goods"） are in the territory. Article 3　　Specific scope of taxation for taxable consumer goods stated in the attached ...

分类:消费税 时间:20000101

588. 国家税务总局关于贯彻实施《中华人民共和国发票管理办法》的通知(附英文) [9%]

...und development of economic construction. Therefore， tax authorities at all levels and the vast number of taxation cadres must heighten their understanding and unify their thinking； they should not only see the important significance of the promulgation of the Methods to

分类:税收征管 时间:20000101

589. 中华人民共和国个人所得税法实施条例(附英文) [9%]

...cle 1 of the Tax Law，the term "individuals who have domicile in China" shall mean individuals who by reason of their permanent registered address， family or economic interests， habitually reside in the People's Republic of China. Article 3 For the purposes of the first paragraph of Article 1 o...

分类:个人所得税 时间:20000101

590. 国家税务总局关于下发《国家税务总局关于贯彻实施税收征管法及其实施细则若干问题的规定》的通知(附英文) [9%]

...ory tax and personal income tax， and vehicle and vessel license tax， shall all， within 30 days from the day of approval granted by the department concerned or within 30 days from the day they become legal tax payers according to the stipulations of laws and administrative regulations， report...

分类:税收征管 时间:20000101